Email this article Influence of family ownership, firm size and export-oriented industries towards corporate social responsibility disclosure
Abstract
This study aims to determine the effect of family ownership, firm size and export-oriented industries on corporate social responsibility disclosure (CSRD) in annual reports. The samples taken are 18 agricultural sector companies in Indonesia Stock Exchange in 2013 until 2016 period. Samples are chosen by using purposive sampling method. The analysis technique used in this research is regression analysis of panel data processed with Eviews 8. This study used independent variable like: Family Ownership, Firm Size, and Export-Oriented Industry; and so the dependent variable used is corporate social responsibility disclosure. The results showed that partially firm size had a significant positive effect on corporate social responsibility disclosure, while the family ownership and export-oriented industries did not show significant influence on corporate social responsibility disclosure.
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References
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DOI: https://doi.org/10.29264/jimm.v4i1.3626
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