HERSUGONDO, Hersugondo (2025) Artikel Dr. HERSUGONDO, SE, MM: Company Characteristics and Corporate Social Responsibility Disclosures: Evidence from Indonesia. WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, 22.

Text (Artikel) COMPANY CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES.pdf - Published Version Download (1MB)

Abstract

This study aimed to examine the impact of firm attributes on CSR disclosures made by Indonesian
manufacturing companies, including profitability, leverage, firm size, age, managerial ownership, and industry
type. Manufacturing businesses listed on the Indonesia Stock Exchange comprise the study's population. One
hundred thirty-seven companies were included in the study's sample and were observed from 2019 to 2021.
Purposive sampling was the technique employed in this study to choose the objects. With SPSS version 26.0, a
multiple linear regression analysis was used to create the model. The results of the hypothesis testing show a
significant relationship between the type of industry, the company's age, and the disclosures of its corporate social
responsibility. However, a strong negative correlation exists between the variable firm size and corporate social
responsibility disclosures. According to the study, profitability, leverage, or managerial ownership do not
significantly influence disclosures of corporate social responsibility.

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