International Journal of Public Budgeting, Accounting and Finance
Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance

ANALYSIS OF FACTORS THAT INFLUENCE THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY CONSUMER GOODS COMPANIES LISTED ON IDX PERIOD 2014-2016

Situmorang, Resvina (Unknown)



Article Info

Publish Date
09 Jul 2019

Abstract

This research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures by testing the effect of profitability, leverage, corporate size, board of executive , board of committee size and institutional ownership on corporate social responsibility disclosures index. Sample used are consumer goods sector companies that listed on Indonesia Stock Exchange for period 2014 -2016. The population was 43 consumer goods companies, so that was selected 31 consumer goods companies. The sources of the data were taken from audited financial reports and annual reports and sustainability report, if any. This research uses quantitative approach with multiple linier regression analysis. The results show that profitability and board of executive have a positive effect on corporate social responsibility disclosures. There is no evidence to suggest that leverage, corporate size , board of committee size and institutional ownership have any effect on corporate social responsibility disclosures.

Copyrights © 2019






Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...