5th European International Conference on Industrial Engineering and Operations Management

Determinant Factors of Corporate Social Responsibility Disclosure

Majidah Majidah & Fatimah Ilhami Galih Pangestu
Publisher: IEOM Society International
0 Paper Citations
Track: Sustainability and Green Systems

A company has economic and social responsibility to maintain its business continuity. This study aims to determine the effect of profitability, risk minimization, political visibility, and slack resources on corporate social
responsibility (CSR) disclosure. The population involved were companies in industrial sector listed on the Indonesia Stock Exchange for the 2018-2020 period. 114 samples from 38 companies were obtained based on sampling
criteria. The study data were analyzed using descriptive statistics and panel data regression. The study results showed that slack resources had a positive effect on CSR disclosure, since slack resources are company resources
that are utilized and can adapt to current economic conditions, especially to perform corporate social responsibility. Meanwhile, profitability, risk minimization and political visibility had no effect on CSR. The limitation of this study was regarding the simultaneous effect that was only 7.11 %. Therefore, it is recommended to further researchers to observe other variables considered to affect CSR disclosure. The novelty proposed in this study was the effect of slack resources on CSR disclosure among industrial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period

Published in: 5th European International Conference on Industrial Engineering and Operations Management, Rome, Italy

Publisher: IEOM Society International
Date of Conference: July 26-28, 2022

ISBN: 978-1-7923-9161-3
ISSN/E-ISSN: 2169-8767