Corporate Social and Environmental Disclosure (CSED) and the Effects of Company Age, Profitability, Leverage, and Size

Erly Sherlita; Ignatius Oki Dewa Brata

doi:10.55227/ijhess.v5i2.1994

Authors

Erly Sherlita Universitas Widyatama
Ignatius Oki Dewa Brata Universitas Widyatama

DOI:

https://doi.org/10.55227/ijhess.v5i2.1994

Keywords:

Company Age, Profitability, Leverage, Environmental Disclosure

Abstract

In the context of Indonesia, a growing economy, the study intends to examine the relationship between a company's size, leverage (DER), age, and profitability (ROA and ROE) in relation to corporate social and environmental disclosure (CSED).A sample of 616 firm-years from Indonesia's listed manufacturing enterprises for the 2019–2022 period was used in the study. Content analysis has been done to gauge CSED. The hypotheses have been tested using the two-step system generalized technique of moments approach. The study discovered that the sample firms practiced CSED at a relatively low level. The findings indicate that no factors significantly affect CSED.

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