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Africano, Fernando
Politeknik Negeri Sriwijaya
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Journal : Journal of Accounting Science

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Social Responsibility Disclosures: Links to Financial Violations and Performance Africano, Fernando; Desiana, Lidia; Sakti, Ilham Prawidi
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1895

Abstract

General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance, and environmental impacts remains underexplored. Aims and Methods: The study aims to analyze how these factors collectively influence CSR disclosure. Using secondary data from the Financial Services Authority and the IDX, a quantitative approach is applied with path analysis conducted via SPSS software. Results: Financial pressure significantly affects compliance with financial regulations. Firm size impacts environmental outcomes, which, in turn, along with firm size, drive CSR disclosure. Environmental impact mediates the relationship between firm size and CSR disclosure. Novelty: This study uniquely identifies the mediating roles of financial performance and environmental impact in the relationships among financial pressure, regulatory violations, firm size, and CSR disclosure. Implications: CSR embodies an organization's responsibility to address the societal and environmental effects of its activities, advocating ethical, transparent practices that foster sustainable development and community well-being.
Co-Authors AA Sudharmawan, AA Aang Junifer Abda Abda Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Anindya yona Apandi, Khairul Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak, Ebtaria Elvia Zahara Erie Febrian Evelina Evelina Fayadhilah, Muhammad Apta Febriana Feby Febriantoko, Jovan Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Habsah Binti Haji Mohamad Sabli Hendra Sastrawinata Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Maivi Kusnandar Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana MISMIWATI, MISMIWATI MISMIWATI Mohammad Fardillah bin Wahi Muhamad Rahman Bayumi Muhammad Amri Yahya Muhammad Riska Maulana Muhammad Riska Maulana Muharramah, Ulfah Munparidi Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Prasetyo, Tegar Pratami, Viekhen Irza Purnamasari, Keti Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Rosita Rosita Sakti, Ilham Prawidi Salsabila nirisna Sandy kurniawan Sari Lestari Zainal Ridho Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin Syamsiar, Syamsiar Tanjung, Muhammad Al Chapis Abdilla Titin Hartini Ummasyroh Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yuyus Suryana Zamheri, Ahmad