Kurnikova, afiaayu (2025) Koneksi Politik dan Pengungkapan Corporate Social Responsibility di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the relationship between corporate social responsibility (CSR) disclosure and companies with political connections. This study uses a quantitative approach with panel data regression using Stata version 17 to analyze the relationship between independent and dependent variables in non-financial and banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding 1,105 observations. The data used is secondary data from annual reports, sustainability reports, and company financial reports. This study found that the existence of political connections increases CSR disclosure. This study expands the literature on the influence of political connections on CSR in developing countries, which have different political and economic dynamics from developed countries. The originality of this study is reflected in its focus on analyzing a single government regime in Indonesia, which allows for testing the relationship between variables in a more stable and consistent political context. This distinguishes this study from previous studies covering cross-government periods with potential policy biases.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Afia Ayu Kurnikova | ||||||||
| Date Deposited: | 24 Oct 2025 08:12 | ||||||||
| Last Modified: | 24 Oct 2025 08:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45752 |
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