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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business Jurnal Pengabdian Sosial
Liana, Jumi
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Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

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The Role of Succession Firm in CSR Disclosure Manufacturing Companies Listed on IDX 2018-2022 Haryanto, Hery; Candy, Candy; Liana, Jumi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75737

Abstract

This study aims to analyze the influence of family firm succession on corporate social responsibility (CSR). A sample was drawn from manufacturing companies listed on the Indonesia Stock Exchange, comprising 147 firms, equivalent to 735 data points from the years 2018 to 2022, meeting the required criteria. A quantitative approach was employed as the research method to identify relationships and effects among variables, specifically family firm succession on corporate social responsibility (CSR). Companies meeting the family firm criteria were measured using a nominal scale in the form of dummy variables, while the disclosure of social responsibility was assessed using the Global Reporting Initiative (GRI) indicators. Data analysis was conducted using Stata software, applying descriptive statistical methods and OLS regression. The findings of this research testing are consistent with prior studies, indicating decrease in CSR levels during leadership transitions within family firms.
Co-Authors Candy, Candy Hartono, Cindy Hery Haryanto Jennifer, Fion Jesslyn, Jesslyn Larissa, Jesslyn Maitri, Badra Qadri, Rizni Aulia Suprapto, Yandi