Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

Abstract

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information of CEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research used manufacturing companies listed on the IDX in 2016–2018 as the subject. Using the purposive sampling method, 26 companies were selected as the research sample. Research findings showed that CEOP, PMED, and ROA have a statistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.