Int. J. of Monetary Economics and Finance   »   2016 Vol.9, No.4

 

 

Title: The implication of firm-specific characteristics on disclosure: the case of Indonesia

 

Authors: Ardi Gunardi; Erie Febrian; Aldrin Herwany

 

Addresses:
Faculty of Economics, Universitas Pasundan, Jalan Tamansari 6-8 Bandung, 40116, Indonesia
Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipatiukur No. 35 Bandung, 40132, Indonesia
Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipatiukur No. 35 Bandung, 40132, Indonesia

 

Abstract: This research is aimed at empirically testing the effect of corporate-specific characteristics on corporate social responsibility (CSR) reporting. The sample has 61 listed companies, of which 32 of them received Indonesian sustainability reporting awards (ISRA) and 29 of them did not. This research uses secondary data such as annual report of public companies and sustainability report of companies, which received ISRA and which did not in 2008-2011. All companies are in the same industry. Logistic regression approach is used as the statistical method of this research. The result of this research shows that company size, profitability and public stock ownership significantly influence CSR reporting, whereas the variables of leverage and liquidity do not influence CSR reporting.

 

Keywords: corporate social responsibility; CSR reporting; Indonesia; sustainability reporting awards; logistic regression; firm-specific characteristics; disclosure; annual reports; firm size; profitability; public stock ownership; leverage; liquidity.

 

DOI: 10.1504/IJMEF.2016.080080

 

Int. J. of Monetary Economics and Finance, 2016 Vol.9, No.4, pp.379 - 387

 

Available online: 24 Oct 2016

 

 

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