Retnoningrum Hidayah, Indah Fajarini Sri Wahyuningrum, Evi Nofriyanti, Kiswanto, Imang Dapit Pamungkas
This study aims to examine factors that influence corporate social responsibility (CSR) disclosure with the indicators of the board of commissioners (BoC), leverage, environmental certification, and tax aggressiveness. The population is property and real estate companies listed on Indonesia Stock Exchange from 2014-2018. The sample selection uses a purposive sampling method. Hypothesis testing uses panel data regression with Eviews9. The results indicate that board of commissioners, and environmental certification has a significant positive effect on CSR disclosure. Then, leverage has a significant negative effect on CSR disclosure. Meanwhile, tax aggressiveness has not been proven to affect CSR disclosure. This study expands the previous literature by examining the determinant factors of corporate social responsibility (CSR) disclosure with the indicators of the board of commissioners (BoC), leverage, environmental certification, and tax aggressiveness. The result of this study can enhance companies toutilise CSR disclosure for improving company's value. © 2020 Primrose Hall Publishing Group.
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia; Faculty of Business and Economics, Universitas Dian Nuswantoro, Semarang, Indonesia
