Lily Indah Pratiwi
Universitas Wijaya Putra

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Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara Fitra Mardiana; Suprayoga Suprayoga; Lily Indah Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2131

Abstract

This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.