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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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Rekan penulisOrganisasiArtikel bersama
Fitrarena Widhi RizkyanaState University of Semarang2
Hasan MukhibadState University of Semarang2
Alda Permata SariState University of Semarang1
Istiqomah IstiqomahState University of Semarang1
Arina AdilaState University of Semarang1
Ain HajawiyahState University of Semarang1
Anugrah Rinata PerdanaState University of Semarang1
Prabowo Yudo JayantoState University of Semarang1
Hamzah Fahreza GymnastiarState University of Semarang1
Tri Susilo Wahyu AjiState University of Semarang1
Linda AgustinaState University of Semarang1
Meilani Intan PertiwiState University of Semarang1
KusumantoroState University of Semarang1
WidiyantoState University of Semarang1
SulhadiAfiliasi tidak diketahui1
Indah AnisykurlillahState University of Semarang1
Teguh Hardi RaharjoState University of Semarang1
Ahmad NurkhinState University of Semarang1
Trisni SuryariniState University of Semarang1
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1

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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 8 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>
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