International Journal of Economics Development Research (IJEDR)
Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)

The Determinants of Corporate Social Responsibility Disclosure: Evidence from Energy Sector Firms

Leny Suzan (Universitas Telkom, Indonesia)
Annaya Rizha Fairy (Universitas Telkom, Indonesia)



Article Info

Publish Date
17 Sep 2023

Abstract

Corporate social responsibility expects firms to work morally and to be worried about the ecological and social ramifications of their exercises. This study aims to investigate how media exposure, slack resources, and profitability affect disclosure of CSR. All organizations in the energy area that were recorded on the Indonesia Stock Trade (IDX) somewhere in the range of 2017 and 2021 make up the number of populations in this review. During a five-year period, 95 samples representing 19 businesses were collected using purposive sampling from the entire population. The quantitative panel data regression analysis used in this study will be calculated with the help of the statistical software EViews 12. The discoveries uncover that profitability, slack resources, and media exposure all affect CSRD. Media exposure has a partial positive impact, but profitability and slack resources have no effect on disclosure of CSR.

Copyrights © 2023






Journal Info

Abbrev

ijedr

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, ...