Company Characteristics and Corporate Social Responsibility Disclosures

  • Ni Nyoman Ayu Suryandari Accounting Department, Universitas Mahasaraswati Denpasar
  • Frischa Faradilla Arwinda Mongan Accounting Department, Kristen Indonesia Paulus-Makasar University


Corporate Social Responsibility is an idea that emphasizes corporate responsibility on the balance between attention to economic, social, and the environment (triple bottom lines). Corporate Social Responsibility is intended so that the business world can minimize the
negative impacts on social and environmental aspects that are caused during all its activities, and it is hoped that it can improve the company's image and public trust in the company. This study aims to examine the impact of profitability, type of industry, and company size on disclosure of corporate social responsibility. 100 manufacturing companies listed on the Indonesia Stock Exchange for 3 periods, namely 2017-2019 were sampled in this study. The used was purposive sampling method technique with data analysis techniques, namely multiple linear regression analysis. The results
showed that the increase in profitability and company size was able to
increase the disclosure of Corporate Social Responsibility, meanwhile, the type of industry does not affect the company in disclosing Corporate Social Responsibility. The increase in disclosure of corporate social responsibility indicates the better the company's attention to the environment so that it will improve the company's image in the eyes of the community.