Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia

Tria Ulfa; Darwanis; Fazli Syam BZ

doi:10.20525/ijrbs.v11i5.1831

Authors

Tria Ulfa Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University
Darwanis Faculty of Economics and Business, Syiah Kuala University https://orcid.org/0000-0001-7334-2632
Fazli Syam BZ Faculty of Economics and Business, Syiah Kuala University

DOI:

https://doi.org/10.20525/ijrbs.v11i5.1831

Keywords:

Company Size, Liquidity, Leverage, Profitability, Corporate Social Responsibility

Abstract

Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure.

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