IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v11y2022i5p324-334.html
   My bibliography  Save this article

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

Author

Listed:
  • Tria Ulfa

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

  • Darwanis

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

  • Fazli Syam BZ

    (Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University)

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. Key Words:Company Size, Liquidity, Leverage, Profitability, Corporate Social Responsibility

Suggested Citation

  • Tria Ulfa & Darwanis & Fazli Syam BZ, 2022. "Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 324-334, July.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:5:p:324-334
    DOI: 10.20525/ijrbs.v11i5.1831
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1831/1350
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v11i5.1831
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v11i5.1831?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    2. Ida Bagus Anom Purbawangsa & Solimun Solimun & Adji Achmad Reinaldo Fernandes & Sri Mangesti Rahayu, 2019. "Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016)," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(7), pages 983-999, August.
    3. António Dias & Lúcia Lima Rodrigues & Russell Craig & Maria Elisabete Neves, 2018. "Corporate social responsibility disclosure in small and medium-sized entities and large companies," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(2), pages 137-154, November.
    4. Muhammad Ahsan Syed & Safdar Ali Butt, 2017. "Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(4), pages 780-797, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dita Ayu Lestari & Noegrahini Lastiningsih & Shinta Widyastuti, 2021. "Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange," Information Management and Business Review, AMH International, vol. 13(2), pages 1-6.
    2. Suraiyah Akbar & Craig Deegan, 2021. "Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3565-3600, June.
    3. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
    4. Isabel-María García-Sánchez & Luis Rodríguez-Domínguez & Isabel Gallego-Álvarez, 2013. "CEO qualities and codes of ethics," European Journal of Law and Economics, Springer, vol. 35(2), pages 295-312, April.
    5. Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2018. "Board Diversity and Corporate Social Disclosure: Evidence from Vietnam," Journal of Business Ethics, Springer, vol. 151(3), pages 833-852, September.
    6. Lee, Gilsoo & Cho, Sam Yul & Arthurs, Jonathan & Lee, Eun Kyung, 2020. "Celebrity CEO, identity threat, and impression management: Impact of celebrity status on corporate social responsibility," Journal of Business Research, Elsevier, vol. 111(C), pages 69-84.
    7. Engy Mohsen El Hawary & Iman Mamdouh Arafa, 2018. "Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt," Accounting and Finance Research, Sciedu Press, vol. 7(4), pages 200-200, November.
    8. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
    9. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
    10. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    11. Waris Ali & Zeeshan Mahmood & Jeffrey Wilson & Hina Ismail, 2024. "The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1802-1817, May.
    12. Mônica Cavalcanti Sá de Abreu & Romulo Alves Soares & Victor Daniel‐Vasconcelos & Vicente Lima Crisóstomo, 2023. "Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1161-1176, May.
    13. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
    14. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
    15. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    16. Mohammad A. A. Zaid & Sara T. F. Abuhijleh & María Consuelo Pucheta‐Martínez, 2020. "Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1344-1360, May.
    17. Md. Abdul Kaium Masud & Mohammad Nurunnabi & Seong Mi Bae, 2018. "The effects of corporate governance on environmental sustainability reporting: empirical evidence from South Asian countries," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-26, December.
    18. Melinda Cahyaning Ratri & Iman Harymawan & Khairul Anuar Kamarudin, 2021. "Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure," Sustainability, MDPI, vol. 13(10), pages 1-22, May.
    19. Garstecki Dawid & Kowalczyk Magdalena & Kwiecińska Karolina, 2019. "CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis," Sustainability, MDPI, vol. 11(4), pages 1-19, February.
    20. Hasinat Raquiba & Zuaini Ishak, 2020. "Sustainability Reporting Practices in the Energy Sector of Bangladesh," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 508-516.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:11:y:2022:i:5:p:324-334. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.