THE IMPACT OF COMPANY CHARACTERISTICS AND FINANCIAL DISTRESS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE:
THE CASE OF BASIC MATERIALS AND CHEMICAL COMPANIES
Aisyah Vania
Primary Author
mixed material
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Banda Aceh
Fakultas Ekonomi
2024
ABSTRACT
This study investigates the impact of company characteristics, specifically size,
profitability, leverage, and financial distress, on corporate social responsibility
disclosure (CSRD) within the basic materials and chemicals companies. Employinga descriptive quantitative approach, the research encompasses 237 observations of
companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.
Utilising a census method, the study analyses the entire population; thus,
hypotheses are tested directly through the coefficients of each variable rather than
relying on significance tests. Data processing and analysis were conducted using
multiple regression techniques with the aid of IBM SPSS Statistics 25 software.
The findings reveal that company size, leverage, and financial distress positively
influence CSRD, while profitability exhibits a negative relationship with it. The
research provides valuable insights for policy development by highlighting how
company characteristics influence corporate social responsibility practices within
the basic materials and chemicals companies.
Keywords: CSR Disclosure, Company Characteristics, Company Size,Profitability, Leverage, Financial Distress
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ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala
129439
2024-09-02 11:09:36
2024-09-02 15:06:32
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