FACTORS AFFECTING CSR DISCLOSURE IN CONSUMER GOODS INDUSTRY ISSUERS

Authors

  • Helis Safitri Purwanti Ningsih University Riau
  • Amanda Agnes Silviani Universitas Riau
  • Chaira Astami Putri Br Butar-Butar Universitas Riau
  • Candra Dinata Universitas Riau
  • Fikri Abdul Azis Universitas Riau
  • Shadiqin Nawara Universitas Riau

Keywords:

CSR Disclosure, Government Shareholding, Foreign Shareholding, Company size

Abstract

The company definitely wants to build a good image for the surrounding environment by giving it responsibility or what is called CSR. This study aims to determine the Effect of Government Share Ownership, Foreign Share Ownership, and Company Size on CSR disclosure in Consumer Goods Industry Issuers Listed on the Indonesia Stock Exchange in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples are 66 companies listed in the consumer goods industry that are listed on the IDX in 2019-2021. Data analysis using multiple linear regression analysis method with the SPSS 26 analysis application. The results of this study indicate that government share ownership has no effect on CSR disclosure, this is indicated by a significance value of 0.228, meaning that the significance value of 0.228 is greater than 0.05. Foreign share ownership has no effect on CSR disclosure, this is indicated by a significance value of 0.571, meaning that the significance value of 0.571 is greater than 0.05. Firm size has no effect on CSR disclosure, this is indicated by a significance value of 0.071, meaning that the significance value of 0.071 is greater than 0.05.

Downloads

Published

2024-01-01

How to Cite

Ningsih, H. S. P., Silviani, A. A., Br Butar-Butar, C. A. P., Dinata, C., Azis, F. A., & Nawara, S. (2024). FACTORS AFFECTING CSR DISCLOSURE IN CONSUMER GOODS INDUSTRY ISSUERS. Riau International Conference on Economics, Business and Accounting, 1(2, July, Realesed on Januari), 688–698. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/117

Issue

Vol. 1 No. 2, July, Realesed on Januari (2024): The 1 st Proceeding Riau International Conference on Economic Business and Accounting (RICEBA)

Section

Articles