The Effect of Environmental Performance, Political Visibility, Environmental Cost on Corporate Social Responsibility Disclosure

نویسندگان

چکیده

The aim of this research is to analyze and obtain empirical facts regarding Environmental Performance, Political Visibility, Costs on Corporate Social Responsibility Disclosure. population in study consists annual reports financial statements 18 manufacturing companies the Textile Garment Sub-Sector listed Indonesia Stock Exchange from 2014 2018. sampling technique used non-probability form quota sampling. Therefore, sample 16 with a total 80 observation data. method descriptive verificative quantitative analysis techniques are analysis, classical assumption tests, panel data regression coefficient determination, hypothesis testing using Eviews ver.9.0 application program. results show that Performance partially has significant positive effect Visibility have

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ژورنال

عنوان ژورنال: Basic and Applied Accounting Research Journal

سال: 2023

ISSN: ['2798-8902']

DOI: https://doi.org/10.11594/baarj.02.02.03