Track: Sustainability and Green Systems

Abstract

Corporate Social Responsibility is the company's commitment to contributing to the community and the surrounding environment. The company maintains long-term sustainability by minimizing the negative impact of its operational activities. This study examines the effect of institutional ownership, liquidity, and risk minimization on corporate social responsibility disclosure. This study uses a sample of 73 companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the 2018-2020 period. The analysis used in this study is descriptive analysis and panel data regression which is processed using the Eviews application. The hypothesis testing results indicate that liquidity positively affects corporate social responsibility disclosure. High liquidity suggests the company's ability to fund its social responsibility activities and disclosures. However, institutional ownership and risk minimization are not corporate social responsibility disclosure determinants