PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2015-2018)

Abstract

This study aims to analyze the effect of leverage, liquidity and company size on disclosure of corporate social responsibility. This study uses secondary data using reports from manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sampling technique uses purposive sampling method so that a sample of 207 is obtained. The analysis technique used in this study uses moderat regression analysis. The results of the analysis of this study indicate that leverage and liquidity do not affect disclosure of corporate social responsibility. Company size has a positive effect on disclosure of corporate social responsibility. While institutional ownership is not able to strengthen or weaken the variables of leverage, liquidity and company size on disclosure of corporate social responsibility. Keyword: Corporate social responsibility disclosure, leverage, liquidity, size, institutional ownership