Pengaruh Profitabilitas, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR Pada Sektor Infrastruktur
-
Caroline Astri Oktariani
*
Universitas Widya Dharma, Pontianak,
Indonesia
- Nopiani Indah Universitas Widya Dharma, Pontianak, Indonesia (*) Corresponding Author
Abstract
This study focuses on Corporate Social Responsibility (CSR) disclosure in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study aims to examine the extent to which profitability, company growth, and firm size influence CSR disclosure practices. This research employs a quantitative approach with an associative design to empirically analyze the relationship among variables. From a total population of 70 companies, purposive sampling was used to obtain 26 companies with 130 observation units. Data analysis was conducted using panel data regression assisted by EViews 13. Simultaneously, the three independent variables showed a significant relationship with CSR disclosure. However, partially, profitability demonstrated a positive direction without statistical significance, while company growth and firm size had a positive and significant effect on CSR disclosure. The Adjusted R² value of 5.57% indicates that the model has limited ability to explain variations in CSR disclosure, suggesting that most variations are influenced by other external factors. Therefore, company growth and firm size appear to play a more dominant role in encouraging CSR transparency, whereas profitability is not considered a primary determinant. This study contributes to the CSR literature, particularly in the infrastructure sector, by providing more recent research coverage. Furthermore, this research is expected to offer theoretical contributions in enriching the literature on CSR disclosure, especially within infrastructure companies, and practical contributions for companies, investors, and regulators in understanding the factors influencing CSR disclosure to improve corporate transparency and accountability toward stakeholders.
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