SENTIMENT ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN ANNUAL REPORT FROM BANKING SECTOR COMPANIES IN INDONESIA: ANALISIS SENTIMEN PENGUNGKAPAN TANGGUNG JAWAB PERUSAHAAN PADA LAPORAN TAHUNAN PERUSAHAAN SEKTOR PERBANKAN DI INDONESIA

Adminar Michelle Nesara Sinaga (Bina Nusantara University)

Syntax Literate: Jurnal Ilmiah Indonesia
Jurnal Ilmiah Indonesia

This study examines the tone of language in CSR disclosure and investigates the determinants of these sentiments. This study analyzes 418 CSR disclosures of banking companies listed on the Indonesia Stock Exchange from 2010 to 2021. This research is a quantitative research. The tools used in this research to analyze sentiment is Python. Then, the variables processed using Stata 15. The results show that the sentiment of CSR disclosures is correlated significantly with the company size. The larger companies tend to use sentiment in their CSR reports. Additional test of this study shows Covid-19 has a significant positive effect on CSR disclosure sentiment. Leverage and government ownership have a negative impact on the sentiment of CSR disclosure. Meanwhile, profitability and family ownership do not affect the sentiment of CSR disclosure. This research contributes to stakeholders in making comprehensive decisions related to corporate accountability.