THE INFLUENCE OF PROFITABILITY, FIRM SIZE, MANAGERIAL OWNERSHIP, AND EARNINGS MANAGEMENT ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
DOI:
https://doi.org/10.5281/zenodo.21756115Keywords:
Corporate Social Responsibility Disclosure, Earnings Management, Firm Size, Managerial Ownership, ProfitabilityAbstract
Inconsistent empirical findings on CSR disclosure determinants in high-impact sectors motivated the present investigation. Grounded in stakeholder and agency theories, the present research examines how profitability, firm size, managerial ownership, and earnings management shape CSR reporting behavior in the transportation and logistics industry, a sector characterized by substantial environmental exposure yet persistently low disclosure rates. The sample comprises 42 observations from 14 firms registered on the Indonesian Stock Exchange throughout 2022 until 2024, chosen by means of purposive sampling, with hypotheses examined through multiple linear regression analysis. The results indicate that profitability has no effect on CSR disclosure, firm size and managerial ownership have a positive effect on CSR disclosure, and earnings management has a negative effect on CSR disclosure. These findings reinforce the empirical relevance of stakeholder theory and agency theory, and may serve as a consideration for companies, investors, and regulators in enhancing transparency and sustainable business practices.
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