Wiwiek Dianawati (2016) Pengaruh Karakteristik Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR). EKUITAS (Jurnal Ekonomi dan Keuangan), 20 (2). pp. 226-241. ISSN 2548-298X, eISSN 2548-5024

	Text (Artikel) Wiwiek Dianawati_Karil 07.pdf Download (217kB)
	Text (Peer Review) Wiwiek Dianawati_Peer Review007.pdf Download (1MB)

Abstract

The involvement of companies in CSR could be due to two different motivations. Some companies believe that if the companies have CSR hence companies will gain competitive advantages that distinguish companies with the rivals allowing the companies achieve a better economic result (Resource-based Theory ). Other companies get involved in the CSR and the disclosure of it to meet the expectations of stakeholders, so that CSR is a legitimation tool which can be used by the companies to show servility towards such expectation (Legitimacy Theory). This research aims to find empirical evidence about the influence of international experience, customers proximity as well as its environmental certification towards the CSR disclosure using the theory of Legitimacy approach. By using the population target of publicly-listed manufacturing companies at Indonesia Stock Exchange making the report of CSR in 2011 and 2012, samples obtained are 168 firm years. By using Multiple Regression, the result obtained that there is no significant influence between international experience, customers proximity and environmental certification towards the disclosure of CSR. It is expected that this study will encourage the government to provide complete direction in making CSR reports referring to universally accepted GRI.

Actions (login required)

View Item