CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Indonesian Journal of Sustainability Accounting and Management

Tika Alvionita¹  Rina Asmeri¹  Ardi Gunardi² 

[1] Universitas Ekasakti, Department of Accounting, Padang, Indonesia;[Scopus ID: 57191667735] Universitas Pasundan, Department of Management, Bandung, Indonesia

关键词: corporate social responsibility disclosure;    profitability;    environmental performance;    Indonesia.;   

DOI  :  10.28992/ijsam.v1i1.23

学科分类：地球科学(综合)

来源: Universitas Pasundan

【 摘 要 】

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

【 授权许可】

CC BY