Determinants of Corporate Social and Environmental Disclosures in Indonesian Listed Companies
Malinda Sari Sembiring, Azhar Maksum, Rina Bukit
Malinda Sari Sembiring
Available Online January 2019.
- https://doi.org/10.2991/agc-18.2019.87How to use a DOI?
- Capital intensity, CSED, Firm size, NPM
- The intention of this research study is to examine and analyze the determinants of corporate social and environmental disclosures (CSED) produced by the top Indonesian companies. The population of this study is the companies listed in LQ45 index, which is issued annual and sustainability reports from 2015 to 2017. The sample selection method uses purposive, which resulted 102 samples. Methods of data analysis is using multiple linear regression proceeded by Eviews with 5% significance level. Capital intensity, company profile, firm size, net profit margin, and return on asset will be prepared from the annual reports. Information related to CSED will be handled from annual reports and sustainability reports. Content analysis technique is used to measure CSED, one score given if the item is disclosed, otherwise assigned zero. Firm size has positive significant relationship with CSED, and it is found that capital intensity and net profit margin have negative significant relationship with CSED. On the other hand, return on asset and company profile has no significant relationship with CSED. It indicates that size, experience, and investment still consider as the determinants of CSED in Indonesia case.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Malinda Sari Sembiring AU - Azhar Maksum AU - Rina Bukit PY - 2019/01 DA - 2019/01 TI - Determinants of Corporate Social and Environmental Disclosures in Indonesian Listed Companies BT - Proceedings of the 1st Aceh Global Conference (AGC 2018) PB - Atlantis Press SP - 584 EP - 587 SN - 2352-5398 UR - https://doi.org/10.2991/agc-18.2019.87 DO - https://doi.org/10.2991/agc-18.2019.87 ID - Sembiring2019/01 ER -