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All Journal Distribusi JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Manullang, Agnes Theresia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Distribusi

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ALIGNING CSR REPORTING IN MINING INDUSTRY: ROLES OF EXTERNAL RELATIONS, INTERNAL AND ENVIRONMENTAL PRACTICES, AND POLICY Carolina, Yenni; Manullang, Agnes Theresia
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.591

Abstract

The expansion of the company can raise social concerns and environmental damage. CSR can be a solution to overcome this problem, but the implementation of CSR in Indonesia is still not optimal. This study aims to identify the factors that affect CSR reporting in Indonesia. The four factors analyzed are External Relations, Internal Practices, Environmental Practices, and Environmental Policies. The research was conducted on the mining sector in Indonesia which is directly related to the environment. Variable testing using SEM PLS. The results of the study show that External Relations and Internal Practices do not have a significant relationship with CSR. In contrast, Environmental Policies and Environmental Practices have a significant and positive relationship with CSR.
Co-Authors Elyzabet Indrawati Marpaung Ethelind, Euclea Theda Lauw Tjun Tjun Nafi, Priscillia Octaviana Riki Martusa3 Vinny Stephanie Hidayat Yenni Carolina