PENGARUH FIRM MATURITY DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This study aims to empirically prove the effect of firm maturity and slack resources on Corporate Social Responsibility (CSR) disclosure. The hypotheses are built on legitimacy theory, stakeholder theory, and resources-based view. The sample selection technique used purposive sampling. A total of 53 companies were used as samples with 3 years of study so that the number of observations was 159 observations. The research data is panel data that comes from the financial statements of public companies. CSR data is obtained by processing the company's CSR reports using NVIVO software version 10, while other data used in this study are accessed from the datastream. Research data processing using STATA version 13 software by conducting descriptive statistical tests and multiple regression tests with balanced data panels to prove the research hypothesis. The results prove that firm maturity has a positive effect on CSR disclosure. Meanwhile, slack resources do not affect CSR disclosure. The results of this study can be used as material for consideration for readers of corporate financial statements, especially investors who are concerned about environmental issues in Indonesia. Mature companies disclose more CSR than younger companies so that investors can consider mature companies when investing