The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure
The Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required. This study aims to determine the factors that affect the level Corporate Social Responsibility Disclosure (CSRD)...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Islam Indonesia
2020-07-01
|
Series: | Jurnal Siasat Bisnis |
Subjects: | |
Online Access: | https://journal.uii.ac.id/JSB/article/view/15976 |
id |
doaj-359d5344a24a456f8ef88a5fb8c1ca64 |
---|---|
record_format |
Article |
spelling |
doaj-359d5344a24a456f8ef88a5fb8c1ca642020-11-25T03:25:52ZengUniversitas Islam IndonesiaJurnal Siasat Bisnis0853-76662528-70012020-07-012421381479794The effect of internationalization, industrial type, and company size on corporate social responsibility disclosureFrista Frista0Kenny Fernando1Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta, IndonesiaDepartment of Accounting, Faculty of Social, Podomoro University, Jakarta, IndonesiaThe Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required. This study aims to determine the factors that affect the level Corporate Social Responsibility Disclosure (CSRD) by examining the effect of internationalization, industry type, and company size. The samples used are manufacturing companies listed on the BEI during 2013-2015. Data obtained from the company's annual reports. This research uses a quantitative approach with multiple linear regression analysis. On the other side, the researchers also use internalization instead of foreign ownership which existing researches mostly use. In addition, it distinguishably uses NVIVO Software in measuring CSRD instead of scoring to decrease subjectivity. This study shows that the size of firm has a positive effect on the CSRD. There is no evidence of internationalization and industry type effect on the level of CSRD in Indonesia.https://journal.uii.ac.id/JSB/article/view/15976csrdisclosureinternationalization |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Frista Frista Kenny Fernando |
spellingShingle |
Frista Frista Kenny Fernando The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure Jurnal Siasat Bisnis csr disclosure internationalization |
author_facet |
Frista Frista Kenny Fernando |
author_sort |
Frista Frista |
title |
The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
title_short |
The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
title_full |
The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
title_fullStr |
The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
title_full_unstemmed |
The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
title_sort |
effect of internationalization, industrial type, and company size on corporate social responsibility disclosure |
publisher |
Universitas Islam Indonesia |
series |
Jurnal Siasat Bisnis |
issn |
0853-7666 2528-7001 |
publishDate |
2020-07-01 |
description |
The Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required. This study aims to determine the factors that affect the level Corporate Social Responsibility Disclosure (CSRD) by examining the effect of internationalization, industry type, and company size. The samples used are manufacturing companies listed on the BEI during 2013-2015. Data obtained from the company's annual reports. This research uses a quantitative approach with multiple linear regression analysis. On the other side, the researchers also use internalization instead of foreign ownership which existing researches mostly use. In addition, it distinguishably uses NVIVO Software in measuring CSRD instead of scoring to decrease subjectivity. This study shows that the size of firm has a positive effect on the CSRD. There is no evidence of internationalization and industry type effect on the level of CSRD in Indonesia. |
topic |
csr disclosure internationalization |
url |
https://journal.uii.ac.id/JSB/article/view/15976 |
work_keys_str_mv |
AT fristafrista theeffectofinternationalizationindustrialtypeandcompanysizeoncorporatesocialresponsibilitydisclosure AT kennyfernando theeffectofinternationalizationindustrialtypeandcompanysizeoncorporatesocialresponsibilitydisclosure AT fristafrista effectofinternationalizationindustrialtypeandcompanysizeoncorporatesocialresponsibilitydisclosure AT kennyfernando effectofinternationalizationindustrialtypeandcompanysizeoncorporatesocialresponsibilitydisclosure |
_version_ |
1724595196034809856 |