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All Journal Islamic Financial And Accounting Review
Hasnidar Mamase
Halu Oleo University
Economics, Econometrics & Finance

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CONCENTRATED OWNERSHIP’S ROLE IN MODERATING THE RELATIONSHIP BETWEEN FIRM AGE AND CORPORATE SOCIAL RESPONSIBILITY Muhammad Zaikin; Mutmainnah; La Ode Muhammad Saum Fasihu; Hasnidar Mamase; Andi Muhammad Fuad Ramadhan Basru; Taufan Sufatriansa Awal
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18506

Abstract

This study aims to analyze the effect of firm age on Corporate Social Responsibility (CSR) disclosure and to examine the role of concentrated ownership as a moderating variable. The research employs a quantitative approach using secondary data obtained from Thomson Reuters Eikon Refinitiv, Stockbit, the Indonesia Stock Exchange, and company annual reports. The research sample consists of non-financial companies selected through purposive sampling technique. CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, while concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with Fixed Effect Model and robust standard errors. The results show that firm age has a positive and significant effect on CSR disclosure. However, concentrated ownership is unable to moderate the relationship between firm age and CSR. These findings indicate that companies that have been operating longer tend to have higher levels of CSR disclosure, while ownership concentration has not been proven to strengthen or weaken this relationship. The results reinforce the importance of firm characteristics in encouraging sustainable CSR disclosure practices.
Co-Authors Andi Muhammad Fuad Ramadhan Basru La Ode Muhammad Saum Fasihu Muhammad Zaikin Mutmainnah Taufan Sufatriansa Awal