The Effect of Environmental Performance, Profitability, Leverage, and Industry Type on CSR Disclosure of Consumer Goods Industry Companies
Abstract
This study looks at industrial enterprises that has a significant social and environmental effect. Because industrial enterprises offers products to customers, the concerning health, safety, and product security are critical in revealing to the public about the effect of environmental performance, profitability, leverage, and industry type towards the disclosure of corporate social responsibility in manufacturing enterprises in the consumer products industry sector. The population in this study was manufacturing businesses in the consumer products industry sector listed on the Indonesia Stock Exchange (BEI) and PROPER (Company Performance Rating Assessment Program in Environmental Management) for 2017-2021. The firms used as samples in this study were chosen using a purposive sampling approach based on a variety of criteria, and a total of eight companies were acquired. This study used content analysis in CSR disclosure using the Global Reporting Index (GRI) indicator. Multiple linear regression was used to analyze data in this study. The finding reveals that leverage and industry type have a strong positive effect towards the disclosure of corporate social responsibility.
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