Proceedings of the 1st Aceh Global Conference (AGC 2018)

Determinants of Corporate Social and Environmental Disclosures in Indonesian Listed Companies

Authors
Malinda Sari Sembiring, Azhar Maksum, Rina Bukit
Corresponding Author
Malinda Sari Sembiring
Available Online January 2019.
DOI
https://doi.org/10.2991/agc-18.2019.87How to use a DOI?
Keywords
Capital intensity, CSED, Firm size, NPM
Abstract
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.
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Volume Title
Proceedings of the 1st Aceh Global Conference (AGC 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2019
ISBN
978-94-6252-644-0
ISSN
2352-5398
DOI
https://doi.org/10.2991/agc-18.2019.87How to use a DOI?
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  -