Jurnal Ilmiah Akuntansi dan Bisnis
Vol 16 No 1 (2021)

Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

Arfan Ikhsan (Faculty of Economics, Universitas Negeri Medan, Indonesia)
Nurlaila Nurlaila (Faculty of Economics, Universitas Negeri Medan, Indonesia)
Herkulanus Bambang Suprasto (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Febi Yanti Batubara (Faculty of Economics, Universitas Negeri Medan, Indonesia)



Article Info

Publish Date
05 Jan 2021

Abstract

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords: CEO Power, Board Capital, Media Disclosure, Profitability, CSR

Copyrights © 2021






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...