Impact of Selected Factors Towards Corporate Social Responsibility (Csr) Disclosure: Evidence From Indonesia

Gaol, Fiorentina Anabell Lumban; Harjanto, Karina

doi:10.17512/pjms.2019.20.1.16

Cited by 7 publications

(7 citation statements)

References 16 publications

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“…Signaling theory and Institutional theory were used about 20 times each. Signaling theory argues that businesses with high rates of VD aim to reduce information asymmetries and signal the efficiency and actual level of the corporate by supplying more data to entities lacking information and implies that well-performing corporations also use additional details as a signaling mechanism on the markets (Arena et al , 2020; Gaol and Harjanto, 2019). The theoretical framework has been stated to become an effective guide for identifying and interpreting the discrepancies among various local economies as to how external influences affect corporation VD (Bollas-Araya et al , 2019).…”

Section: Resultsmentioning

confidence: 99%

Drivers of corporate voluntary disclosure: a systematic review

Zamil

Ramakrishnan

Jamal

et al. 2021

JFRA

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Purpose The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices. Design/methodology/approach Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research. Findings The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored. Originality/value Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

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Section: Resultsmentioning

confidence: 99%

Drivers of corporate voluntary disclosure: a systematic review

Zamil

Ramakrishnan

Jamal

et al. 2021

JFRA

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“…Although most companies have much interest in CSR matter, they may not own sufficient human resources and capital for a better performance [48]. Investors in nature pursue profits, and it is increasingly important for managers to understand the CSR-CFP relationship [49]. The body of evidence accumulated about the nature of the CSR-CFP relationship is equivocal.…”

Section: The Csr-cfp Relationshipmentioning

confidence: 99%

Moderating Effects of Internationalization between Corporate Social Responsibility and Financial Performance: The Case of Construction Firms

Sang

Zhang

et al. 2022

Buildings

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The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been crucial in academia and business circles. Numerous construction firms have continued to internationalize construction business over time despite the influence of the COVID-19. The internationalization of construction business makes the CSR–CFP relationship more complicated than usual. Construction firms’ CSR fulfillment serves to engage in reliable relationships with stakeholders and consequently improve CFP. It can bring both benefits and costs to the firm, which suggests that the CSR–CFP relationship is non-linear. This study examines the impacts of CSR on the financial performance of construction firms. We took Chinese-listed construction companies as an example, and an inverted U-shaped curve relationship between CSR and CFP was eventually revealed. Further, the significant moderating role of the degree of corporate internationalization (DOI) in the CSR–CFP relationship is disclosed. The results show that matching a high DOI-high CSR and a low DOI-low CSR is more conducive to CFP promotion. Thus, this research makes contributions to the academic perception of the impacts of CSR and DOI on CFP and provides insights for CSR fulfillment in the international arena.

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“…It is also in line with Houston & Brigham (2014), who stated that the signal provided by the company in the form of information describes how management views prospects so that external parties can assess the good or bad information quality. This signaling occurs due to asymmetric information between management and stakeholders, which can be reduced by disclosing annual reports as public information (Gaol & Harjanto, 2019). Fitriyani & Mutmainah (2012) stated that additional information regarding corporate social responsibility activities signals stakeholders about the company's concern for the surrounding environment.…”

Section: Literaturementioning

confidence: 99%

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia

Ihsani¹,

Firmansyah

Estutik³

2021

Journal of Accounting and Business Dynamics

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This study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.

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Impact of Selected Factors Towards Corporate Social Responsibility (Csr) Disclosure: Evidence From Indonesia

Cited by 7 publications

References 16 publications

Drivers of corporate voluntary disclosure: a systematic review

Drivers of corporate voluntary disclosure: a systematic review

Moderating Effects of Internationalization between Corporate Social Responsibility and Financial Performance: The Case of Construction Firms

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia

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