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Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies

Asrori Asrori, Muhammad Ihlashul Amal and Atta Putra Harjanto
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Asrori Asrori: Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.
Muhammad Ihlashul Amal: Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.
Atta Putra Harjanto: Universitas Negeri Semarang, Kampus Sekaran Gunungpati Semarang 50229, Indonesia.

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 5, 481-488

Abstract: Corporate Social and Environmental Disclosure (CSED) is a form of reporting on the implementation of social and environmental responsibilities that must be included in the company's annual report. However, how extensive or how much information must be delivered is still voluntary. This paper attempts to examine the effect of earnings management, managerial ownership, profitability and firm size on corporate social and environment disclosure. The findings of this study reveal that earnings management, managerial ownership, company size and company profitability have a significant positive effect on the extent of corporate social responsibility and environmental disclosure. This finding encourages the government to stipulate regulations that explicitly and clearly regulate the practice and disclosure, and supervision of Corporate Social Responsibility (CSR) in companies in Indonesia so that the practice and disclosure of CSR in Indonesia is increasing.

Keywords: Corporate Social Responsibility; Corporate Social and Environmental Disclosure; public companies; financial indicators. (search for similar items in EconPapers)
JEL-codes: E44 M14 Q56 (search for similar items in EconPapers)
Date: 2019
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