Motivation for disclosure of corporate social responsibility: evidence from banking industry in Indonesia

Atang Hermawan () and Ardi Gunardi ()
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Atang Hermawan: Pasundan University, Indonesia
Ardi Gunardi: Pasundan University, Indonesia

Entrepreneurship and Sustainability Issues, 2019, vol. 6, issue 3, 1297-1306

Abstract: This research aims to investigate determining factors that influence corporate social responsibility disclosure (CSR disclosure) by examining the effects of company size, profitability, leverage, public ownership, board of commissioner, independent commissioner, and the size of the audit committee. For this study, the samples are banking firms that are listed in Indonesian Stock Exchange between the year 2010-2014. The data were extracted from audited financial reports, and sustainability reports (if available). Quantitative using secondary data. Multiple regression is the analysis performed. Results from this study showed that profitability, public ownership, board of commissioner, and independent commissioner has a positive impact towards corporate social responsibility disclosure, whilst leverage and audit committee negatively affected the company. Furthermore, there was not enough evidence to prove that the size of the company is affecting companies to disclose their corporate social responsibility activities.

Keywords: corporate social responsibility disclosure; company characteristic; corporate governance; banking firms (search for similar items in EconPapers)
JEL-codes: G21 G32 M14 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:6:y:2019:i:3:p:1297-1306

DOI: 10.9770/jesi.2019.6.3(17)

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