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The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation

Author

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  • Clara Cahyani

    (Universitas Multimedia Nusantara, Indonesia Author-2-Name: Rosita Suryaningsih Author-2-Workplace-Name: Universitas Multimedia Nusantara, Indonesia)

Abstract

"Objective � The objective of this research is to examine the effect of leverage, board of commissioner, foreign ownership, company age and company size towards the disclosure of CSR implementation. Leverage was measured by debt to asset ratio (DAR), board of commissioner was measured by the number of commissioners, company age was measured by the difference of research year and listing year, and company size was measured by the in total asset. Methodology/Technique � This research uses the published reports and financial statements of 55 companies listed in the manufacturing sector of the Indonesia Stock Exchange from the period of 2013-2014. Selection was based on purposive sampling. Data were analyzed using the multiple regression approach. Findings � The results showed that leverage that was measured by the DAR, board of commissioners, foreign ownership, company age, and company size, all simultaneously, have a significant effect towards the disclosure of CSR implementation. The board of commissioner has a positive significant effect towards the disclosures of CSR implementation while leverage that was measured by DAR, foreign ownership, company age, and company size have no effect towards the disclosures of CSR implementation. Novelty � This research proves that bigger companies tend to implement CSR more broadly so the disclosure of CSR implementation can be on a wider scope too."

Suggested Citation

  • Clara Cahyani, 2016. "The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation," GATR Journals afr114, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr114
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    References listed on IDEAS

    as
    1. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    2. Schipper, K, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 85-88.
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    More about this item

    Keywords

    Board of Commissioner; Company Age; Company Size; Disclosure of CSR Implementation; Foreign Ownership; Leverage.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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