Analysis Factors Affecting Disclosure of Corporate Social Responsibility

Abstract

This study aims to examine the effect of the industry type, profitability, firm size, board of commissioner’s size, and institutional ownership on CSR disclosure. The sample in this study was 256 companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, namely 2017-2019, in the companies of the mining sector and the consumer goods industries. This study employed the purposive sampling method. The data used in this study was secondary in the form of company financial statements. The data analysis technique utilized classical assumption test, normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study used multiple regression analysis. The results of this study revealed that the industry type and institutional ownership did not affect CSR disclosure in the mining sector and consumer goods industry companies. Profitability positively affected CSR disclosure in consumer goods industry companies, but it did not affect CSR disclosure in mining sector companies. Company size positively affected CSR disclosure in the companies of the mining sector and the consumer goods industry sector. The size of the board of commissioners had a positive effect on CSR disclosure in mining sector companies, but it did not affect CSR disclosure in the companies of the consumer goods industry sector.