Author:
Elvandari Rully Novira,Supriyadi
Abstract
This study aims to determine the influence of company characteristics on corporate social responsibility disclosure by using financial performance as an intervening variable. This study used a quantitative approach. The secondary data were used as a data collection technique. The researchers used purposive sampling and a total of 126 data were collected as samples. This research was conducted on mining sector companies listed on the IDX in the period of 2019 to 2021. The results show that sales growth has a positive effect on financial performance, but the size of the company has a negative effect on financial performance. Financial performance has a positive effect on corporate social responsibility disclosure. Related to intervening variables, company growth positively affected corporate social responsibility disclosure through financial performance. However, the size of the company negatively affects the disclosure of corporate social responsibility through financial performance.
Publisher
Universitas Sebelas Maret
Reference29 articles.
1. Akinyi, R. T., & Oima, D. O. (2019). Effect of firm size on financial performance of sugar firms in Western Kenya. International Journal of Education and Research, 7(9), 211–218. https://www.ijern.com/journal/2019/September-2019/17.pdf
2. Angela, P., & Handoyo, S. (2021). The determinants of environmental disclosure quality: Empirical evidence from Indonesia. Journal of Accounting Auditing and Business, 4(1), 41-53. https://doi.org/10.24198/jaab.v4i1.31489
3. Barus, A. C., & Leliani. (2013). Analisis faktor-faktor yang mempengaruhi profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 3(2), 111–121. https://doi.org/https://doi.org/10.55601/jwem.v3i2.207
4. Erawati, T., & Wahyuni, F. (2019). Pengaruh corporate governance, ukuran perusahaan, dan leverage terhadap kinerja keuangan perusahaan di Bursa Efek Indonesia. Jurnal Akuntansi Pajak Dewantara, 1(2), 129–137. https://doi.org/10.24964/japd.v1i1.895
5. Dang,C., Li, F. Z., & Yang, C. (2018). Measuring firm size in empirical corporate finance. Journal of Banking & Finance, 86, 159-176. https://doi.org/10.1016/j.jbankfin.2017.09.006