Adpebi International Journal of Multidisciplinary Sciences
Vol. 1 No. 1 (2022)

Do Financial Performance and Company Characteristics Affect Corporate Social Responsibility (CSR) Disclosure?

Ely Siswanto (Faculty of Economics and Business, Universitas Negeri Malang)
Daffa Ramamilendra Daniswara (Faculty of Economics and Business, Universitas Negeri Malang)

Article Info

Publish Date
31 Aug 2022

Abstract

Purpose – The purpose of this study was to know the influence of leverage, company size, company age, board of commissioners, and liquidity on corporate disclosure of Corporate Social Responsibility (CSR) in energy companies listed on the Indonesia Stock Exchange. Methodology/approach – We used quantitative methods in this study. The population in this study is energy companies listed on the Indonesia Stock Exchange from 2017-2019. The samples in this study were 50 companies obtained by purposive sampling methods. Data is collected through secondary data documentation sourced from the official website of the Indonesia Stock Exchange. This study used the multiple regression method. Findings – The conclusions from the present study are : a) leverage, liquidity and board of commissioners has no effect on CSR disclosure; 2) firm size and firm age has a positive and significant effect on CSR disclosure. Novelty/value –  CSR in the energy sector is still an interesting theme for the case in Indonesia

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Journal Info
Adpebi International Journal of Multidisciplinary Sciences
Website

Abbrev

AIJMS

Publisher

Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Subject

Religion Agriculture, Biological Sciences & Forestry Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Adpebi International Journal of Multidisciplinary Sciences dedicated to explore and socialize many creative and innovative thought who focus in: Humanities: Art, History, Languages, Literature, Music, Philosophy, Religion, Theater, etc. Social Science: Geography, Sociology, Education, Political ...