Home > Economics > Accounting > Volume-5 > Issue-3 > Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance

Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance

Call for Papers

Volume-6 | Issue-4

Last date : 26-Jun-2022

Best International Journal
Open Access | Peer Reviewed | Best International Journal | Indexing & IF | 24*7 Support | Dedicated Qualified Team | Rapid Publication Process | International Editor, Reviewer Board | Attractive User Interface with Easy Navigation

Journal Type : Open Access

Processing Charges : 700/- INR Only OR 25 USD (for foreign users)

First Update : Within 7 Days after submittion

Submit Paper Online

For Author

Research Area



Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance


Imam Mas’ud | Moch. Shulthoni | Aisa Tri Agustini



Imam Mas’ud | Moch. Shulthoni | Aisa Tri Agustini "Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3, April 2021, pp.302-306, URL: https://www.ijtsrd.com/papers/ijtsrd38730.pdf

This study examined the effect of firm performance, risk, and foreign ownership on Indonesian public manufacturing companies’ CSR disclosure and market performance. A quantitative method, the multiple linear regression two stage, was used to analyze four hypotheses. The sample was 221 firm years in the 2015-2019 period. The results showed that the financial performance and financial risk variables affected the scope of corporate social responsibility disclosure. Foreign ownership structure has no significant effect on disclosure of corporate social responsibility. The size of corporate social responsibility disclosure influenced the market performance. The research implication is that management can use CSR as a market value leverage. To be able to expand disclosure, the company must have a good performance. An increase in corporate debt increases the risk faced by the company. Management can use CSR for reduce the impact of the increasing financial risk.

corporate social responsibility, firm performance, financial risk, market performance, foreign ownership


IJTSRD38730
Volume-5 | Issue-3, April 2021
302-306
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

Thomson Reuters
Google Scholer
Academia.edu

ResearchBib
Scribd.com
archive

PdfSR
issuu
Slideshare

WorldJournalAlerts
Twitter
Linkedin