Four Factors that Influence of Social Responsibility Disclosure of Manufacturing Companies on the Indonesian Stock Exchange (BEI)
نویسندگان
1 Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jember, Indonesia
2 Accounting, Fakultas Ekonomi Dan Bisnis, Univeristas Muhammadiyah Jember, Indonesia
3 Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jember, Indonesia
doi
10.22111/ijbds.2024.47411.2081چکیده
The concept of corporate social responsibility holds that a business must prioritize triple bottom lines, which include monitoring social and environmental issues in addition to its financial performance. This study aims to examine the effect of company size, profitability, leverage, and industry type on social responsibility disclosure. This study uses secondary data in the form of annual reports of manufacturing companies in 2022 listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sample used was 137 annual reports obtained through the purposive sampling method. The analysis method used is multiple linear regression analysis using a significance level of 5% (0.05). Based on the results of the study it can be concluded that company size, profitability, and leverage have a significant effect on corporate social responsibility disclosure. While the type of industry has no significant effect on social responsibility disclosure.
