Disclosure of Corporate Social Responsibility: Factors that Influence on Manufacturing Companies

Abstract

This study aims to examine the effect of proportion of independent commissioners, sustainability committee, gender diversity, and media exposure both jointly and separately on the disclosure of corporate social responsibility. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for 3 (three) years of observation from 2019-2021. Sampling used a purposive sampling method with a logistic regression model to analyze the data. The results of this study indicate that (1) the proportion of independent commissioners, sustainability committees, gender diversity, media exposure, company size, and profitability jointly have an influence on the disclosure of corporate social responsibility, (2) the proportion of independent commissioners , sustainability committee, and company size have a significant effect on disclosure of corporate social responsibility, and (3) gender diversity, media exposure, and profitability have no significant effect on disclosure of corporate social responsibility.