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All Journal International Journal of Public Budgeting, Accounting and Finance
Situmorang, Resvina
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF FACTORS THAT INFLUENCE THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY CONSUMER GOODS COMPANIES LISTED ON IDX PERIOD 2014-2016 Situmorang, Resvina
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures by testing the effect of profitability, leverage, corporate size, board of executive , board of committee size and institutional ownership on corporate social responsibility disclosures index. Sample used are consumer goods sector companies that listed on Indonesia Stock Exchange for period 2014 -2016. The population was 43 consumer goods companies, so that was selected 31 consumer goods companies. The sources of the data were taken from audited financial reports and annual reports and sustainability report, if any. This research uses quantitative approach with multiple linier regression analysis. The results show that profitability and board of executive have a positive effect on corporate social responsibility disclosures. There is no evidence to suggest that leverage, corporate size , board of committee size and institutional ownership have any effect on corporate social responsibility disclosures.
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