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All Journal E-JURNAL AKUNTANSI
Apriliyah Nur Hanifah
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance

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Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure Apriliyah Nur Hanifah; Umaimah Umaimah
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p15

Abstract

Many companies often overlook their social responsibility, failing to recognize its crucial role in enhancing their reputation. In the current corporate landscape, companies are increasingly focusing on capital development while also addressing environmental concerns. Greater attention is being directed toward the surrounding environment, as it can significantly influence corporate operations and outcomes.This study aims to evaluate the relationship between foreign ownership, environmental performance, and firm size with the disclosure of Corporate Social Responsibility (CSR). The research targets manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. A total of 40 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression, employing SPSS as the analytical tool.The findings indicate that foreign ownership does not have a significant effect on CSR disclosure. Similarly, firm size is not significantly associated with CSR disclosure. However, environmental performance demonstrates a significant influence on the scope of CSR disclosure. These results suggest that companies should prioritize environmental performance as a key driver of CSR initiatives. This study underscores the importance of Corporate Social Responsibility as a means for businesses to positively engage with and influence their surrounding environment.
Co-Authors Umaimah Umaimah