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The Effect of Environmental Performance, Media Exposure, and Corporate Governance on Corporate Social Responsibility Disclosure Nala Rizka Kamalia; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.435

Abstract

Corporate Social Responsibility (CSR) reflects a company’s ethical responsibility in managing environmental and social impacts as part of sustainable governance. This study examines the influence of Environmental Performance, Media Exposure, Independent Board of Commissioners, and Audit Committee on CSR disclosure. The research uses 189 manufacturing company samples listed on the IDX during 2021–2023, selected through purposive sampling. Data were analyzed using Multiple Linear Regression. Results show that Environmental Performance, Media Exposure, and Audit Committee positively affect CSR disclosure, while Independent Commissioners have a negative effect. The limited timeframe and sampling method may restrict generalizability. Future research should consider longitudinal data and broader variables such as firm growth. Companies are encouraged to adopt global standards like GRI to enhance CSR quality beyond reputational concerns.
The Effect of Environmental Performance, Media Exposure, and Corporate Governance on Corporate Social Responsibility Disclosure Nala Rizka Kamalia; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.435

Abstract

Corporate Social Responsibility (CSR) reflects a company’s ethical responsibility in managing environmental and social impacts as part of sustainable governance. This study examines the influence of Environmental Performance, Media Exposure, Independent Board of Commissioners, and Audit Committee on CSR disclosure. The research uses 189 manufacturing company samples listed on the IDX during 2021–2023, selected through purposive sampling. Data were analyzed using Multiple Linear Regression. Results show that Environmental Performance, Media Exposure, and Audit Committee positively affect CSR disclosure, while Independent Commissioners have a negative effect. The limited timeframe and sampling method may restrict generalizability. Future research should consider longitudinal data and broader variables such as firm growth. Companies are encouraged to adopt global standards like GRI to enhance CSR quality beyond reputational concerns.