Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure

Hanifah, Apriliyah Nur (2024) Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 34 (12). pp. 3061-3078. ISSN https://issn.brin.go.id/terbit/detail/1352700000

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Abstract

Many companies often overlook their social responsibility, failing to recognize its crucial role in enhancing their reputation. In the current corporate landscape, companies are increasingly focusing on capital development while also addressing environmental concerns. Greater attention is being directed toward the surrounding environment, as it can significantly influence corporate operations and outcomes.This study aims to evaluate the relationship between foreign ownership, environmental performance, and firm size with the disclosure of Corporate Social Responsibility (CSR). The research targets manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. A total of 40 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression, employing SPSS as the analytical tool.The findings indicate that foreign ownership does not have a significant effect on CSR disclosure. Similarly, firm size is not significantly associated with CSR disclosure. However, environmental performance demonstrates a significant influence on the scope of CSR disclosure. These results suggest that companies should prioritize environmental performance as a key driver of CSR initiatives. This study underscores the importance of Corporate Social Responsibility as a means for businesses to positively engage with and influence their surrounding environment.

Item Type:	Article
Uncontrolled Keywords:	Foreign Ownership; Environmental Performance; Firm Size; Corporate Social Responsibility
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Apriliyah Nur Hanifah
Date Deposited:	04 Mar 2025 02:17
Last Modified:	04 Mar 2025 02:17
URI:	http://eprints.umg.ac.id/id/eprint/12618

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