文章基本信息

标题：Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange
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作者：Dita Ayu Lestari ; Noegrahini Lastiningsih ; Shinta Widyastuti 等
期刊名称：Information Management and Business Review
电子版ISSN：2220-3796
出版年度：2021
卷号：13
期号：2
页码：1-6
DOI：10.22610/imbr.v13i2(I).3160
语种：English
出版社：International Foundation for Research and Development (IFRD)
摘要：This study aims to examine the relationship between consumer proximity, environmental performance, profitability, and media exposure on corporate social responsibility disclosure. This study used data from companies listed in Indonesia Stock Exchange (IDX) 2017-2019. A purposive sampling method was used in this study with 60 samples on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple linear regression with SPSS. The results show that consumer proximity has a positive effect on corporate social responsibility disclosure. Meanwhile, environmental performance, profitability, media exposure does not affect corporate social responsibility disclosure. The implication of this study is for the companies to increase social responsibility to the stakeholders and community due to the positive reciprocal relationship.
关键词：CSR Disclosure;Consumer proximity;Environmental performance;Profitability;Media exposure