Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder

Abstract

This study aims to analyze the factors that influence the volunteerism of companies to disclose information related to corporate social responsibility. The factors that influence the disclosure of social responsibility in this study in terms of the theory of legitimacy and stakeholder theory. This research is a qualitative research with content analysis technique. The results of the research based on the review of legitimacy theory indicate that several factors that influence the disclosure of corporate social responsibility are company size, type of industry, media pressure and corporate environmental performance. These factors are found in both developed and developing countries. A subsequent review through stakeholder theory shows that the determinants of corporate social responsibility disclosure differ between developed and developing countries. The influence of values, norms, culture, and government regulations influences the characteristics of stakeholders more visible in developing countries. This research also shows that several factors of corporate social responsibility disclosure must be explained through non-specific theories such as profitability and leverage.