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Factors Affecting Corporate Social Responsibility (CSR) Disclosure

Accounting Analysis Journal · Vol. 8 No. 2 (2020) · hlm. 110–117

DOI
10.15294/aaj.v8i2.22745
ISSN
2502-6216, 2252-6765
Terbit
2020-04-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.

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  • State University of Semarang
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Fitrarena Widhi RizkyanaAfiliasi tidak diketahui2
Prabowo Yudo JayantoAfiliasi tidak diketahui2
Hasan MukhibadAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Trisni SuryariniAfiliasi tidak diketahui2
Alda Permata SariAfiliasi tidak diketahui1
Indah Fajarrini Sri WAfiliasi tidak diketahui1
Istiqomah IstiqomahAfiliasi tidak diketahui1
Arina AdilaAfiliasi tidak diketahui1
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Anugrah Rinata PerdanaAfiliasi tidak diketahui1
Hamzah GymnastiarAfiliasi tidak diketahui1
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Retnoningrum HidayahAfiliasi tidak diketahui1
Dhini SuryandariAfiliasi tidak diketahui1
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Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Factors Affecting Corporate Social Responsibility (CSR) Disclosure</dc:title>
	<dc:creator>Oktavianawati, Leny</dc:creator>
	<dc:creator>Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:description xml:lang="en-US">The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression&amp;nbsp; that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22745</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i2.22745</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 2 (2019): July; 110-117</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22745/15819</dc:relation>
</oai_dc:dc>