IDEAS home Printed from https://ideas.repec.org/a/ids/ijmefi/v9y2016i4p379-387.html
   My bibliography  Save this article

The implication of firm-specific characteristics on disclosure: the case of Indonesia

Author

Listed:
  • Ardi Gunardi
  • Erie Febrian
  • Aldrin Herwany

Abstract

This research is aimed at empirically testing the effect of corporate-specific characteristics on corporate social responsibility (CSR) reporting. The sample has 61 listed companies, of which 32 of them received Indonesian sustainability reporting awards (ISRA) and 29 of them did not. This research uses secondary data such as annual report of public companies and sustainability report of companies, which received ISRA and which did not in 2008-2011. All companies are in the same industry. Logistic regression approach is used as the statistical method of this research. The result of this research shows that company size, profitability and public stock ownership significantly influence CSR reporting, whereas the variables of leverage and liquidity do not influence CSR reporting.

Suggested Citation

  • Ardi Gunardi & Erie Febrian & Aldrin Herwany, 2016. "The implication of firm-specific characteristics on disclosure: the case of Indonesia," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 9(4), pages 379-387.
    • Handle: RePEc:ids:ijmefi:v:9:y:2016:i:4:p:379-387
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=80080
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Atang Hermawan & Ardi Gunardi, 2019. "Motivation for disclosure of corporate social responsibility: evidence from banking industry in Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(3), pages 1297-1306, March.
    2. Andewi Rokhmawati & Ardi Gunardi & Matteo Rossi, 2017. "How Powerful is Your Customers Reaction to Carbon Performance? Linking Carbon and Firm Financial Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 7(6), pages 85-95.
    3. Tete Saepudin, 2018. "Development of Electricity Program, Electrification Ratio with Human Development Index in West Java Province, Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 8(1), pages 227-230.
    4. Hamzeh Al Amosh & Saleh F. A. Khatib & Khaled Hussainey, 2022. "The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies," JRFM, MDPI, vol. 15(9), pages 1-20, August.
    5. repec:eco:journ2:2017-04-23 is not listed on IDEAS
    6. Jamel Chouaibi, 2021. "Innovation and Financial Performance in Manufacturing Companies: an Empirical Study Tunisian," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1870-1890, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmefi:v:9:y:2016:i:4:p:379-387. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=218 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.