Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI

Authors

  • Sparta Sparta STIE Indonesia Banking School
  • Desak Kadek Rheadanti STIE indoneisa Banking School

DOI:

https://doi.org/10.34209/equ.v22i1.903

Keywords:

Corporate Social Responsibility Disclosure, Media Exposure, Firm Size, Profitabilitiy, Leverage

Abstract

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.

Author Biographies

Sparta Sparta, STIE Indonesia Banking School

Pangkat JJA Lektor Kepala 520 , TMT sejak tahun 2013. Aaat ini menjadi Wakil ketua Indonesia Banking School sejak awal 2015 s./d sekarang

Desak Kadek Rheadanti, STIE indoneisa Banking School

alumni Indonesia banking School

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Published

2019-07-05

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Articles