Determinants of Corporate Social Responsibility Disclosure: the case of baking sector in Vietnam

This study aims to investigate the factors that influence corporate social responsibility disclosure (CSRD) in the banking sector in an emerging country. The quantitative model is estimated for a sample of banks in Vietnam for the period from 2013 to 2019. To explain the determinants of CSRD in banking, regression analysis using panel data was employed while taking bank size, bank age, financial performance, state ownership, and regulation as independent variables, and CSRD as a dependent variable. The results revealed that bank size, bank age, and regulation have positive impacts on CSRD, whereas state ownership has a negative impact, and financial performance was found to be insignificant. This study enriches the knowledge of CSRD, and it contributes empirical evidence of the impact of bank characteristics on CSRD. Particularly, empirical evidence suggests that regulation is an effective instrument for promoting the CSRD of banks in Vietnam. Therefore, the study identified the need for government regulation to increase disclosure because voluntary disclosure does not seem to be sufficient to achieve the desired results.

Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange

This study aims to examine the relationship between consumer proximity, environmental performance, profitability, and media exposure on corporate social responsibility disclosure. This study used data from companies listed in Indonesia Stock Exchange (IDX) 2017-2019. A purposive sampling method was used in this study with 60 samples on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple linear regression with SPSS. The results show that consumer proximity has a positive effect on corporate social responsibility disclosure. Meanwhile, environmental performance, profitability, media exposure does not affect corporate social responsibility disclosure. The implication of this study is for the companies to increase social responsibility to the stakeholders and community due to the positive reciprocal relationship.