The Effect of Stakeholder Power, Strategic Posture and Special Interest Group on CSR Disclosure

Abstract

This study aim is to examine the effect of stakeholder powers, strategic posture and special interest group on CSR disclosure. The research population is all public companies listed in Indonesia Stock Exchange (IDX) for period 2011-2015. Total 362 samples were determined by purposive sampling method. Data was analyzed by regression analysis technique. The research findings show that stakeholder power decreases CSR disclosure. Adversely, strategic posture studies, and special interest groups increase CSR disclosure.