đ
29 May 2023
DOI: 10.56696/jaka.v4i1.8290
PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR
Jurnal Akuntansi, Keuangan dan Auditing
Universitas Dian Nuswantoro
đ Abstract
This research was conducted at the intention of observing and measuring the result of profitability, liquidity and leverage on CSR and company size as a moderating variable. The population taken was 29 manufacturing corporation in the food and beverage area recorded on the IDX in 2018-2021. The sample selection category applied purposive sampling, with a total of 116 samples tested using WarpPLS 7.0 as a research tool. Independent variables include profitability, liquidity, and leverage whereas the dependent variable include CSR and company size as moderating variables. The research results show that ROA and DER have a notable impact on the corporate social explanations. Meanwhile, CR has no impact on the explanation of CSR. Company size could strengthen ROA, CR, and DER in CSR disclosure.
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Tanggal Publikasi
29 May 2023
Volume / Nomor / Tahun
Volume 4, Nomor 1, Tahun 2023
đ HOW TO CITE
Tanara, Anindyafebi; Machmuddah, Zaky; Utomo, St. Dwiarso, "PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR," Jurnal Akuntansi, Keuangan dan Auditing, vol. 4, no. 1, May. 2023.
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