The implication of firm-specific characteristics on disclosure: the case of Indonesia
by Ardi Gunardi; Erie Febrian; Aldrin Herwany
International Journal of Monetary Economics and Finance (IJMEF), Vol. 9, No. 4, 2016

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.

Online publication date: Mon, 24-Oct-2016

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