PENGARUH SIKLUS HIDUP PERUSAHAAN DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DIMENSI LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to obtain empirical evidence about the influence of corporate life cycle and type of industry to Corporate Social Responsibility (CSR) environmental dimension disclosure of manufacturing companies listed on the Indonesia
Stock Ex-change. Corporate Social Responsibility environmental dimension in this
study measured using Global Reporting Initiative (GRI) G4 and classifies the corporate life cycle using cash flow patterns. This study was a study with a quantitative
approach and the data used was secondary data. The population for this research is
149 companies and the sample for this re-search is 16 companies with the purposive
sampling technique. Data was analyzed using multiple linear regressions with help
Statistical Product and Service Solution (SPSS) software. The result of the study
showed that independent variable corporate life cycle at growth stage, mature stage,
decline stage, type of industry and control variable corporate size, Return on Asset,
corporate age simultaneously have significant effect on Corporate Social Responsibility environmental dimension disclosure. Partially, corporate life cycle at mature
stage, corporate life cycle at decline stage, control variable corporate size, and Return
on Asset have positive and significant effect on Corporate Social Responsibility
environmental dimension disclosure. Corporate life cycle at growth stage and control
variable corporate age have positive but not significant effect on Corporate Social
Responsibility environmental dimension disclosure. While type of industry has
negative but not significant effect on Corporate Social Responsibility environmental
dimension disclosure.