MEMBONGKAR PARADOKS KEUANGAN DAN KEPATUHAN CSR: TINJAUAN LITERATUR SISTEMATIS DETERMINAN PENGUNGKAPAN KEBERLANJUTAN DI PASAR MODAL (2024–2026)

Tyas Andini Cinthya Dewi (Program Studi Magister Akuntansi Universitas Pamulang)
Ajeng Rahmawati Aprilia Mellayanti (Program Studi Magister Akuntansi Universitas Pamulang)
Fadhil Muntazar (Program Studi Magister Akuntansi Universitas Pamulang)
Ahmad Riswanto (Program Studi Magister Akuntansi Universitas Pamulang)
Holiawati Holiawati (Program Studi Magister Akuntansi Universitas Pamulang)

Performance : Jurnal Bisnis dan Akuntansi
Vol 16 No 2 (2026): Performance: Jurnal Bisnis & Akuntansi

This study aims to conduct a systematic literature review on the determinant factors of Corporate Social Responsibility (CSR) disclosure in companies listed on the capital market. Using a Systematic Literature Review (SLR) approach, this study synthesizes 30 recent quantitative journal articles published between 2024 and 2026. The results of literature mapping across various industrial sectors in both domestic and international exchanges indicate that firm size, firm age, and liquidity availability (slack resources, free cash flow) generally serve as the main drivers of CSR transparency. Conversely, profitability proxies, leverage, and corporate governance mechanisms exhibit massive inconsistencies in findings among researchers. This synthesis confirms that sustainability disclosure decisions are not influenced by a single financial metric. This study recommends the necessity of testing moderating effects and industry-specific characteristics in future sustainability accounting research agendas.