Determinasi Pengungkapan Corporate Social Responsibility dengan Firm Size sebagai Variabel Moderasi pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2021

Abstract

The objective of the research is to find out effect of profitability, liquidity, leverage, and public stock ownership on Corporate Social Responsibility (CSR) with firm size as moderating variable in palm oil companies listed in IDX (Indonesia Stock Exchange) in the period of 2017-2021 The population is 26 palm oil companies listed in BEI, and all of them are used as the samples so that there 152 observations

The data are processed by using e-views statistic program. The result of the research shows that profitability had positive and insignificant effect on CSR Liquidity has negative and insignificant effect on CSR, Leverage has positive and significant effect on CSR public stock ownership has positive and insignificant effect on CSR. size of the Board of Commissioners has positive and insignificant effect on CSR firm size is able to moderate the correlation of profitability. liquidity leverage, public stock ownership, and firm size with CSR.