Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Vol 2 No 1 (2018): Juni

Determinants of Corporate Social Responsibility in Listed Companies


Gunawan, Martin



Article Info

Publish Date
30 Jun 2018

Abstract

The obligation of corporate social responsibility disclosure is growing up from Indonesian ordinance UU No. 40 Year 2007 as required for listed companies for philantrophy and as part of legitimacy act. Based on the requirements, this research conducted to determines empirically the hypothesis of factors that affect disclosure for companies listed in Stock Exchange in 2014 and 2015 using framework GRI G4 as disclosure measurement. The quantitative findings, using regression analysis test and data compliance in model classic assumption test for 22 listed company member of sustainability reporting, showed current ratio, debt to equity, size, institutional ownership and age have significant effects.


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Journal Info

Abbrev

al-urban

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is an national journal published by Faculty of Economics and Business University of Muhammadiyah Prof. DR. HAMKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic ...