ARTICLE
TITLE

SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

SUMMARY

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

 Articles related

Chyntia Susanto, Mulyani Mulyani    

This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in com... see more


Ferry Irawan    

One of Indonesia's tax problems is tax aggressiveness done by its taxpayers. This study aims to analyze the effect of political connections, Corporate Social Responsibility (CSR) dimension and board diversity affect corporate tax aggressiveness. The data... see more


Ayu Aryista Dewi, Dodik Ariyanto    

Firm value is one indicator in investing. The study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value by using firm age, board of directors odd-even effect and company size as moderating variables for companies listed on t... see more


Hery Supriyadi,Nunung Ghoniyah                           DOI : 10.26623/jreb.v15i3.5450 | Abstract views: 132 times    

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Triple Bottom Line CSR (Corporate Social Responsibility) terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui pengaruh profitabilitas sebagai variabel moderasi pada hubunga... see more


Anisa Dewi Puspita, Tina Kartini    

The purpose of this study is to determine whether there is an effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study ... see more