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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Manajerial Jurnal Pengabdian Masyarakat Bumi Raflesia International Journal of Trends in Accounting Research Wiga : Jurnal Penelitian Ilmu Ekonomi JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi Keuangan dan Bisnis JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains International Journal of Trends in Accounting Research E-Amal: Jurnal Pengabdian Kepada Masyarakat Ulil Albab
Meilaty Finthariasari
Universitas Muhammadiyah Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : International Journal of Trends in Accounting Research

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Corporate Social Responsibility Disclosure: A Determinant Analysis (Case Study Manufacturing Companies Listed on the Indonesia Stock Exchange) Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of environmental performance, audit committee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on Indonesian Stock Exchange in 2017-2019. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2017-2019. The analytical method for this study uses multiple regression analysis with SPSS 16. The result of this study showed that environmental performance and company size has positive effect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.
Co-Authors Ahmad Junaidi Anggi Josetio Prayoga Arianto, Tezar Aslim Aslim Aziza Nur Insani Azizul Kholis Budi Astuti Chris Santi Oktavia Deki Duwy Candra Diana Dewi Saputri Eti Arini Febriansyah, Erwin Ghaefira Nur Fatimah Hernadianto, Hernadianto Ikhsan, Arfan Ilham Nopianto Indramawan Kusuma Trisna Islamuddin Islamuddin Karyono Karyono Katra Pramadeka Kusuma, Merta Merri Sri Hartati Mia Fitri Agustina Muchlis Muchlis Muhamad Yamin Noch Mutiara Winda Giatri Ngatemin - Nurhasanah Pedi Riswandi Pedi Riswandi Ranidiah, Furqonti Ratnawili Rina Yuniarti, Rina Rizky Faizal Anwar Santi Anisa Putri Septi Maryani Septina Lisdayanti Sri Ekowati Sumarlan, Ahmad Tia Misna Sari Yudi Pratama Putra