The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners' Size on Corporate Social Responsibility Disclosure (Empirical Study on Manufacturing Companies Registered at Indonesia Stock Exchange)

Abstract

This research aims to examine and find empirical evidence about the effect of green accounting application, company size, profitability, media disclosure, and the board of commissioner’s size on Corporate Social Responsibility Disclosure. This research uses 440 samples from 88 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. This research is quantitative research using an associative research method with causal relationships. The analytical tool used in this research uses SPSS version 22 in the form of descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, f test and t test. The results showed that green accounting had no effect on Corporate Social Responsibility Disclosure. Meanwhile, company size, profitability, media disclosure, and the size of the board of commissioners have a positive and significant influence on Corporate Social Responsibility Disclosure.