Title: Corporate Social Responsibility Disclosure In Indonesia
Abstract: This study aims to examine factors that influence corporate social
responsibility (CSR) disclosure with the indicators of the board of
commissioners (BoC), leverage, environmental certification, and tax
aggressiveness. The population is property and real estate companies
listed on Indonesia Stock Exchange from 2014-2018. The sample
selection uses a purposive sampling method. Hypothesis testing uses
panel data regression with Eviews9. The results indicate that board of
commissioners, and environmental certification has a significant
positive effect on CSR disclosure. Then, leverage has a significant
negative effect on CSR disclosure. Meanwhile, tax aggressiveness has
not been proven to affect CSR disclosure. This study expands the
previous literature by examining the determinant factors of corporate
social responsibility (CSR) disclosure with the indicators of the board
of commissioners (BoC), leverage, environmental certification, and tax
aggressiveness. The result of this study can enhance companies
toutilise CSR disclosure for improving company’s value.
Publication Year: 2020
Publication Date: 2020-01-01
Language: en
Type: article
Access and Citation
Cited By Count: 7
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