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Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange

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  • Dita Ayu Lestari
  • Noegrahini Lastiningsih
  • Shinta Widyastuti

Abstract

This study aims to examine the relationship between consumer proximity, environmental performance, profitability, and media exposure on corporate social responsibility disclosure. This study used data from companies listed in Indonesia Stock Exchange (IDX) 2017-2019. A purposive sampling method was used in this study with 60 samples on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple linear regression with SPSS. The results show that consumer proximity has a positive effect on corporate social responsibility disclosure. Meanwhile, environmental performance, profitability, media exposure does not affect corporate social responsibility disclosure. The implication of this study is for the companies to increase social responsibility to the stakeholders and community due to the positive reciprocal relationship.

Suggested Citation

  • Dita Ayu Lestari & Noegrahini Lastiningsih & Shinta Widyastuti, 2021. "Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange," Information Management and Business Review, AMH International, vol. 13(2), pages 1-6.
    • Handle: RePEc:rnd:arimbr:v:13:y:2021:i:2:p:1-6
    DOI: 10.22610/imbr.v13i2(I).3160
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    References listed on IDEAS

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    1. Haifeng Zhang & Zhuo Zhang & Adrian Tan & Ekaterina Steklova, 2020. "Quantity, Quality, and Performance of Corporate Social Responsibility Information Disclosure by Listed Enterprises in China: A Regional Perspective," IJERPH, MDPI, vol. 17(7), pages 1-16, March.
    2. 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.
    3. Afzalur Rashid, 2015. "The influence of stakeholder power on corporate social responsibility: evidence from a relationship-based economy," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(2), pages 270-289, June.
    4. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    5. 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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