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Factors Affecting Corporate Social Responsibility (CSR) Disclosure

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

DOI
10.15294/aaj.v8i2.22745
ISSN
2502-6216, 2252-6765
Published
2020-04-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

32 authors · 104 co-authorship links

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Fitrarena Widhi RizkyanaAffiliation unknown2
Prabowo Yudo JayantoAffiliation unknown2
Hasan MukhibadAffiliation unknown2
Linda AgustinaAffiliation unknown2
Trisni SuryariniAffiliation unknown2
Alda Permata SariAffiliation unknown1
Indah Fajarrini Sri WAffiliation unknown1
Istiqomah IstiqomahAffiliation unknown1
Arina AdilaAffiliation unknown1
Ain HajawiyahAffiliation unknown1
Anugrah Rinata PerdanaAffiliation unknown1
Hamzah GymnastiarAffiliation unknown1
M AkmalAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Dhini SuryandariAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Meilani Intan PertiwiAffiliation unknown1
Tri Susilo Wahyu AjiAffiliation unknown1
Indah AnisykurlillahAffiliation unknown1
Teguh Hardi RaharjoAffiliation unknown1
Ahmad NurkhinAffiliation unknown1
KusumantoroAffiliation unknown1
WidiyantoAffiliation unknown1
SulhadiAffiliation unknown1
Ardhana Reswari Hasna PratistaAffiliation unknown1
Tihana Tyan Zahrotuddinia TauhidaAffiliation unknown1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Siti MahromahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>