THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: STUDY OF INDONESIA’S MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Dublin Core
Title
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: STUDY OF INDONESIA’S MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Subject
Return on Equity, Debt to Assets, Firm Size, Corporate Social Responsibility.
Description
This research relied on an abundant phenomenon of the CSR disclosure on companies’ annual reports in the manufacturing sector since the CSR concept was more on the business organization agenda due to its ability to increase the competitiveness of a firm, especially in the manufacturing sector as one of the major sectors which dominate the business environment in Indonesia. This research aimed to examine the effect of financial performance on corporate social responsibility disclosure by conducting a quantitative study of Indonesia’s manufacturing companies listed on the Indonesia Stock Exchange in the year 2017-2019. This issue attracted the researcher to deeply examine the relationship between the companies’ financial performance and CSR disclosure in their annual reports by considering their financial performance measurement, including the company’s profitability (Return on Equity), Leverage (Debt to Assets), and
Firm Size. To examine those measurements, this research also adopted the General Reporting Initiative (GRI) based on the checklist of Corporate Social Responsibility disclosure items that companies had disclosed in their annual report. In this research, data were collected by obtaining the 146 companies’ annual reports for 2017-2019 of all manufacturing companies listed in the Indonesia Stock Exchange via the website www.idx.co.id and analyzing the annual report to determine the suitable companies and all the data regarding the characteristics of the purposive sampling method. Thirty manufacturing companies that fulfilled all the criteria were included as samples to obtain the data for this research. As a result, this research showed that all of the variables of company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size affected the Corporate Social Responsibility Disclosure.
Keywords: Return on Equity, Debt to Assets, Firm Size, Corporate Social Responsibility.
Firm Size. To examine those measurements, this research also adopted the General Reporting Initiative (GRI) based on the checklist of Corporate Social Responsibility disclosure items that companies had disclosed in their annual report. In this research, data were collected by obtaining the 146 companies’ annual reports for 2017-2019 of all manufacturing companies listed in the Indonesia Stock Exchange via the website www.idx.co.id and analyzing the annual report to determine the suitable companies and all the data regarding the characteristics of the purposive sampling method. Thirty manufacturing companies that fulfilled all the criteria were included as samples to obtain the data for this research. As a result, this research showed that all of the variables of company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size affected the Corporate Social Responsibility Disclosure.
Keywords: Return on Equity, Debt to Assets, Firm Size, Corporate Social Responsibility.
Creator
Panglima Zufar Wibowo,Priyastiwi,Agus Eko Sutriyono
Date
2023
Contributor
PERI IRAWAN
Format
PDF
Language
ENGLISH
Type
TEXT
Files
Collection
Citation
Panglima Zufar Wibowo,Priyastiwi,Agus Eko Sutriyono, “THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: STUDY OF INDONESIA’S MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE,” Repository Horizon University Indonesia, accessed April 20, 2025, https://repository.horizon.ac.id/items/show/6553.