THE INFLUENCE OF CORPORATE CHARACTERISTICS ON SOCIAL RESPONSIBILITY DISCLOSURE

Authors

  • Chrystina Lawer Universitas Riau

Abstract

The purpose of this study is to provide an overview of social responsibility disclosure practices carried out by property and real estate companies in Indonesia and determine the influence of company characteristics (size, leverage, profitability and age) on social responsibility disclosure. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (according to ICMD 2007). In the ICMD, it is known that the number of property and real estate companies listed is 33 companies. From the results of simultaneous testing, it shows that the variables size, leverage, profitability and age have a significant influence on social responsibility disclosure by 93.5%, while the remaining 6.5% is influenced by other factors.

 

 

 

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Published

2024-01-31

How to Cite

Lawer, C. (2024). THE INFLUENCE OF CORPORATE CHARACTERISTICS ON SOCIAL RESPONSIBILITY DISCLOSURE. Riau International Conference on Economics, Business and Accounting, 1(2, July, Realesed on Januari), 402–411. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/19

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