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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2018-10-18  |  Accepted: 2019-01-25  |  Published: 2019-03-30

Title

Motivation for disclosure of corporate social responsibility: evidence from banking industry in Indonesia


Abstract

This research aims to investigate determining factors that influence corporate social responsibility disclosure (CSR disclosure) by examining the effects of company size, profitability, leverage, public ownership, board of commissioner, independent commissioner, and the size of the audit committee. For this study, the samples are banking firms that are listed in Indonesian Stock Exchange between the year 2010-2014. The data were extracted from audited financial reports, and sustainability reports (if available). Quantitative using secondary data. Multiple regression is the analysis performed. Results from this study showed that profitability, public ownership, board of commissioner, and independent commissioner has a positive impact towards corporate social responsibility disclosure, whilst leverage and audit committee negatively affected the company. Furthermore, there was not enough evidence to prove that the size of the company is affecting companies to disclose their corporate social responsibility activities.


Keywords

corporate social responsibility disclosure, company characteristic, corporate governance, banking firms


JEL classifications

G21 , G32 , M14


URI

http://jssidoi.org/jesi/article/286


DOI


Pages

1297-1306


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Hermawan, Atang
Pasundan University, Bandung, Indonesia http://www.unpas.ac.id
Articles by this author in: CrossRef |  Google Scholar

Gunardi, Ardi
Pasundan University, Bandung, Indonesia http://www.unpas.ac.id
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

6


Number

3


Issue date

March 2019


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 4331  |  PDF downloads: 1773

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