I Putu Sudana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia

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Profitability, Institutional Ownership, Size of the Board of Commissioners and Disclosure of Corporate Social Responsibility Ni Putu Widya Adnyani; I Putu Sudana
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p08

Abstract

Corporate social responsibility disclosure is a way for companies to communicate with stakeholders regarding social and environmental impacts.This study aims to determine the effect of profitability, institutionalownership and board size on CSR disclosure. Stakeholder salience theory as the foundation in this study, indicates that stakeholders who have power can influence company activities, including in making CSR disclosures. The number of samples that met the criteria using the purposive sampling method were 132 observations of companies in the basic and chemical industry sectors listed on the IDX for the 2018-2021 period. The collected data were analyzed with multiple linear regression. The results of this study indicate that institutional ownership and profitability have no effect, while the size of the board of commissioners has an effect on CSR disclosure. The implications of this study show that of all stakeholders' salience, it was found that only the board of commissioners played an important role in influencing CSR disclosure.
Co-Authors A.A Ari Krisnawati Anak Agung Istri Agung Mahadewi Anak Agung Ngurah Bagus Dwirandra Asri Suryaputri Sudjana Bagus Adya Darmawan Cokorda Bagus Darmawan Comera Arihatsu Desak Made Mya Yudia Sari Devina Danayanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna DODIK ARIYANTO EKA ARDHANI SISDYANI Fivetina Wulan Ade Gusti Ayu Nyoman Budiasih Henny Rahyuda Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gde Sudiartha I Gusti Agung Ayu Siska Suandewi I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Dananjaya I Ketut Sujana I Ketut Yadnyana I Made Sadha Suardikha I Nyoman Adi Wiyarna I Nyoman Amertha Brahmanda Deva I Wayan Angga Sudiartama I Wayan Budi Mahendra Ida Ayu Ary Mahadewi Ida Ayu Yuni Pramitha Ira Kusumawardani Kadek Gita Saraswati Kalvarina Sabatini Komang Eva Cyntia Dewi Kompiang Martina Dinata Putri Made Julia Drupadi Maria Meiatrix Ratna Sari Maria Ratna Sari Muhammad Firdiansyah Adiwirya N. Diah Utami Nadia Hermawaty Ni Kadek Riska Santika Dewi Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Astri Yulistyawati Ni Luh Ari Maharani Ni Luh Nia Ardiani Ni Luh Putu Wiagustini Ni Made Adi Erawati Ni Made Dina Andriani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Sandyarani Dwi Nantari Ni Made Widia Iswara Dewi Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Sri Rahayu Primadani Ni Putu Widya Adnyani Ni Putu Yunita Dewi Ni Wayan Ade Suyanti Ni Wayan Yoshi Antari Nyoman Weda Putu Agus Ardiana Putu Kemala Vidyantari Sagung Agung Dwiyani Sagung Oka Pradnyawati Yohanes Made Supadi