Factors influencing corporate social responsibility disclosure: evidence in indonesia
| Main Authors: | Gunawan, Selina, Lina, Lina |
|---|---|
| Format: | Proceeding PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.uph.edu/2760/1/B4.2_IASM_2015.pdf http://repository.uph.edu/2760/2/B4.2_Publication%20Agreement.pdf http://repository.uph.edu/2760/3/B4.2_JJA_Peer_Review.pdf http://repository.uph.edu/2760/4/B4.2_Similarity_test%20result.pdf http://repository.uph.edu/2760/ |
Daftar Isi:
- The growth of social and environmental awareness has required the company to disclose its activities and funds related to the company’s effort toward mitigating, reducing, protecting, maintaining, and/or recovering the impact of its operation to the society and community. Disclosing such information will be varied across companies because the existence of several factors. This study examines the effect of media exposure, audit quality, foreign ownership, and public ownership on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured by using content analysis based on items of the latest version of Global Reporting Initiatives 4.0 Guidelines. The research sample consists of 303 firm-year observations of listed mining, basic industry and chemicals, and miscellaneous companies in Indonesia Stock Exchange during 2010-2013. The analysis method used is multiple regression analysis. This research reveals that the audit quality has positive influence on corporate social responsibility disclosure. On the other hand, foreign ownership has negative influence on corporate social responsibility disclosure. The two remaining variables, media exposure and public ownership have no influence on the corporate social responsibility disclosure. This research provides valuable information about the level of awareness, concern, and concrete actions performed by companies in Indonesia regarding corporate social responsibility disclosure. Moreover, the result of this research could also become reflection for companies to evaluate whether their efforts toward maintaining, protecting, and enhancing community and environment are sufficient and suitable.