THE INFLUENCE OF POLITICAL CONNECTIONS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: POLITICAL STABILITY AS A MODERATION VARIABLE

Title: THE INFLUENCE OF POLITICAL CONNECTIONS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: POLITICAL STABILITY AS A MODERATION VARIABLE

Authors: SARI ANGRIANY NATONIS

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to empirically test the influence of political connections on corporate social responsibility disclosure, as well as the moderating impact of political stability on this influence. The data used in this research comes from company sustainability reports, company annual reports, and world bank websites. The sample in this research is 190 high profile industrial companies listed on the IDX in the 2015-2017 period. Disclosure of corporate social responsibility is measured using CSRI based on GRI 4 standards, political connections are measured using Political Exposed Person in Bank Indonesia Regulations, while stability Politics is measured by the political stability index issued by the World Governance Index. The analysis technique used in this research is Ordinary Least Square regression with the help of STATA 14 software. The results of the research show that (1) political connections have a significant positive effect on disclosure of corporate social responsibility, (2) political stability does not moderate the effect of political connections on disclosure of responsibility. corporate social responsibility, but political stability has a significant positive direct effect on disclosure of corporate social responsibility

Keywords: corporate social responsibility disclosure, political connection, political stability.

Sources: http://repository.unair.ac.id/92061/