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The implication of firm-specific characteristics on disclosure: the case of Indonesia

Author

Listed:
  • Ardi Gunardi
  • Erie Febrian
  • Aldrin Herwany

Abstract

This research is aimed at empirically testing the effect of corporate-specific characteristics on corporate social responsibility (CSR) reporting. The sample has 61 listed companies, of which 32 of them received Indonesian sustainability reporting awards (ISRA) and 29 of them did not. This research uses secondary data such as annual report of public companies and sustainability report of companies, which received ISRA and which did not in 2008-2011. All companies are in the same industry. Logistic regression approach is used as the statistical method of this research. The result of this research shows that company size, profitability and public stock ownership significantly influence CSR reporting, whereas the variables of leverage and liquidity do not influence CSR reporting.

Suggested Citation

  • Ardi Gunardi & Erie Febrian & Aldrin Herwany, 2016. "The implication of firm-specific characteristics on disclosure: the case of Indonesia," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 9(4), pages 379-387.
    • Handle: RePEc:ids:ijmefi:v:9:y:2016:i:4:p:379-387
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    Citations

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    Cited by:

    1. Atang Hermawan & Ardi Gunardi, 2019. "Motivation for disclosure of corporate social responsibility: evidence from banking industry in Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(3), pages 1297-1306, March.
    2. Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
    3. Andewi Rokhmawati & Ardi Gunardi & Matteo Rossi, 2017. "How Powerful is Your Customers Reaction to Carbon Performance? Linking Carbon and Firm Financial Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 7(6), pages 85-95.
    4. Tete Saepudin, 2018. "Development of Electricity Program, Electrification Ratio with Human Development Index in West Java Province, Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 8(1), pages 227-230.
    5. Hamzeh Al Amosh & Saleh F. A. Khatib & Khaled Hussainey, 2022. "The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies," JRFM, MDPI, vol. 15(9), pages 1-20, August.
    6. repec:eco:journ2:2017-04-23 is not listed on IDEAS
    7. Jamel Chouaibi, 2021. "Innovation and Financial Performance in Manufacturing Companies: an Empirical Study Tunisian," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1870-1890, December.

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