PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017.

  • Mega Polorita Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH
  • Inge Lenggan Sari Munthe Dosen Fakultas Ekonomi UMRAH

Abstract

High profitability indicates good performance and the high level of prosperity of a company's shareholders. The purpose of this study was to determine the effect of liquidity, company size, and leverage on profitability with Corporate Social Responsibility (CSR) as an intervening variable on manufacturing companies listed on the Indonesian stock exchange in 2014-2017. The sampling method of this study was purposive sampling and 37 samples were obtained that met the criteria of 159 companies that became observational data. The analysis technique used in this study is Path Analysis. The results of this study indicate that partially liquidity with a significance value of 0.000 <0.05, company size of 0.00 <0.05, leverage 0,000 < 0,05 and Corporate Social Responsibility (CSR) of 0.046 <0.05 effect on profitability. Simultaneously liquidity, company size and Corporate Social Responsibility (CSR) affect profitability with a significance value of 0.000 <0.05. Partially, liquidity has no effect on Corporate Social Responsibility (CSR) with a significance value of 0.128 <0.05, while company size has an effect on Corporate Social Responsibility (CSR) with a significance value of 0.000 <0.05 and leverage has an effect on corporate social responsibility 0,013 < 0,05. Simultaneously the company's liquidity and size affect the Corporate Social Responsibility (CSR) with a significance value of 0.000 <0.05.

Published
2020-04-28
Section
Akuntansi