MAHENDRA, Adji Salya Agusti (2020) The Effect of Profitability, Liquidity, Company Size, and Type of Industry on Corporate Social Responsibility Disclosure (Empirical Study on Companies Listed on Indonesia Stock Exchange (IDX) 2016-2018 that Perform PROPER Program). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study uses secondary data on profitability, liquidity, company size, and industry type on CSR (Corporate Social Responsibility) disclosures in 2016-2018 at companies listed on the IDX (Indonesia Stock Exchange) which participate in the PROPER program. The research data is obtained from the company's annual report which is uploaded on the site of the company that being observed. This study takes the title: "The Effect of Profitability, Liquidity, Company Size, and Type of Industry on Corporate Social Responsibility Disclosure". This study aims to determine the effect of profitability, liquidity, company size, and industry type on CSR disclosure at IDX companies participating in the PROPER program. The background of this research is based on how the role of companies in environmental damage, pollution that contribute the global climate crisis, and the increase in workplace accidents in the 2016-2018 period, which indicates that many companies have not committed to the company's sustainable development. To build a company's commitment in the environmental and social sectors, CSR serves to achieve corporate sustainability development where the company focuses on long-term development where future generations can meet the needs like the current generation. CSR is a form of corporate responsibility for operating activities that focus not only on internal parties, but also on external parties such as the community, government, investors, consumers, suppliers, and even competitors. The development of CSR in Indonesia shows a positive direction with the enactment of Government Regulation No.47 in 2012 concerning social and environmental responsibility of limited companies where the implementation of CSR has undergone changes where initially CSR was voluntary to become an obligation of the company. One of the government's roles in building company commitment is through the PROPER program. PROPER (Assessment of company performance ratings in environmental management) is a program of the Ministry of Environment which aims to provide an assessment of company management that focuses on pollution/waste management and environmental damage. The company's management performance will be evaluated using a color indicator consisting of gold, green, blue, red, and black. Gold color indicates the highest level of compliance and black color indicates the lowest level of compliance.CSR disclosure itself is closely related to environmental damage that has occurred in Indonesia, CSR disclosure can be used to measure company commitment in the environmental and social sectors, especially companies in IDX that participate in the PROPER program. Factors that influence CSR disclosure are profitability, liquidity, company size, and industry type. However, the results of previous studies produced conflicting results. Therefore, researchers are interested in conducting further research to provide another perspective on the company's CSR disclosure factors by using companies that participate in the PROPER program as research samples. The author uses stakeholder theory, legitimacy theory, and triple bottom line theory as the theoretical basis for this study.The population in this study are companies that listed on the IDX for the 2016-2018 period and participated in the PROPER program. The population in this study amounted to 47 companies and obtained a sample of 20 companies and used 2016-2018 (3 years period) as the year of observation. The sampling technique used was purposive sampling and data analysis used was multiple linear regression analysis. The results of research that have been tested using WLS (Weighted Least Square) show that: (1) profitability has a positive effect on CSR disclosure, (2) liquidity does not have positive effect on CSR disclosure, (3) company size does not have positive effect on CSR disclosure, and (4) type of industry has a positive effect on CSR disclosure. The implication of this research is that the government must enforce the rules regarding CSR in companies by requiring special reports related to corporate commitments in economic, social and environmental terms by referring to the GRI (Global Reporting Initiative) G4 to obtain sustainable development in carrying out company operations to anticipate negative impacts from company activities that tend to harm society and the environment. In GRI G4, there are 91 indicators of corporate CSR disclosure that are relevant to be used for exposure to corporate social responsibility because the content of the indicators from GRI G4 describes in detail the indicators of company management in the environmental and social sectors.

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