E-JURNAL AKUNTANSI
Vol 31 No 1 (2021)

Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility

Ni Wayan Pitriyani (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Dewa Gede Wirama (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Jan 2021

Abstract

This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders. Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...