Jurnal Riset Akuntansi dan Keuangan
Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]

The Role of Succession Firm in CSR Disclosure Manufacturing Companies Listed on IDX 2018-2022

Haryanto, Hery (Unknown)
Candy, Candy (Unknown)
Liana, Jumi (Unknown)



Article Info

Publish Date
06 Dec 2024

Abstract

This study aims to analyze the influence of family firm succession on corporate social responsibility (CSR). A sample was drawn from manufacturing companies listed on the Indonesia Stock Exchange, comprising 147 firms, equivalent to 735 data points from the years 2018 to 2022, meeting the required criteria. A quantitative approach was employed as the research method to identify relationships and effects among variables, specifically family firm succession on corporate social responsibility (CSR). Companies meeting the family firm criteria were measured using a nominal scale in the form of dummy variables, while the disclosure of social responsibility was assessed using the Global Reporting Initiative (GRI) indicators. Data analysis was conducted using Stata software, applying descriptive statistical methods and OLS regression. The findings of this research testing are consistent with prior studies, indicating decrease in CSR levels during leadership transitions within family firms.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...