Companies Moderating the Size Company, Profitability and Good Corporate Governance in Corporate Disclosure Social Responsibility of Manufacturing Companies in IDX

EasyChair Preprint 10009

Abstract

This study aims to empirically examine the effect of Good Corporate Governance (GCG), company size, and profitability, on CSR disclosure, and to test the ability of companies in moderating the effect of Good Corporate Governance (GCG), company size, and profitability on CSR disclosure in the company. Secondary data in this study are annual financial reports from manufacturing companies listed on the Stock Exchange during the period 2013-2015. The population in this study were all manufacturing companies that went public and were listed on the Stock Exchange in the period 2013-2015, which amounted to 148 companies. The sample in this study was taken by purposive sampling method. The results of the study show that company size and GCG have no effect on CSR disclosure, while profitability has a significant positive effect on CSR disclosure. The results of this study also show that the form of the company is able to moderate the influence of company size on CSR disclosure. The form of the company is not able to moderate the influence of profitability and GCG on CSR disclosure.

Keyphrases: Company Form, Disclosure of CSR., GCG, Profitability, company size

@booklet{EasyChair:10009,
  author    = {Ari Utomo Saputra and Safria Syarifuddin and Yun Ermala Dewi and Artini Hanafi and Mediaty},
  title     = {Companies Moderating the Size Company, Profitability and Good Corporate Governance in Corporate Disclosure Social Responsibility of Manufacturing Companies in IDX},
  howpublished = {EasyChair Preprint 10009},
  year      = {EasyChair, 2023}}