Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
August 19, 2025Jurnal Ilmiah Akuntansi KesatuanOpen Access

Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector

View Full Paper
Ask AI
Bookmark
Share

Authors

MMMasruddin MasruddinTadulako UniversityMMMuliati MuliatiTadulako UniversityYMYuldi MileTadulako University

Discussion

Loading...

Member takes

Implication

Analysis reveals that profitability and governance influence CSR disclosure in palm oil companies, indicating transparency trends.

Key Points

  • Increased profitability leads to more comprehensive CSR disclosures among palm oil companies, enhancing transparency.
  • Analysis of 60 financial statement observations showed all variables significantly affect CSR disclosure levels.
  • The research employed multiple regression analysis to assess the impact of profitability, liquidity, and governance variables.
  • These findings suggest that stronger governance and financial health may improve CSR reporting among firms.

Cite This Study

Masruddin et al. (2025) studied this question.

synapsesocial.com/papers/68af475aad7bf08b1ead424chttps://doi.org/10.37641/jiakes.v13i4.3669
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 4 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The effect of institutional ownership, managerial ownership, free cash flow, firm size and corporate growth on debt policy2017 · 13 citations
  2. 2Small and Medium Enterprises and Corporate Social Responsibility Practice: A Swedish Perspective2015 · 147 citations
  3. 3An Analysis of the Effects of Foreign Ownership on the Level of Tax Avoidance Across Philippine Publicly Listed Firms2020 · 12 citations
  4. 4Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector2011 · 218 citations