Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

Ikhsan, Arfan (2021) Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies. JURNAL ILMIAH AKUNTANSI DAN BISNIS, 16 (1). pp. 71-83. ISSN 2303-1018

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Abstract

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.

Item Type: Article
Keywords: CEO Power; Board Capital; Media Disclosure; Profitability; CSR
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Pendidikan Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 02 Feb 2021 09:13
Last Modified: 02 Feb 2021 09:13
URI: https://digilib.unimed.ac.id/id/eprint/41162

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