Retnoningrum Hidayah, - and Indah Fajarini Sri Wahyuningrum, - and Evi Nofriyanti, - and Kiswanto, FE Akuntansi and Imang Dapit Pamungkas, - (2020) Corporate Social Responsibility Disclosure In Indonesia. International Journal of Innovation, Creativity and Change, 11 (9). pp. 527-542. ISSN 2201-1323

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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.

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