Corporate governance and nancial characteristic effects on the extent of

corporate social responsibility disclosure (masukin, semua positif)

More specically, protability, as measured by ROE and ROS, is signicantly positive
to the extent of CSR disclosure,
The companys size, as measured by total assets, has a positive relationship with
CSR disclosure which is in line with conclusions from previous empirical studies

The determinants influencing the extent of CSR disclosure (masukin,

semua positif)
Results show that company and board size is signicantly and positively related to
the extent of CSR disclosure, and companies with Chief Executive Officer (CEO)
duality characteristics publish less information on their CSR disclosure, while there
are signicant differences between different industries and the extent of CSR
disclosure.