Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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Analysis Factors Affecting Disclosure of Corporate Social Responsibility

Authors
Barbara Gunawan1, *, Linda Kusumastuti Wardana2
1Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
2Department of Accounting, Vocational Program, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: era@umy.ac.id
Corresponding Author
Barbara Gunawan
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.026How to use a DOI?
Keywords
Industry Type; Profitability; Firm Size; Board of Commissioner’s Size; Institutional Ownership; CSR Disclosure
Abstract

This study aims to examine the effect of the industry type, profitability, firm size, board of commissioner’s size, and institutional ownership on CSR disclosure. The sample in this study was 256 companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, namely 2017-2019, in the companies of the mining sector and the consumer goods industries. This study employed the purposive sampling method. The data used in this study was secondary in the form of company financial statements. The data analysis technique utilized classical assumption test, normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study used multiple regression analysis. The results of this study revealed that the industry type and institutional ownership did not affect CSR disclosure in the mining sector and consumer goods industry companies. Profitability positively affected CSR disclosure in consumer goods industry companies, but it did not affect CSR disclosure in mining sector companies. Company size positively affected CSR disclosure in the companies of the mining sector and the consumer goods industry sector. The size of the board of commissioners had a positive effect on CSR disclosure in mining sector companies, but it did not affect CSR disclosure in the companies of the consumer goods industry sector.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.026
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.026How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Barbara Gunawan
AU  - Linda Kusumastuti Wardana
PY  - 2022
DA  - 2022/01/13
TI  - Analysis Factors Affecting Disclosure of Corporate Social Responsibility
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 185
EP  - 192
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.026
DO  - 10.2991/aebmr.k.211225.026
ID  - Gunawan2022
ER  -