IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v12y2007i1p25-35.html
   My bibliography  Save this article

The Analysis Of Company Characteristic Influence Toward Csr Disclosure: Empirical Evidence Of Manufacturing Companies Listed In Jsx

Author

Listed:
  • Arief Rahman
  • Kurnia Nur Widyasari

    (Universitas Islam Indonesia
    Universitas Islam Indonesia)

Abstract

This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company characteristic, while the CSR disclosure, unlike the previous researches, is proxied by dummy score from the companies’ mandatory disclosure based on the items of Public Environmental Reporting Initiative (PERI) and Global Reporting Initiative Social Performance (GRISP) issued by Global Reporting Initiative (GRI). Our research found that simultaneously, company characteristics significantly influence CSR disclosure. Whereas based on the partial test, amongst the characteristics observed, only company profile which significantly influences CSR disclosure. The result indicates that legitimacy from the society is the big concern of companies and therefore drives the actions of companies. However, the disclosure presumably depends on the awareness of the management toward social and environmental prosperity because the pressure from investors and market is still weak.

Suggested Citation

  • Arief Rahman & Kurnia Nur Widyasari, 2008. "The Analysis Of Company Characteristic Influence Toward Csr Disclosure: Empirical Evidence Of Manufacturing Companies Listed In Jsx," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 12(1), pages 25-35, Juni.
    • Handle: RePEc:uii:jaaife:v:12:y:2007:i:1:p:25-35
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/37/134
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/37/134
    Download Restriction: no
    ---><---

    Citations

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


    Cited by:

    1. Georgeta VINTILA, 2013. "A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 62-67, March.
    2. Segun idowu Adeniyi & Helen Oluwatoyin Adebayo, 2018. "Effect of Financial Leverage on Voluntary Corporate Social Disclosure among Listed Firms on Nigerian Stock Exchange: A Study of Selected Manufacturing Firms," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 18-24, September.
    3. Shachi Rai & Sangeeta Bansal, 2015. "Factors Explaining Corporate Social Responsibility Expenditure in India," Review of Market Integration, India Development Foundation, vol. 7(1), pages 37-61, April.

    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:uii:jaaife:v:12:y:2007:i:1:p:25-35. 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: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    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.