Proceeding of International Conference on Entrepreneurship (IConEnt)
Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)

The Impact Of Profitability, Company Size, Green Accounting, Media Disclosure, And The Board Of Commissioners On Csr Disclosure

Kevin Kenesis (Unknown)
Stefanus Dimas Ryan Saputro (Unknown)



Article Info

Publish Date
10 Dec 2025

Abstract

The research aimed to investigate the influence of alterations in green accounting, firm size, board commissioner count, media disclosure, and profitability on CSR disclosure. Corporate Social Responsibility (CSR) has emerged as a critical factor, second only to financial performance, for publicly traded companies, hence necessitating the evaluation of additional variables in research. This study replicates the research conducted by Katarina Agnes (2023), with the addition of four control variables and modifications to the hypothesis testing program. The primary distinctions encompass the incorporation of four control variables, the transition from SPSS to STATA version 16 for hypothesis testing, and the research sample comprising 280 data points from 70 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study process encompasses descriptive statistical analyses, classical assumption evaluations, model specification assessments, and hypothesis testing. The findings demonstrate that green accounting, firm size, and media exposure significantly influence CSR disclosure, while the number of board commissioners and profitability do not significantly affect CSR disclosure.

Copyrights © 2025






Journal Info

Abbrev

IConEnt

Publisher

Subject

Economics, Econometrics & Finance

Description

Proceeding of International Conference on Entrepreneurship (IConEnt) berisi artikel-artikel ilmiah dari para peneliti dari lingkup internasional yang mengikuti konferensi IConEnt yang akan diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita ...