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All Journal Jurnal Keuangan dan Perbankan BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Bisnis dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen dan Usahawan Indonesia International Journal of Islamic and Social Sciences (ISOS) Indonesian Capital Market Review The South East Asian Journal of Management Eduvest - Journal of Universal Studies Jurnal Manajemen dan Usahawan Indonesia Journal of Finance and Islamic Banking
Dwi Nastiti Danarsari
Department Of Management, Faculty Of Economics And Business Universitas Indonesia
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Pengaruh Performa Perusahaan Terhadap Kualitas Laporan Tanggung Jawab Sosial Perusahaan Yang Dimoderasi Oleh Tahap Siklus Hidup Perusahaan Pada Perusahaan LQ45 Periode 2017-2021 Batubara, Satya Rifansyah; Danarsari, Dwi Nastiti
Jurnal Manajemen dan Usahawan Indonesia Vol. 47, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to empirically prove the effect of corporate performance on the quality of corporate social responsibility (CSR) reports, moderated by the company's life cycle stages. The study uses a sample of companies listed in the LQ45 index as of August 2019, registered on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The method used in this study is pooled ordinary least squares (OLS) regression. The results show that corporate performance does not have a significant impact on CSR reports. However, firm life cycle stages have a significant effect with a negative correlation direction on CSR reports, and the impact of corporate performance on CSR reports is moderated by the firm's life cycle stages.
THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Hakim, Ahmad; Danarsari, Dwi Nastiti
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84033

Abstract

Corporate Social Responsibility (CSR) disclosure has become an essential element of modern corporate sustainability practices. Prior research, however, presents conflicting evidence regarding its influence on a firm's debt maturity structure. Some studies argue that CSR disclosure enhances reputation and transparency, strengthening creditor trust and enabling firms to secure more long-term financing. Conversely, other findings suggest that CSR disclosure may lead to overinvestment and unfavorable signaling, potentially prompting firms to rely more on short-term debt. Addressing this gap, this study examines how CSR disclosure influences debt maturity structure in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. CSR disclosure is measured using a Global Reporting Initiative (GRI) based index, while debt maturity structure is assessed through the long-term debt to total debt ratio. Using purposive sampling, panel data analysis is conducted through the fixed effect model (FEM) and the panel estimated generalized least squares (EGLS) estimator with cross-section weights, complemented with diagnostic tests. The findings reveal a significant positive relationship between CSR disclosure and debt maturity structure, supporting the view that CSR disclosure enhances credibility and information quality. Additional control variables like leverage, business risk, asset maturity, and interest rate term structure, also significantly influence debt maturity structure decisions. This study contributes to managerial and regulatory insights by demonstrating how CSR disclosure can function as a strategic financing tool to strengthen both sustainability and financial stability.
Co-Authors Annisa Nuraini Tahir Batubara, Satya Rifansyah Dwi Anggi Novianti Fatwa Aulia Giofani, Fachrizal Gustama, Abi Hakim, Ahmad Husodo, Zaafri Ananto Juwanik Juwanik Lenny Suardi Lily, Kelvin Muhammad Rifki Adiyat Novianti, Dwi Anggi Nukman Taufik Oktafianti, Putri Adellia Ratih Dyah Kusumastuti Retno Ariani Riyan Dwi Saputro Rizfathanty, Soraya Santoso, Azhany Rianda Setiadi, Robertus Setyo Nugroho Setyo Nugroho Suardi, Lenny Tarigan, Wina Febrianti Utami, Annisa Rianti Viverita Viverita Zaafri A. Husodo