The implication of firm-specific characteristics on disclosure: the case of Indonesia

Gunardi, Ardi; Febrian, Erie; Herwany, Aldrin

doi:10.1504/ijmef.2016.080080

Cited by 32 publications

(42 citation statements)

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“…Henderson et al (2008) defined 3 main reasons of company to disclose the social performance voluntarily: 1) internal decision making; 2) product differentiation; and 3) enlightened self-interest. There is also concern that the CSR reporting in Indonesia affected by several factors (Gunardi et al 2016).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

Martín

Yadiati

Pratama

2018

IJSAM

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The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.

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Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

Martín

Yadiati

Pratama

2018

IJSAM

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“…The numbers of research on CSR is growing rapidly, align with the number of cases that occur as an effect from the company does not have a positive impact on the surrounding environment. Recently, the problem caused by exploitation of natural resources and environmental pollution has experienced an increase in Indonesia (Gunardi et al, 2016;Rokhmawati & Gunardi, 2017).…”

Section: Introductionmentioning

confidence: 99%

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

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Abstract:Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

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“…Consumer awareness concerning the quality of the environment and the preservation of natural resources on living conditions will ensure the balance and sustainability of nature and its environment. Recently, the problem caused by exploitation of natural resources and environment has experienced an increase in Indonesia (Gunardi et al, 2016;Rokhmawati & Gunardi, 2017). Wu & Chen (2014) defines green marketing as all activities designed by the company in order to meet human needs by reducing adverse impacts on the environment.…”

Section: Introductionmentioning

confidence: 99%

Green Purchasing Behavior Analysis of Government Policy About Paid Plastic Bags

Khoiruman

Haryanto

2017

ijsam

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This research will be conducted to know: 1) The influence of green perceived value to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta.2) The influence of green perceived risk to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta.3) The effect of green trust on green purchase behavior of consumers to use plastic bags after the policy of using plastic bag paid at modern retail store in Surakarta. The study was conducted in modern retail stores (Alfamart, Indomart and Superindo) in Surakarta using 200 respondents who shop at the modern retail store. A model that can be used to measure green purchasing behavior in the use of paid plastic bags using four interrelated variables: green perceived value, green perceived risk, green trust and green purchasing. Data analysis using Structural Equation Model (SEM). The result of analysis and discussion showed that green perceived value have positive and significant effect to green trust, green trust has positive effect on green purchasing, but green perceived risk has no significant effect to green trust.

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The implication of firm-specific characteristics on disclosure: the case of Indonesia

Cited by 32 publications

References 0 publications

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Green Purchasing Behavior Analysis of Government Policy About Paid Plastic Bags

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