(Peer Review + Similarity) Determinants of Corporate Social Responsibility Disclosure: A Case Study of Banking Industry in Indonesia

Orbaningsih, Dwi and Sawitri, Dyah and Suharsono, Riyanto Setiawan (2021) (Peer Review + Similarity) Determinants of Corporate Social Responsibility Disclosure: A Case Study of Banking Industry in Indonesia. Journal of Asian Finance, Economics and Business, South Korea.

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Official URL: https://doi.org/10.13106/jafeb.2021.vol8.no5.0091

Abstract

The disclosure of corporate social responsibility (CSR) is an important part of the company. CSR disclosure (CSRD) is interesting to study because CSRD in the annual reports is very important in terms of attaining company objectives to satisfy the interests of stakeholders; protect employee’s interests; clarify the extent of contribution of the company in both CSR activities and CSRD; assist appropriate investment decisions. This study examines the structure of share ownership and company size as determinants of CSRD in the banking industry. We use a quantitative approach in this approach, in which researchers start with hypotheses and then collect data that can be used to determine whether empirical evidence to support that hypothesis exists. The sampling technique used is purposive sampling so that the research sample was 14 banking companies that are listed on the Indonesian Capital Market Directory from 2015–2017. Data analysis techniques using multiple linear regression determined the relationship between research variables. The results of the study state that managerial ownership, institutional ownership, foreign ownership, and company size affect CSRD. This demonstrates that the role of managerial ownership, institutional ownership, and foreign ownership have an impact on CSRD and are deemed necessary for the corporate environment. Besides, company size determines the activities of CSRD so that it can increase public confidence in the company’s operational activities

Item Type:	Peer Review
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Riyanto Setiawan Suharsono
Contact Email Address:	riyantosetiawan@unmuhjember.ac.id
Date Deposited:	13 Dec 2022 01:03
Last Modified:	13 Dec 2022 01:03
URI:	http://repository.unmuhjember.ac.id/id/eprint/15636

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