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Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia

Author

Listed:
  • Tria Ulfa

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

  • Darwanis

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

  • Fazli Syam BZ

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

Abstract

Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure. Key Words:Company Size, Liquidity, Leverage, Profitability, Corporate Social Responsibility

Suggested Citation

  • Tria Ulfa & Darwanis & Fazli Syam BZ, 2022. "Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 324-334, July.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:5:p:324-334
    DOI: 10.20525/ijrbs.v11i5.1831
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    References listed on IDEAS

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    1. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    2. Ida Bagus Anom Purbawangsa & Solimun Solimun & Adji Achmad Reinaldo Fernandes & Sri Mangesti Rahayu, 2019. "Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016)," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(7), pages 983-999, August.
    3. António Dias & Lúcia Lima Rodrigues & Russell Craig & Maria Elisabete Neves, 2018. "Corporate social responsibility disclosure in small and medium-sized entities and large companies," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(2), pages 137-154, November.
    4. Muhammad Ahsan Syed & Safdar Ali Butt, 2017. "Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(4), pages 780-797, October.
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