Pengaruh Profitabilitas, Likuiditas dan Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Makanan dan Minuman Periode 2019-2021

Disclosure of corporate social responsibility (CSR) is an action taken to encourage economic sustainability for businesses, government and local residents. The purpose this study see how profitability, liquidity, managerial ownership affect the CSR disclosure food beverage companies from 2019 2021. selection method used in data collection secondary sources. Sampling purposive sampling because research conducted was a quantitative 8 3 years. This IBM SPSS 22 software analysis with multiple linear regression. results indicate that profitability has no effect not significant on disclosure, liquidity negative positive disclosure.