Factors Affecting Corporate Social Responsibility (Csr) Disclosure in Company Annual Reports (Empire Study on Manufacturing Companies Listed on Idx) Period 2018-2019

    Genial Farizky Ananda P ,Firda Azka Novianti A ,Putri Adystie M ,Christofer Gilbertus L ,Ikramawati ,Erly Sherlita

    Abstract

    This study aims to examine the factors that influence the disclosure of Corporate Social Responsibility (CSR) through aspects of profitability, company size, company age, ownership structure, and leverage in the annual report of manufacturing companies for the 2017-2019 period. The test results show that there is no influence between profitability, firm size, firm age, ownership structure and leverage on CSR disclosure in the company. This result is not in accordance with previous research because in this period the company's awareness to disclose CSR has grown.

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