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Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies

Author

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  • Asrori Asrori

    (Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.)

  • Muhammad Ihlashul Amal

    (Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.)

  • Atta Putra Harjanto

    (Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.)

Abstract

Corporate Social and Environmental Disclosure (CSED) is a form of reporting on the implementation of social and environmental responsibilities that must be included in the company's annual report. However, how extensive or how much information must be delivered is still voluntary. This paper attempts to examine the effect of earnings management, managerial ownership, profitability and firm size on corporate social and environment disclosure. The findings of this study reveal that earnings management, managerial ownership, company size and company profitability have a significant positive effect on the extent of corporate social responsibility and environmental disclosure. This finding encourages the government to stipulate regulations that explicitly and clearly regulate the practice and disclosure, and supervision of Corporate Social Responsibility (CSR) in companies in Indonesia so that the practice and disclosure of CSR in Indonesia is increasing.

Suggested Citation

  • Asrori Asrori & Muhammad Ihlashul Amal & Atta Putra Harjanto, 2019. "Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 481-488.
    • Handle: RePEc:eco:journ2:2019-05-54
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    More about this item

    Keywords

    Corporate Social Responsibility; Corporate Social and Environmental Disclosure; public companies; financial indicators.;
    All these keywords.

    JEL classification:

    • E44 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Financial Markets and the Macroeconomy
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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