Influence of industry type, profitability and size on corporate social responsibility reports isomorphism stage in Indonesia

Abstract

This research examines the influence of industry type, profitability, and size on corporate social responsibility reporting in Indonesian into three stages of isomorphism. The method purposive sampling of companies listed in Kompas100 Index from 2009 to 2016 resulting 327 coercive, 317 normative and 217 mimetic samples. Data were analyzed using binary logistic regression. The results show that only size affected on firm’s tendency to adopted corporate social responsibility reporting by publishing sustainability report in coercive isomorphism stage. Meanwhile industry type, profitability, and size affected on firm’s tendency to adopted corporate social reporting by publishing sustainability report in normative isomorphism stage. The result also showed that industry type and size affected on a firm’s tendency to adopted corporate social responsibility reporting by publishing a sustainability report in mimetic isomorphism stage. The only size is constantly influenced by corporate social responsibility reporting. We can conclude that size as the most important factor to firm considers in issuing a sustainability report in Indonesia.