Pengaruh Ukuran Perusahaan, Tipe Industri, dan Umur Perusahaan terhadap Pengungkapan CSR

Rina Dewi Oviliana, Satria Yudhia Wijaya, Subur Subur

Abstract


This study aims to prove how the company size, industry type, and company age influence on the disclosure of Corporate Social Responsibility (CSR) of non-financial companies in Indonesia. Data in this study was obtained from financial statements and sustainability reports in the period 2016-2019. CSR disclosure levels are calculated based on GRI-G4 and GRI Standards. The analysis method used is multiple linear regressions. The study samples determined by purposive sampling, were obtained sample by 41 companies. The regression test process is carried out with IBM SPSS 26. The results of this test are obtained variable company size and company age having a significant influence on CSR disclosure. While industry type variables do not have a significant influence on CSR disclosure.

Keywords


CSR Disclosure; Company Size; Industry Type; Company Age.

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