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Determinants Of Corporate Social Responsibility Disclosure In Indonesian Manufacturing Companies

Author

Listed:
  • Neni Meidawati
  • Annisa Aulia

    (Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
    Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

Financial report information users needed complete and disclosed information. One of the pieces of information was Corporate Social Responsibility (CSR) activity disclosure. The objective of the research was to find the influence of company size, leverage, profitability, the size of the commissioner board, and shareholdings towards the CSR disclosure. Manufacturing companies’ populations in sectors 1, 2, and 3 were recorded in the Indonesian Stock Exchange. The research sample which used in this research was manufacturing companies in the sector of cement, ceramics, porcelain, and glass, also metal and it is kind with the period year from 2014 until 2018. The research sample was chosen using the purposive sampling method. Hypothetical measurement was analyzed by using the multiple regression method. From the research result, it was proven that profitability had a positive effect on CSR disclosure, and leverage had a negative effect, while variable of company size, the commissioner board size, and shareholdings did not influence the CSR disclosure.

Suggested Citation

  • Neni Meidawati & Annisa Aulia, 2020. "Determinants Of Corporate Social Responsibility Disclosure In Indonesian Manufacturing Companies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 24-34, May.
    • Handle: RePEc:uii:jcauii:v:2:y:2020:i:1:p:24-34
    DOI: 10.20885/jca.vol2.iss1.art3
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    References listed on IDEAS

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    1. Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160.
    2. Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The Effect Of Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth And Capital Intensity On Tax Avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    CSR; leverage; profitability; shareholdings;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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