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All Journal Jurnal Reviu Akuntansi dan Keuangan TEMA (Jurnal Tera Ilmu Akuntansi) MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production JIA (Jurnal Ilmiah Akuntansi) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Veterinary

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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Do CEO Power And Industry Type Affect The CSR Disclosure? Zahra; Erwin Saraswati; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20367

Abstract

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
Co-Authors Adestya Bismandoko Haryantono Putra Aulia Putri Solikhatin Budi Santoso Deuis Fitriani Dhea Giska Sampe Toding Erwin Saraswati Kurnia Islamia Maulana Tri Andhani Monica Sonia Indri Pradipta Nurkholis Hamidi Nurul Fachriyah Putri Wulanditya Rifka Triyanto Rio Kayisa Ujan Satrio Wuryan Andayani Yosephine Laura Raynardia Esti Nugrahini Zahra