Kajian Literatur terhadap Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021

Abstract

Corporate social responsibility is a form of corporate responsibility towards the environment and the surrounding community. Investors now will not only see the company's performance from the financial side, but will also look at the non-financial side such as the social role of the company. So that it requires companies to be able to report their social responsibility in the company's annual report. Study Literature Review was made to examine what factors can affect corporate social responsibility disclosure in the mining sector listed on the Indonesia Stock Exchange for the 2017-2021 period. The objects used in this study are companies in the mining and manufacturing sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling was carried out using archival data collection techniques in the form of research results and research articles published through search results on Google Scholar and selected based on the keyword corporate social responsibility disclosure. The data analysis method uses a descriptive qualitative approach through literature review, namely by describing the results of research on factors that influence corporate social responsibility disclosure. The results of the literature review show that profitability, leverage, managerial ownership, audit committee, independent commissioner, company size, industry type, and environmental performance have a significant positive effect on corporate social responsibility disclosure. Suggestions for further researchers is to be able to include the strength of state institutions (regulation) in the regulation of CSR. Then you can add several other factors that can affect CSRD, including the age of the company, risk minimization, and gender diversity.