Open AccessPengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial
Author(s) -
Anggraini Risky Muliawati,
Hariyati Hariyati
Publication year - 2021
Publication title -
jurnal akuntansi dan ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2613-9901
pISSN - 2089-1768
DOI - 10.37859/jae.v11i1.2509
Subject(s) - stock exchange , corporate social responsibility , accounting , variables , business , regression analysis , annual report , politics , stock (firearms) , intervening variable , public relations , political science , sociology , statistics , mathematics , engineering , finance , law , mechanical engineering , population , demography
This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).