Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

  • Arfan Ikhsan Faculty of Economics, Universitas Negeri Medan, Indonesia
  • Nurlaila Nurlaila Faculty of Economics, Universitas Negeri Medan, Indonesia
  • Herkulanus Bambang Suprasto Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Febi Yanti Batubara Faculty of Economics, Universitas Negeri Medan, Indonesia

Abstract

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.


Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR

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Published
2021-01-05
How to Cite
IKHSAN, Arfan et al. Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 1, p. 71-83, jan. 2021. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/66196>. Date accessed: 02 mar. 2021. doi: https://doi.org/10.24843/JIAB.2021.v16.i01.p05.
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