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September 19, 2025Jurnal Inovasi EkonomiOpen Access

The impact of financial factors on the disclosure of corporate social responsibility

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Authors

RRReza Muhammad RizqiAPAliah Pratiwi

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Overview

Empirical analysis reveals profitability and leverage positively influence CSR disclosure in SOEs, suggesting theoretical implications for sustainability practices.

Key Points

  • Profitability, leverage, and market capitalization positively influence CSR disclosure in SOEs.
  • The favorable influence of these financial factors is substantiated through multiple linear regression analysis.
  • The sample includes 30 out of 77 state-owned enterprises publicly traded on the Indonesia Stock Exchange.
  • The findings support stakeholder and legitimacy theories in the context of corporate transparency.

Cite This Study

Rizqi et al. (2024) studied this question.

synapsesocial.com/papers/68d441ad713b0b5dfea80e5fhttps://doi.org/10.22219/jiko.v9i02.32134
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  2. 2PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-20242025
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