The Influence of Corporate Social Responbility And Good Corporate Governance Mechanism on The Environmental Disclosure of Food And Beverage Industry Sector Companies Listed on The Indonesia Stock Exchange In 2019-2021

Annisa Nurma Utami, Hendra Setiawan

Abstract


Environmental Disclosure is a clear evidence of a corporate social responsibility. Which has the aim of providing information on environmental disclosures made by the company to provide the company's annual report. This study aims to determine the influence of corporate social responsibility, good corporate governance mechanisms on environmental disclosure partially or simultaneously. The research method is descriptive quantitative with a scale of corporate social responsibility, stakeholders, reporting, transparency, risk management and internal control, the accuracy of the company's annual report. Using secondary data on manufacturing companies in the food and beverage industry sub-sector for 2019-2021 with a total of 32 companies obtained from the annual report data on the Indonesia Stock Exchange. The data were processed using the SPSS version 25 test with data analysis techniques used were Descriptive Statistical Analysis, Classical Assumption Tests (Normality Test, Multilinearity Test, Heteroscedasticity Test, and Autocorrelation Test) and Hypothesis Test which includes Multiple Linear Analysis, Determination Coefficient Test, Test T and F test. Based on the statistical tests that have been carried out, the results obtained are that the variable influence of corporate social responsibility has a significant positive effect on environmental disclosure, the influence of stakeholders has a significant positive effect on environmental disclosure, the effect of reporting has a positive but not significant effect on environmental disclosure, the effect of disclosure does not have a significant effect on environmental disclosure, the effect of risk management and internal control does not have a significant effect on environmental disclosure, the influence of the accuracy of the company's annual report has a positive but not significant effect on environmental disclosure, the simultaneous influence of corporate social responsibility variables, stakeholders, reporting, disclosure, management risk and internal control, accuracy of annual reports on environmental disclosure for food and beverage industry sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021.


Keywords


Corporate Social Responsibility, Stakeholder, Reporting, Disclosure, Risk Management and Internal Control, Accuracy of the Company's Annual Report, Environmental disclosure

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v41.1.5579

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