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All Journal Indonesian Journal of Applied Accounting and Finance
Supriyadi
Master of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effects of Firm Characteristics on Corporate Social Responsibility Disclosure Using Financial Performance as an Intervening Variabel Rully Novira Elvandari; Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.737

Abstract

This study aims to determine the influence of company characteristics on corporate social responsibility disclosure by using financial performance as an intervening variable. This study used a quantitative approach. The secondary data were used as a data collection technique. The researchers used purposive sampling and a total of 126 data were collected as samples. This research was conducted on mining sector companies listed on the IDX in the period of 2019 to 2021. The results show that sales growth has a positive effect on financial performance, but the size of the company has a negative effect on financial performance. Financial performance has a positive effect on corporate social responsibility disclosure. Related to intervening variables, company growth positively affected corporate social responsibility disclosure through financial performance. However, the size of the company negatively affects the disclosure of corporate social responsibility through financial performance.
Co-Authors Rully Novira Elvandari