Consumer Proximity, Media Exposure, Enviromental Sensitivity, dan Profitability dalam Memengaruhi CSRDdi Indonesia

  • Luh Yuliskayani Fakultas Ekonomi dan Bisnis, Universitas Udayana
  • I Gst Ayu Eka Damayanthi Universitas Udayana
##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.24843/EJA.2018.v23.i03.p02

Abstrak

ABSTRACT


Corporate Social Responsibility (CSR) is a form of corporate responsibility to the community and the environment. Many companies are motivated to perform and disclose CSR to enhance the company's image and ensure the sustainability of the company. The purpose of this research is to test and analyze the influence of consumer proximity, media exposure, enviromental sensitivity and profitability to CSR Disclosure in Indonesia. The study was conducted on companies listed in Indonesia Stock Exchange 2014-2015. The number of samples taken as many as 292 observations, with probability sampling method. Data type used is secondary data. Technique of data analysis and hypothesis test using multiple regression analysis. The result of the hypothesis states that consumer proximity has a positive effect on Corporate Social Responsibility Disclosure (CSRD). Media exposure has a positive effect on CSRD. Enviromental sensitivity has a positive effect on CSRD. Profitability has a positive effect on CSRD. For each company to always pay attention to consumer proximity, media exposure, enviromental sensitivity and profitability so as to increase CSRD in achieving more optimal work.


Keywords: Consumer Proximity, Media Exposure, Enviromental Sensitivity, Profitability, Corporate Social Responsibility Disclosure

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Diterbitkan
2018-05-25
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YULISKAYANI, Luh; DAMAYANTHI, I Gst Ayu Eka. Consumer Proximity, Media Exposure, Enviromental Sensitivity, dan Profitability dalam Memengaruhi CSRDdi Indonesia. E-Jurnal Akuntansi, [S.l.], v. 23, n. 3, p. 1651-1681, may 2018. ISSN 2302-8556. Tersedia pada: <http://103.29.196.112/index.php/akuntansi/article/view/35188>. Tanggal Akses: 04 mar. 2026 doi: https://doi.org/10.24843/EJA.2018.v23.i03.p02.
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