The Effect of Media Exposure, Company Sensitivity and Company Size on Discloure of Corporate Social Responsibility (Study of Manufacturing Companies on the IDX of Companies Engaged in the Food and Baverage Sector 2017-2021)
Pengaruh Media Exposure, Sensitivitas Perusahaan dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur di BEI Perusahaan yang Bergerak Dalam Bidang Food and Baverage Tahun 2017-2021)
DOI:
https://doi.org/10.21070/ups.3538Keywords:
Media Exposure, Company Sensitivity, Company Size, CSR DisclosureAbstract
This research aims to examine the influence of Media Exposure, Company Sensitivity and Company Size on Corporate Social Responsibility Disclosure. The data used in this research are from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange which operate in the food and beverage sector for the period 2017 to 2021. Companies that meet the criteria for research are 12 companies out of a total of 30 companies listed on the IDX . This research is quantitative in nature and was processed using SPSS software. Meanwhile, data analysis uses multiple linear regression analysis with test data quality and hypothesis testing and determining coefficients. The results of this research state that Media Exposure influences Corporate Social Responsibility Disclosures, Company Sensitivity influences Corporate Social Responsibility Disclosures and Company Size influences Corporate Social Responsibility Disclosures.
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