The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure

DOI

10.2991/aer.k.210121.036How to use a DOI?

Keywords

CSR Disclosure, Media Exposure, Managerial Ownership, ISR Award

Abstract

This paper aimed to study whether media exposure, classified as positive media exposure and negative media exposure, managerial ownership, and the Indonesia Sustainability Reporting Award influenced the disclosure of Corporate Social Responsibility (CSR). This study’s subjects were companies listed on the Indonesian Stock Exchange that published sustainability reports. The study involved 23 samples of companies observed for over two years (2017-2018), so we had 46 samples in total; these samples were chosen through purposive sampling. This study employed multiple regression analyses to examine the influence of those variables on CSR disclosure. Based on the analysis results, positive media exposure and ISR Award positively influenced CSR disclosure. In contrast, managerial ownership and negative media exposure had no significant effect on CSR disclosure.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rifa Alfariz
AU  - Harjanti Widiastuti
PY  - 2021
DA  - 2021/01/21
TI  - The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 259
EP  - 266
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.036
DO  - 10.2991/aer.k.210121.036
ID  - Alfariz2021
ER  -