The Factors Influence Corporate Social Responsibility (CSR) Disclosure in Indonesian State-Owned Enterprises (SOEs)
Keywords:
SOEs, CSR Disclosure, GRI G4, green accountingAbstract
This research is motivated by the fact that companies claim to have implemented CSR but are still involved in cases related to social and environmental issues. The purpose of this study was to examine the influence of company size, company age, type of sector, profitability as measured by ROA, green accounting, board of directors"™ size, and the involvement of female board member on CSR disclosure. The method used is a quantitative method with multiple linear regression analysis. The testing process is carried out with SPSS version 27 as the analysis tool on 50 samples of Indonesian SOEs listed in IDX on 2018 "“ 2022 data. The result of this study is that green accounting has a positive influence on CSR disclosure; company size and profitability as measured by ROA negatively influence CSR disclosure; while company age, type of sector, board of directors"™ size, and involvement of female board members did not influence CSR disclosure. Thus, H1, H2, H3, H4, H6, and H7 are rejected, while H5 is accepted.References
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