PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CSR
This study aims to prove how the company size, industry type, and company age influence on the disclosure of Corporate Social Responsibility (CSR) of non-financial companies in Indonesia. Data in this study was obtained from financial statements and sustainability reports in the period 2016-2019. CS...
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2021-02-05.
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| 500 | |a http://repository.upnvj.ac.id/9791/15/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to prove how the company size, industry type, and company age influence on the disclosure of Corporate Social Responsibility (CSR) of non-financial companies in Indonesia. Data in this study was obtained from financial statements and sustainability reports in the period 2016-2019. CSR disclosure levels are calculated based on GRI-G4 and GRI Standards. The analysis method used is multiple linear regressions. The study samples determined by purposive sampling were obtained by 41 companies. The regression test process is carried out with IBM SPSS 26 with the result of variable company size and company age having a significant influence on CSR disclosure. While industry type variables do not have a significant influence on CSR disclosure. | ||
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