Index

Abstract

This study aims to map research articles related to corporate social responsibility disclosure in Indonesia from 2008 up to early 2020 and provide future research agenda about the research of corporate social responsibility disclosure in Indonesia. Mapping is based on the level of publisher accreditation, research method, research topics, theories used, the unit of analysis, analysis year, sample size, research variables, proxy, and test results. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 184 research articles published by Sinta accredited journals (Indonesia Reputable Journals) as well as Scopus indexed journals. The results show that the majority of publisher accreditation levels are Sinta 2, and some have been indexed by Scopus. The most discussed research topics are determinants of CSR disclosure. Most studies use legitimacy theory and stakeholder theory as a theoretical basis. The majority of studies use manufacturing companies listed on the IDX as the unit of analysis with a scope of three years of analysis and an average sample size of 58 companies. The majority of studies use CSR disclosure as the dependent variable and use three or five independent variables. The most used independent variables are profitability, firm size, and leverage. The majority of testing results on the effect of profitability and firm size on CSR disclosure show a positive effect. In contrast, the majority of test results on the effect of leverage show no effect. Some studies also use the moderating variable.  

Keywords: Hearing impairment, Disability, Malawi, Challenges, Education, Special need education, Physically challenge, Embangweni primary school.

JEL Classification:M14, M41, Q56.

Received: 26 May 2020 / Revised: 29 June 2020 / Accepted: 31 July 2020/ Published: 24 August 2020

Contribution/ Originality

This study provides literature guidance related to CSR disclosure research in Indonesia from 2008 up to early 2020. This study is beneficial for the researchers who intend to employ Indonesia data to examine the study on this topic in the future more easily.

1. INTRODUCTION

The existence of Corporate Social Responsibility (CSR)  has been started since the 1800s, which is commonly known under the name Occupational Social Worker, Social Work in The Workplace, Employee Assistance, which can also be called Industrial Social Work (Straussner, 1989; Zastrow, 2000). However, in the global context, the term CSR started to be used since the 1970s and was increasingly popular, especially after the presence of "Cannibals with Forks: The Triple Bottom Line in 21st Century Business" by Elkington and Rowlands (1999). Over the past few years, the attention of the company, government agencies, professional bodies, and other groups (e.g., NGOs and academics) to the issue of sustainability has increased rapidly (Bouten & Everaert, 2015). As a result, CSR has emerged as an inevitable priority for business leaders in each country (Porter & Kramer, 2006). There has been a shift in the business paradigm over the last two decades that has made (CSR) a substantial issue for practitioners and academics, and it is continuing to grow (Haniffa & Cooke, 2005; Hur, Moon, & Choi, 2019; Jo & Harjoto, 2011).

CSR is related to morals or ethics. Mirfazli (2008) states that CSR is the moral responsibility of an institution or business organization to its stakeholders, impacted directly or indirectly by the operation of the firm. Branco and Rodrigues (2006) also state that CSR relates to the ethical and moral issues regarding decision-maker policies and behaviors, such as placing the complex problem in maintaining environmental sustainability, human resource management, health and safety, relation with the local community and establishment of harmonious relationships with suppliers and customers. CSR is a form of action that departs from ethical considerations of the company (Hadi, 2011). CSR is intended to encourage a company to be more ethical in carrying out its activities so that it will be able to survive sustainably (Darlis, Tanjung, & Kusuma, 2014).

CSR becomes a form of business commitment to developing a sustainable economy, such as quality improvement of employees or the local community (Xie, Jia, Meng, & Li, 2017). Furthermore, Arena, Azzone, and Mapelli (2018) state CSR practices as the form of local community activities (such as awards), human resources and company management practices (such as gender equality and employee empowerment), as well incorporation of environmental and social aspects (such as energy-efficient based technology). CSR is also considered as one of the strategies a company's business because of its contribution to financial performance and market value (Arena et al., 2018; Sharp & Zaidman, 2010). A complete, accurate, and timely information about CSR allows investors and candidates, investors, to do rational decision making, so the obtained results are appropriate (Sembiring, 2005). CSR has an essential role in supporting firm performance (Clarkson, 1995; Cormier, Ledoux, & Magnan, 2011; Ferreira, Vila, Mariussen, Kuo, & Chen, 2013; Roberts, 1992; Suchman, 1995). Furthermore, CSR is a program that can provide positive benefits for the community around the company and the community widely (Avicinea, 2014). With a good reputation and positive image, the company will get more loyal consumers, and ultimately it will increase company profits (Sari, 2014).

According to a survey by KPMG (2015) there is a global trend of increased CSR disclosure. In the last four years, there has been a significant increase in CSR disclosure in the Asia-Pacific region; India, Indonesia, and Malaysia have the highest CSR disclosure rate (KPMG, 2015). These findings suggest that the concept of CSR is not limited to developed countries but is also occurring in developing countries, including Indonesia (Ramadhini, Adhariani, & Djakman, 2020).

However, In Indonesia, until mid-2020, there has not been a law that regulates explicitly corporate social responsibility, although the preparation and discussion of the draft law have been a priority national legislative program of the House of Representatives since 2017 (kliklegal.com). It is caused by the pros and cons related to the Act, especially from business actors (national.kontan.co.id). However, there are already several laws and regulations about the implementation of corporate social responsibility (kliklegal.com). First, Law Number 40 of 2007 concerning Limited Liability Companies, which regulates obligations for companies dealing with natural resources to carry out social and environmental responsibilities. Secondly, Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies, which regulates the mechanism of implementing corporate social and environmental responsibility.

Apart from implementation, important matters regarding corporate social responsibility are the publication or disclosure of information about corporate social responsibility as it has been the object of research in the world both in developed and developing countries since the early 1980s (Ali, Frynas, & Mahmood, 2017). CSR disclosure is a way that is done by the company to accommodate increased awareness of sustainability (Bouten & Everaert, 2015). In Indonesia, in statutory regulations and accounting standards, there is no obligation for companies to present and disclose information about social responsibility. However, companies tend to disclose this information in annual reports or sustainability reports.

Issues about CSR disclosure are of great concern to researchers to date in the area of ​​accounting research, included in Indonesia. Therefore, a mapping of research related to CSR disclosure needs to be done to analyze the research that has been done and the direction of further CSR disclosure research. The mapping needs to be conducted so that it can become guidance for further research that reviews CSR disclosure. Research mapping of CSR disclosure has not been done much. Previously, Ali et al. (2017) had reviewed 76 empirical research articles about the determinants of CSR disclosure in developed and developing countries.

In contrast to the previous research, this study aims to map research articles that are explicitly and related explicitly to CSR disclosure in Indonesia from 2008 to early 2020. Mapping is based on the level of publisher accreditation, research method, research topics, main theories used, the unit of analysis, number of years of analysis, the sample size, research variables, proxies, and test results. The objects used in this study are 184 research articles published by journals that have been accredited by Indonesia Reputable Journals and indexed by Scopus.

2. LITERATURE REVIEW

The definition of CSR disclosure has been widely stated in several works of literature. Dahlsrud (2008) revealed that social responsibility is still ambiguous due to the absence of a particular definition that is universally accepted. According to Deegan and Rankin (1996) CSR disclosure is the disclosure of information about interactions between a company and its physical and social environment, including disclosure relating to human resources, community involvement, natural environment, energy, and product safety. Furthermore, Salomone and Galluccio (2001) define CSR disclosure as any information in quantitative or qualitative, physical or financial terms, relating to the impact a company has on the natural environment and which can produce consequences in the company's financial and economic structure. The same thing is also expressed by Gray, Javad, Power, and Sinclair (2001), which states that CSR disclosure, in general, is information relating to the activities, aspirations, and public image of the company relating to environmental issues, communities, employees, and customers.

Furthermore, Sembiring (2003) and Aini (2015) define CSR disclosure as a process of communicating the social and environmental impacts of a company's economic activities on stakeholders concerned and on society as a whole. Disclosure of corporate CSR activities can be used as an evaluation tool for company performance and is considered a corporate accountability practice (Gunawan & Hermawan, 2012). According to Chan, Watson, and Woodliff (2014) CSR disclosure is defined as the provision of information in annual reports, associated activities, programs, and resource allocation, which affect society as a whole as well as other stakeholders.

On the other hand, Campbell (2004) considers CSR disclosures only as disclosure relating to the impact that an organization's processes or operations may have on the natural environment. Meanwhile, Adams and McNicholas (2007) define CSR disclosure as financial, social, and environmental information that is used as a corporate communication tool with stakeholders and a means of meeting the information needs of company activities needed to change perceptions and expectations. According to Deegan (2014) CSR disclosure is an additional tool used by organizations or companies in the implementation of broad accountability that refers to the delivery of accountability for corporate actions.

Based on the description of the definition of CSR disclosure above, it can be concluded that CSR disclosure is the delivery of information related to company activities to meet the information needs of stakeholders that have an impact on society economically, socially, and environmentally, as well as affecting the company's sustainability.

3. RESEARCH METHODOLOGY

This study uses a qualitative method with a bibliographic approach. The bibliographic approach is research carried out by analyzing a topic based on the point of view using scientific publications (journal articles, proceedings, books.) as analysis material (Villas, Macedo-Soares, & Russo, 2008). Zoogah and Rigg (2014) stated that there are three processes in conducting bibliographic research, namely, data collection, data processing, and conclusion. The purpose of bibliographic research is to know the development of research on a particular topic so that research gaps can be found (Villas et al., 2008).

Bibliographic research has been done quite a lot in the international context. These studies have reviewed several topics including, strategy management (Zoogah & Rigg, 2014) accounting research (Merigó & Yang, 2017), other comprehensive income (Black, 2016) digital accounting research (Ardianto & Anridho, 2018) venture capital research (Cancino, Merigo, Torres, & Diaz, 2018) accounting information systems (Ezenwoke, Ezenwoke, Eluyela, & Olusanmi, 2019) public sector accounting (Fusco & Ricci, 2019) financial reporting quality (Riyard, Azli, & Bosi, 2019), internal audit (Behrend & Eulerich, 2019) and management accounting (Balstad & Berg, 2020). Bibliographic research has also been investigated in Indonesia related to income management research (Suprianto & Setiawan, 2017) IFRS adoption (Aksan, Setiawan, & Gantyowati, 2019; Arham, Firmansyah, Nor, & Vito, 2020a; Ernawati & Aryani, 2019; Wahyuni, Puspitasari, & Puspitasari, 2020) tax aggressiveness (Arham., Firmansyah, Nor, & Vito, 2020b) and tax avoidance (Arham, Firmansyah, Nor, & Vito, 2020c; Herawati, Rahmawati, Bandi, & Setiawan, 2019).

The bibliographic approach in this study was carried out in three stages. The first stage is data collection, which begins by searching various journal articles through the Google Scholar page using the keyword "CSR disclosure in Indonesia." The articles collected are only articles from journals that have been Sinta accredited or Scopus indexed. The second stage is processing data using Microsoft Excel applications. The data from journal articles that have been collected in the form of the file name, year, researcher name, publisher, level of accreditation, language, research method, research topic, research theory, unit of analysis, year of analysis, number of years of analysis, number of samples, dependent variable, the proxy of the dependent variable, independent variable, number of independent variables, moderating variable, and testing results are entered into the tables as database. Furthermore, by using the pivot table feature in Microsoft Excel applications, each data item is analyzed to find out how many items have been used in the study to be further mapped and presented in tabular form or figure. The last step in the bibliographic approach in this research is the conclusion based on the mapping results and provide recommendations for future research agenda about CSR disclosure in Indonesia.

4. RESULTS AND DISCUSSION

This study found 184 journal articles that discuss CSR disclosure in Indonesia. Rahman and Widyasari (2008) and Yuliana, Purnomosidhi, and Sukoharsono (2008) discussed CSR disclosure in Indonesia firstly. The number of research articles related to CSR disclosure in Indonesia is fluctuating. From 2008 to 2013, there were still few studies about CSR disclosure. An increase in the number of CSR disclosure studies began in 2014. The research articles about tax aggressiveness were most widely published in 2017. Since then, the number has decreased until now. Recent studies on CSR disclosure were conducted by Firmansyah and Irwanto (2020), Firmansyah and Yusuf (2020), and Ramadhini et al. (2020). Mapping based on the year of issuance of the journal discussing CSR disclosure in Indonesia can be seen in Figure 1.

Figure-1. Mapping based on issuance year.

Aside from being based on years, this study also groups research findings of CSR disclosure in Indonesia based on the language used. Although the subject only focuses on studies in Indonesia, some journal articles use a foreign language, namely English. Mapping the research articles about CSR disclosure in Indonesia based on the language used can be seen in Table 1.

Table-1. Mapping based on language.

Language	Total
Indonesia	40
English	144
Grand Total	184

4.1. Mapping Based on Publisher Accreditation Level

Before mapping the research articles related to CSR disclosure in Indonesia based on the publisher's accreditation level, this study first conducted a mapping based on the publisher. Table 2 shows that the publisher who published the research articles by the topic of CSR disclosure the most was E-Jurnal Akuntansi. From Table 2, information can also be obtained that the publishers of the research articles about CSR disclosure in Indonesia are very diverse. It is indicated by the very high number of other publishers. Other publishers are publishers that have just published one journal article about CSR disclosure in Indonesia. Thus, Table 2 provides information to further researchers that journal publishers are very interested in the topic of CSR disclosure in Indonesia.

Table-2. Mapping based on the publisher.

Publisher	Total
E-Jurnal Akuntansi	18
Jurnal Keuangan dan Perbankan	7
Accounting Analysis Journal	7
Jurnal Akuntansi	6
Jurnal Akuntansi dan Auditing Indonesia	6
Social Responsibilty Journal	5
Jurnal Nominal	4
Jurnal Riset Akuntansi (JUARA)	3
Jurnal Bisnis dan Manajemen	3
EKUITAS : Jurnal Ekonomi dan Keuangan	3
BINUS Business Review	3
Media Riset Akuntansi, Auditing, & Informasi	3
Jurnal Bisnis dan Akuntansi	3
Jurnal Akuntansi dan Keuangan Indonesia	3
Jurnal Manajemen Teori dan Terapan	2
Jurnal Dinamika Akuntansi	2
KINERJA	2
InFestasi: Jurnal Bisnis dan Akuntansi	2
Jurnal Ilmiah Akuntansi dan Humanika	2
International Journal of Trade and Global Markets	2
Jurnal Organisasi dan Manajemen	2
JIMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha	2
Kompartemen: Jurnal Ilmiah Akuntansi	2
Jurnal Akuntansi dan Auditing	2
Jurnal Akuntansi dan Keuangan	2
Others	88
Total	184

As explained earlier, the journal articles used as objects in this study are only those sourced from publishers that have been nationally accredited by the Indonesian Government through the Science and Technology Index (Sinta) and internationally accredited through the Scopus index. The mapping results in Table 3 show that publishers publish most of the research articles about CSR disclosure in Indonesia with the Sinta 2 accreditations. It means that research on the topic of CSR disclosure has indeed become an interesting topic to be discussed and known by the public in Indonesia. Also, there have been studies about CSR disclosure in Indonesia with Scopus-indexed. It shows that the topic of CSR disclosure in Indonesia is also interesting to be discussed and published at the international level.

Table-3. Mapping based on publisher accreditation level

Accreditation Level	Total
Sinta 2	56
Sinta 3	55
Sinta 4	34
Sinta 5	18
Sinta 6	2
Scopus	19
Total	184

4.2. Mapping Based on Research Method

This study also maps the research articles about CSR disclosures based on the research methods used. Table 4 shows that most studies use quantitative methods.

Table-4. Mapping based on research method.

Research Method	Total
Qualitative	26
Quantitative	158
Grand Total	184

Furthermore, this study maps 158 quantitative pieces of research based on topics, theories, units of analysis, years of analysis, samples, research variables, proxies, and test results. Meanwhile, the list of qualitative research about CSR disclosure in Indonesia can be seen in Appendix 1.

4.3. Mapping Based on Research Topics

Table-5. Mapping based on research topics.

Topic	Total
Determinants	64
Effect on Tax Aggressiveness	18
Effect on Firm Value	16
Effect on Financial Performance	12
Effect on Tax Avoidance	9
Effect on Earning Response Coefficient	5
Effect on Profitability	4
Effect on Stock Price	4
Effect on Return on Assets	3
Moderating Role on the Effect of Profitability to Firm Value	2
Moderating Role on the Effect of Corporate Governance to Firm Value	2
Others	19
Grand Total	158

The next step taken in this study is mapping 158 quantitative kinds of research based on the research topic. In this study, what is meant by research topics are topics that are discussed related to their relationship toward CSR disclosure in Indonesia? This study classifies the research topic explicitly and implicitly. Explicitly, the research topic can be known directly from the research title. Meanwhile, the classification is implicitly carried out by looking at the research objectives.

Table 5 shows the mapping based on research topics that have been discussed about CSR disclosure in Indonesia. Table 5 shows that most of the research topics relate to determinants or factors that influence CSR disclosure in Indonesia. It means that this topic interest’s researchers and readers the most. Also, based on the information in Table 5, it can be seen that the topics of CSR disclosure studies in Indonesia are very diverse.
Research on the topic of determinants of CSR disclosure in Indonesia began in 2008 by Rahman and Widyasari (2008) and Yuliana et al. (2008). Accordingly, in 2009, there was only one study about this topic; it was by Darwis (2009). In 2010, there were three studies related to this topic, namely Nurkhin (2010); Restuningdiah (2010) and Veronica and Bachtiar (2010). After that, in 2011, there were five studies related to this topic, namely Larasati and Hadi (2011); Marfuah and Cahyono (2011); Sudana and Arlindania (2011); Wardhani and Cahyonowati (2011) and Yusuf (2011). In 2012, the studies about this topic were (Hidayah & Pamungkas, 2012); Masykuroh (2012); Nur and Priantinah (2012) and Santioso and Chandra (2012). In 2013, there were three studies about this topic that are conducted by Nurofik (2013); Nussy (2013). The studies about this topic in 2014 are Dermawan and Deitiana (2014), Nussy (2014); Oktariani and Mimba (2014); Sha (2014); Widya and Sandra (2014) and Widyadmono (2014). In 2015, the number of studies on this topic increased significantly because it was reviewed in ten studies, namely Agustami and Hidayat (2015); Aini (2015); Budiman (2015); Herawati (2015); Ibrahim, Solikahan, and Widyatama (2015); Nugroho and Yulianto (2015): Pradnyani and Sisdyani (2015); Rahayu and Anisykurlillah (2015); Riantani and Nurzamzam (2015) and Rohmah (2015). In 2016, seven studies discussed this topic, namely Armadi and Astika (2016); Sastrawan and Suaryana (2016); Ginting (2016); Gunardi, Febrian, and Herwany (2016); Krisna and Suhardianto (2016); Nasution and Adhariani (2016), and Swandari and Sadikin (2016). Research about determinants of CSR disclosure in Indonesia was most widely published in 2017. There were 14 studies that year namely, Anggraeni and Djakman (2017); Asmeri, Alvionita, and Gunardi (2017); Edison (2017); Indraswari and Mimba (2017); Mai (2017); Prabowo et al. (2017); Qoyum, Setyono, and Qizam (2017); Ratnasari and Meita (2017); Sukasih and Sugiyanto (2017); Sumilat and Destriana (2017); Wandriani (2017) and Wiyuda and Pramono (2017). In the following year, the number of studies discussing this topic decreased significantly. There were only four studies about this topic in 2018, namely Aryani and Zuchroh (2018); Cahyaningtyas (2018); Dianawati (2018). In 2019, three studies related to this topic; they were Anggita, Putri, and Kurniawan (2019); Gaol and Harjanto (2019) and Pramukti and Buana (2019). The latest research article about this topic was Ramadhini et al. (2020).

A more complete and detailed description of information regarding the list of research results that includes the author's name, year of publication, topic, and the name of the publisher's journal, can be found in Appendix 2.

4.4. Mapping Based on the Research Theory

This study also maps out research findings of tax aggressiveness in Indonesia based on the research theory used. Of the 158 articles, there are only129 articles that mention or use grand theory. Also, several studies use more than one theory.

Table 6 shows that legitimacy theory and stakeholder theory are the most widely used research theory. Researches on CRS disclosure in Indonesia using those theories was first conducted by Handayani (2012) and Suparjan and Mulya (2012). In 2013, two studies used those theories, namely Dewi (2014) & Nussy (2013). Next, in 2014, those theories were used in the studies of Nussy (2014); Tunggal and Fachrurrozie (2014) and Umbara and Suryanawa (2014). In 2015, Aji (2015) and Rahayu and Anisykurlillah (2015) also used those theories. In 2017, those theories were used in the studies of Asmeri et al. (2017); Indraswari and Mimba (2017); Santoso, Sayekti, and Sulistiyo (2017) and Suprimarini and Suprasto (2017). The most widely published researches using those theories were in 2018. Six studies were using this theory that year. They are Aalin (2018); Dianawati (2018); Fitri and Munandar (2018); Luthan, Rizki, and Edmawati (2018); Ningrum, Suprapti, and Anwar (2018) and Pratama, Badina, and Rosiana (2018).

Table-6. Mapping based on research theory.

Theory	Total
Legitimacy Theory & Stakeholder Theory	20
Agency Theory	18
Agency Theory, Legitimacy Theory, & Stakeholder Theory	17
Agency Theory & Legitimacy Theory	11
Agency Theory & Stakeholder Theory	9
Legitimacy Theory	9
Signalling Theory	6
Stakeholder Theory	4
Signalling Theory & Stakeholder Theory	3
Agency Theory & Signalling Theory	2
Legitimacy Theory, Social Contract Theory, & Stakeholder Theory	2
Legitimacy Theory, Signalling Theory, & Stakeholder Theory	2
Agency Theory, Legitimacy Theory, Signalling Theory, & Stakeholder Theory	2
Positive Accounting Theory & Stakeholder Theory	2
Agency Theory, Legitimacy Theory, & Signalling Theory	2
Others	20
Grand Total	129

4.5. Mapping Based on the Unit of Analysis

This study also conducted a mapping based on the unit of analysis. Table 7 shows that the most widely used analysis unit in the research of CSR disclosure in Indonesia is manufacturing companies on the Indonesia Stock Exchange (IDX).

Research using manufacturing companies on the IDX as an analysis unit began in 2008 by Rahman and Widyasari (2008). Furthermore, in 2011-2012, Larasati and Hadi (2011); Marfuah and Cahyono (2011); Hidayah and Pamungkas (2012) and Santioso and Chandra (2012) also used that analysis unit. In 2014, two studies analyzed manufacturing companies, namely Iswandika and Sipayung (2014) and Sha (2014). In 2015, three studies used that analysis unit, namely Aji (2015), Ibrahim et al. (2015) and Pradnyani and Sisdyani (2015). Nine studies used that analysis unit in 2016, and they are Bawafi and Prasetyo (2016); Gantino (2016); Ginting (2016); Prasetya and Gayatri (2016); Prasista and Setiawan (2016); Putri. and Suprasto (2016); Putri, Sudarma, and Purnomosidhi (2016); Rachmawati (2016) and Swandari and Sadikin (2016). The manufacturing companies as a unit of analysis in CSR disclosure research in Indonesia were most widely used in 2017. Fourteen studies used that analysis unit in 2017. They are Dewi.... and Sanica (2017); Dharma and Noviari (2017); Malino and Wirawati (2017); Mulyani., Kusmuriyanto, and Suryarini (2017); Parengkuan (2017); Putri.. and Suryarini (2017); Ratnasari and Meita (2017); Sukasih and Sugiyanto (2017); Suprimarini and Suprasto (2017); Wandriani (2017); Wijaya and Sumiati (2017); Wiyuda and Pramono (2017) and Yunistiyani and Tahar (2017). As for 2018, that analysis unit was used in eight studies, namely Dewi.. and Cynthia (2018); Dianawati (2018); Fitri and Munandar (2018); Luthan et al. (2018); Ningrum et al. (2018) and Rengganis and Putri (2018). In 2019, that analysis unit was used in the research of Anggita et al. (2019); Gaol and Harjanto (2019); Purbowati and Yuliansari (2019) and Utomo (2019). Finally, in 2020, three studies analyze CSR disclosure in manufacturing companies, namely Firmansyah and Irwanto (2020); Firmansyah. and Yusuf (2020) and  Ramadhini et al. (2020).

Table-7. Mapping based on analysis unit.

Analysis Unit	Total
Manufacturing companies on the IDX	48
All companies on the IDX	25
Mining companies on the IDX	17
Banking companies on the IDX	9
Non financial companies on the IDX	7
Food and beverage companies on the IDX	5
High profile companies on the IDX	5
LQ45 companies on the IDX	5
Property and real estate companies on the IDX	4
Shariah Banks in Indonesia	5
Basic and chemical industry companies on the IDX	3
Companies with Corporate Governance Perception Index on the IDX	2
Kompas 100 index companies on the IDX	2
Financial companies on the IDX	2
Jakarta Islamic Index companies on the IDX	2
Manufacturing and mining companies on the IDX	2
Others	15
Grand Total	158

4.6. Mapping Based on the Number of Analysis Year

Aside from being based on units of analysis, this study also maps research based on years of analysis. The year of analysis is the years used as the scope of research related to CSR disclosure in Indonesia. Table 8 shows that the choice of analysis year used in research about CSR disclosure in Indonesia is very diverse.

Table-8. Mapping based on the analysis year.

Analysis Year	Total	Analysis Year	Total
2013-2015	12	2008-2011	3
2012-2015	8	2007-2010	3
2011-2013	8	2008-2012	3
2010-2013	8	2012-2013	2
2012-2014	7	2011-2012	2
2012	7	2007-2008	2
2014-2016	7	2008-2009	2
2011-2015	6	2011-2014	2
2010-2012	6	2010	2
2007-2011	5	2012-2016	2
2010-2014	5	2009-2010	2
2009-2011	4	2013-2016	2
2007-2009	4	2007	2
2008-2010	4	2015	2
2009-2012	4	Others	29
2009-2013	3

Based on Table 8, 2013-2015 is the most widely used analysis year. Researches using the 2013-2015 analysis year were Dewi and Sanica (2017); Malino and Wirawati (2017); Mulyani et al. (2017); Septiadi, Robiansyah, and Suranta (2017); Suprimarini and Suprasto (2017); Titisari and Mahanani (2017); Wijaya and Sumiati (2017); Dewi and Cynthia (2018); Dewi and Pitawati (2018); Rengganis and Putri (2018); Wiska, Putra, and Merawati (2018) and Ramadhini et al. (2020).

This study also maps the research articles based on the number of analysis years. This mapping was done to be able to provide further information to researchers about the amount of scope of the analysis year that should be used. Figure 2 shows that most of the research about CSR disclosure in Indonesia covers three years of analysis. Also, not a few studies take four or five years of the analysis scope.

Figure-2. Mapping based on the number of analysis years.

4.7. Mapping Based on the Number of Research Samples

Mapping the research articles is also done based on the number of research samples. The number of research samples shows how many units of analysis will be examined. Table 9 shows the descriptive statistics of the number of samples used in various studies about CSR disclosure in Indonesia, which include the mean, median, minimum, and maximum. The study that uses the least number of samples is Masykuroh (2012), which discusses CSR disclosure in Indonesian Shariah Banks. The research with the largest sample size is Trihermanto and Nainggolan (2018) which discusses CSR disclosure in all companies on the IDX.

Table-9. Mapping based on the number of research samples.

Mean	Median	Minimum	Maximum
58,7	45	2	527

4.8. Mapping Based on Research Variables

Research with quantitative methods uses research variables, which may include independent variables, dependent variables, and moderating variables. This study mapped articles based on research variables to find out what variables were mostly used in previous studies and find other variables that are still rarely examined.

Table-10. Mapping based on dependent variables.

Dependent Variables	Total
CSR Disclosure	64
Firm Value	24
Tax Aggressiveness	18
Financial Performance	11
Tax Avoidance	9
Stock Price	5
Earning Response Coefficient	5
Profitability	5
Return on Assets	3
Earnings Management	2
Others	12
Grand Total	158

Table 10 shows the mapping of the dependent variable used in research about CSR disclosure in Indonesia. Based on Table 10, the CSR disclosure variable is the most widely used dependent variable.

In addition to mapping the dependent variable, this study also mapped the number of independent variables used in previous studies about CSR disclosure in Indonesia. Figure 3 shows that most of CSR disclosure studies in Indonesia use three or five independent variables.

Figure-3. Mapping based on the number of independent variables.

Aside from being based on numbers, this study also maps any independent variables which have been tested on CSR disclosure in Indonesia. Table 11 shows that there are three independent variables most commonly used in the research of CSR disclosure in Indonesia, namely, profitability, firm size, and leverage.

Table-11. Mapping based on independent variables.

Independent Variables	Total
Profitability	40
Firm Size	36
Leverage	27
Board of Commissioner	15
Institutional Ownership	15
Independent Commissioner	12
Audit Committee	11
Public Ownership	11
Managerial Ownership	10
Foreign Ownership	8
Liquidity	7
Firm Age	5
Media Exposure	4
Size of Commissioner Board	3
Environmental Performance	3
Earnings Management	3
Return on Equity	2
Financial Leverage	2
Company Profile	2
Corporate Governance	2
Independent Board	2
Firm Growth	2
Board of Directors	2
Women Representation on Board	2
Others	37
Grand Total	263

CSR disclosure research that used independent variables of profitability was first conducted in 2008 by Rahman and Widyasari (2008) and Yuliana et al. (2008). Next, in 2009, Darwis (2009) also used this variable. In 2010, there were two studies with this variable, they are Nurkhin (2010) and Veronica and Bachtiar (2010). In 2011, Larasati and Hadi (2011); Marfuah and Cahyono (2011) and Yusuf (2011) also used this independent variable. In 2012 & 2014 each, four studies with this variable, namely Hidayah and Pamungkas (2012); Masykuroh (2012); Nur and Priantinah (2012); Santioso and Chandra (2012); Dermawan and Deitiana (2014); Oktariani and Mimba (2014) and Sha (2014). In 2015, this variable was used by Agustami and Hidayat (2015); Aini (2015); Budiman (2015); Herawati. (2015); Nugroho and Yulianto (2015); Pradnyani and Sisdyani (2015); Rahayu and Anisykurlillah (2015); Riantani and Nurzamzam (2015) and Rohmah (2015). In 2016, Armadi and Astika (2016); Gunardi et al. (2016); Krisna and Suhardianto (2016) and Swandari and Sadikin (2016) also used this variable. This variable was mostly used in 2017. Seven studies used this variable that year, namely Asmeri et al. (2017); Indraswari and Mimba (2017); Sumilat and Destriana (2017); Wandriani (2017) and Wiyuda and Pramono (2017). In 2018, two studies used this variable, they are Cahyaningtyas (2018). Recent studies that use this variable were Gaol and Harjanto (2019) and  Pramukti and Buana (2019).

Firm Size was firstly used as an independent variable in CSR disclosure research in Indonesia by Rahman and Widyasari (2008) and Yuliana et al. (2008). Next, in 2009-2010, Darwis (2009) and Veronica and Bachtiar (2010) also used this variable. In 2011, Larasati and Hadi (2011); Marfuah and Cahyono (2011) and Yusuf (2011) also used this independent variable. In 2012, three studies with this variable, namely Hidayah and Pamungkas (2012); Nur and Priantinah (2012), and Santioso and Chandra (2012).  Next, in 2014, Dermawan and Deitiana (2014); Nussy. (2014); Oktariani and Mimba (2014); Sha (2014) and Widyadmono (2014) used this variable. In 2015, this variable was used by Budiman (2015); Herawati. (2015); Ibrahim et al. (2015); Pradnyani and Sisdyani (2015); Riantani and Nurzamzam (2015); and Rohmah (2015). Meanwhile, in 2016, this variable was used in the studies of Armadi and Astika (2016); Gunardi et al. (2016); Krisna and Suhardianto (2016); and Swandari and Sadikin (2016). This variable was mostly used in 2017. Seven studies used this variable that year, namely Qoyum et a Meita, I. (2017). The influence of company characteristics on disclosure of social responsibility with institutional ownership as a moderating variable. Journal of Management and Business Research (JRMB) UNIAT Faculty of Economics, 2(s1),">Ratnasari and Meita (2017); Sumilat and Destriana (2017); Wandriani (2017) and Wiyuda and Pramono (2017). In 2018, there were three studies with this variable, namely Aryani and Zuchroh (2018); Cahyaningtyas (2018). A recent study that uses this variable was Gaol and Harjanto (2019).

Leverage was first used as an independent variable in CSR disclosure research in Indonesia in 2012 by Rahman and Widyasari (2008). Next, in 2010, Veronica and Bachtiar (2010) also used this variable. In 2011, Larasati and Hadi (2011); Marfuah and Cahyono (2011) and Yusuf (2011) also used this independent variable. In 2012, three studies with this variable, namely Hidayah and Pamungkas (2012); Nur and Priantinah (2012) and Santioso and Chandra (2012). Next, in 2014, Dermawan and Deitiana (2014); Oktariani and Mimba (2014); Sha (2014) and Widyadmono (2014) used this variable. In 2015, this variable was used by Aini (2015) and Pradnyani and Sisdyani (2015). Meanwhile, in 2016, this variable was used in the studies of Armadi and Astika (2016); Gunardi et al. (2016); Krisna and Suhardianto (2016); and Swandari and Sadikin (2016). This variable was mostly used in 2017. Six studies used this variable that year, namely Ratnasari and Meita (2017); Sumilat and Destriana (2017); Wandriani (2017) and Wiyuda and Pramono (2017). In 2018, there were two studies with this variable, namely Cahyaningtyas (2018). A recent study that uses this variable was Gaol and Harjanto (2019).

Table-12. Mapping based on CSR disclosure as a moderating variable.

Dependent Variables	Independent Variables	Result	Authors
Financial Performance	Corporate Governance	No	Barus (2016)
Firm Value	Corporate Governance	No	Prastuti and Budiasih (2015); Wiska et al. (2018)
Firm Value	Financial Performance	Yes	Muliani, Yuniarta, and Sinarwati (2014)
Firm Value	Managerial Ownership, Instituional Ownership	Yes	Widyaningsih (2018)
Firm Value	Profitability	No	Dewa., Fachrurrozie, and Utaminingsih (2014)
Firm Value	Profitability	Yes	Malino and Wirawati (2017)
Profit Growth	Return on Assets	No	Hartini (2012)
Stock Price	Relevance of Earning and Book Value	Yes	Adhitya (2016)

In addition to using dependent and independent variables, there are several studies about CSR disclosure in Indonesia that use moderating variables. Table 12 shows research articles that use CSR disclosure as a moderating variable. Then, Table 13 shows moderating variables used in the research articles that use CSR disclosure as the dependent variable. Meanwhile, Table 14 shows the moderating variables used in the research articles that use CSR disclosure as an independent variable.

Table-13. Mapping moderating variables based on CSR disclosure as dependent variables.

Independent Variables	Moderating Variables	Result	Authors
Earnings Management	Audit Committee	Yes	Oktavia (2013)
Firm Size, Firm Age, & Leverage	Institutional Ownership	Yes	Ratnasari and Meita (2017)
Profitability	Board of Commissioner	No	Masykuroh (2012)

Table-14. Mapping moderating variables Based on CSR disclosure as independent variables.

Dependent Variables	Moderating Variables	Result	Authors
Cost of Capital	Institutional Ownership	No	Suharsono and Rahmasari (2013)
Earning Response Coefficient	Audit Quality & Audit Committee	No	Rachmawati (2016)
Firm Value	Corporate Governance	Yes	Astiyani and Astika (2014)
Firm Value	Earnings Management	Yes	Tandry, Setiawati, and Setiawan (2014)
Firm Value	Profitability	Yes	Putra and Wirakusuma (2015); Bawafi and Prasetyo (2016); Fauzi and Surance (2016)
Firm Value	Firm Size & Board of Commissioner	Yes	Putri et al. (2016)
Profitability	Earnings Management	Yes	Suteja, Gunardi, and Mirawati (2016)
Profitability	Board of Commissioner & Firm Size	No	Luthan et al. (2018)
Tax Aggressiveness	Tax Incentive	Yes	Hidayat, Ompusunggu, and Suratno (2016)
Tax Aggressiveness	Firm Size	No	Fitri and Munandar (2018)
Tax Avoidance & Earnings Management	Political Connection	Yes	Pratiwi and Siregar (2019)

4.9. Mapping Based on the Proxy of CSR Disclosure

This study also maps the type of proxy used for CSR disclosure as the dependent variable. Table 15 shows that the most widely used proxy in previous researches in Indonesia is the Global Reporting Initiative Index. The first CSR disclosure study in Indonesia that used the proxy was Rahman and Widyasari (2008) and Yuliana et al. (2008). Next, in 2009, there was only one study with this proxy; it was Darwis (2009). In 2010, there were three studies with this proxy, namely Nurkhin (2010); Restuningdiah (2010) and Veronica and Bachtiar (2010). After that, in 2011, five studies used this proxy, namely Larasati and Hadi (2011); Marfuah and Cahyono (2011); Sudana and Arlindania (2011); Wardhani and Cahyonowati (2011) and Yusuf (2011). In 2012, the studies with this proxy were Hidayah and Pamungkas (2012); Nur and Priantinah (2012); and Santioso and Chandra (2012). In 2013, there were three studies with this proxy that were conducted by Nurofik (2013); Nussy (2013) and Oktavia (2013). The studies with this proxy in 2014 are Dermawan and Deitiana (2014); Nussy. (2014); Oktariani and Mimba (2014); Sha (2014); Widya and Sandra (2014) and Widyadmono (2014). In 2015, the number of studies with this proxy increased significantly because it was used in ten studies, namely Agustami and Hidayat (2015); Aini (2015); Budiman (2015); Herawati. (2015); Ibrahim et al. (2015); Nugroho and Yulianto (2015); Pradnyani and Sisdyani (2015); Rahayu and Anisykurlillah (2015); Riantani and Nurzamzam (2015) and Rohmah (2015). In 2016, seven studies used this proxy, namely Armadi and Astika (2016); Sastrawan and Suaryana (2016); Ginting (2016); Krisna and Suhardianto (2016); Nasution and Adhariani (2016) and Swandari and Sadikin (2016). Research that used this proxy was most widely published in 2017. There were 13 studies that year namely, Anggraeni and Djakman (2017); Asmeri et al. (2017); Edison (2017); Indraswari and Mimba (2017); Mai (2017); Prabowo et a Meita, I. (2017). The influence of company characteristics on disclosure of social responsibility with institutional ownership as a moderating variable. Journal of Management and Business Research (JRMB) UNIAT Faculty of Economics, 2(s1),">Ratnasari and Meita (2017); Sukasih and Sugiyanto (2017); Sumilat and Destriana (2017); Wandriani (2017) and Wiyuda and Pramono (2017). In the following year, the number of studies using this proxy decreased significantly. Only four studies were using this proxy in 2018, namely Aryani and Zuchroh (2018); Cahyaningtyas (2018); Dianawati (2018). In 2019, three studies used this proxy, and they were Anggita et al. (2019); Gaol and Harjanto (2019) and Pramukti and Buana (2019). The latest research article using this proxy was Ramadhini et al. (2020).

Table-15. Mapping based on the proxy of CSR disclosure.

Proxy of CSR Disclosure as Dependent Variable	Total
Global Reporting Initiative Index	61
Islamicity Disclosure Index	1
Indonesia Sustainability Reporting Award	1
Islamic Social Reporting	1
Grand Total	64

4.10. Mapping Based on Testing Results

The last mapping done in this study is mapping based on the test result. Mapping the results of the test only focuses on the three variables that are most widely used as independent variables in research related to determinants of CSR disclosure in Indonesia, namely the variables of profitability, firm size, and leverage.

Table-16. Mapping of test results on the effect of profitability.

Testing results of firm profitability	Total
Positive Effect	21
Negative Effect	1
No Effect	18
Total	40

Table 16 shows the mapping of testing results related to the influence of profitability on CSR disclosure. Based on Table 16, most of the test results on the effect of profitability on CSR disclosure indicate a positive effect. The positive effect of profitability on CSR disclosure was shown by Yuliana et al. (2008); Nurkhin (2010); Larasati and Hadi (2011); Masykuroh (2012); Santioso and Chandra (2012); Oktariani and Mimba (2014); Sha (2014); Agustami and Hidayat (2015); Aini (2015); Budiman (2015); Herawati. (2015); Pradnyani and Sisdyani (2015); Rohmah (2015); Armadi and Astika (2016); Gunardi et al. (2016); Swandari and Sadikin (2016); Wiyuda and Pramono (2017) and Gaol and Harjanto (2019). Also, Table 16 provides information that the difference between testing results that have a positive effect, and no effect is quite small. It means that opportunities for CSR disclosure research in Indonesia are still wide open by using profitability as an independent variable.

Table-17. Mapping of test results on the effect of firm size.

Testing results of firm size	Total
Positive Effect	27
Negative Effect	1
No Effect	8
Total	36

The second most used independent variable in CSR disclosure research in Indonesia is firm size. Table 17 shows that most of the test results on the effect of firm size on CSR disclosure indicate a positive effect. It was shown by Darwis (2009); Veronica and Bachtiar (2010); Larasati and Hadi (2011); Marfuah and Cahyono (2011); Yusuf (2011); Hidayah and Pamungkas (2012); Nur and Priantinah (2012); Santioso and Chandra (2012); Dermawan and Deitiana (2014); Sha (2014); Widyadmono (2014); Herawati. (2015); Riantani and Nurzamzam (2015); Rohmah (2015); Armadi and Astika (2016); Gunardi et al. (2016); Krisna and Suhardianto (2016); Qoyum et a Meita, I. (2017). The influence of company characteristics on disclosure of social responsibility with institutional ownership as a moderating variable. Journal of Management and Business Research (JRMB) UNIAT Faculty of Economics, 2(s1),">Ratnasari and Meita (2017); Sumilat and Destriana (2017); Wandriani (2017); Aryani and Zuchroh (2018); Cahyaningtyas (2018) and Gaol and Harjanto (2019).

Table-18. Mapping of test results on the effect of leverage.

Testing results of firm size	Total
Positive Effect	9
Negative Effect	5
No Effect	13
Total	27

The third most used independent variable in CSR disclosure research in Indonesia is leverage. Table 18 shows that most of the test results on the effect of leverage on CSR disclosure indicate no effect. It was shown by Rahman and Widyasari (2008); Veronica and Bachtiar (2010); Marfuah and Cahyono (2011); Santioso and Chandra (2012); Dermawan and Deitiana (2014); Sha (2014); Pradnyani and Sisdyani (2015); Gunardi et al. (2016); Krisna and Suhardianto (2016); Sumilat and Destriana (2017) and Wiyuda and Pramono (2017).

4.11. Future Research Agenda

Table-19. Future research agenda.

Item	Recommendation
Theory	Theory of Planned Behaviour, Ethical Theory, Social Control Theory, Resource Dependence Theory, Resource Based Theory, Theory of Political Economy, Good Management Theory, Slack Resource Theory, Social Identitiy Theory, Stewardship Theory, Bird in Hand Theory, or Life Cycle Theory
Unit of Analysis	Government Owned Companies, Telecommunication Companies, Tobacco Companies,  Natural Resources Companies, or Consumer Good Companies on the IDX, or Companies with Indonesia's Best Wealth Creator Award
Number of Year Coverage	1 to 5 years
Dependent Variables	CSR Disclosure, Firm Value, Tax Aggressiveness, Tax Avoidance, Market Value Added, Information Uncertainty, Value Relevance, Cost of Capital, Stock Return, Dividend Policy, Firm Reputation, or Abnormal Return
Independent Variables	Solvability, Behavioural Control, Operation Efficiency, Foreign Nationality on Board, Customer Proximity, Political Connection, Return on Investment, Tax Avoidance, Net Profit Margin, Ownership Concentration, Environmental Certification, International Experience, Creditor, Ethnicity, Slack Resources, Manager's Behaviour, Market Capitalization, or Government Ownership
Moderating Variables	Audit Committee, Institutional Ownership, Board of Commissioner, Firm Size, Corporate Governance, Earnings Management, Political Connection, or Tax Incentive
Proxy of CSR Disclosure	Global Reporting Initiative Index, Islamicity Disclosure Index, Indonesia Sustainability Reporting Award, or Islamic Social Reporting

Table 19 provides information about future research agenda in CSR disclosure research in Indonesia based on the theory used, unit of analysis and number of year coverage, dependent variables, independent variables, moderating variables, mediating variables, and proxy. This study categorizes them in future research agenda because they are discussed only once, rarely examined in previous studies, or inconsistent testing results.

5. CONCLUSION

This study aims to map research articles related to corporate social responsibility disclosure in Indonesia from 2008 to early 2020 and provide future research agenda about the research of corporate social responsibility disclosure in Indonesia. Mapping is based on the level of publisher accreditation, research method, research topics, theories used, the unit of analysis, analysis year, sample size, research variables, proxy, and test results. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 184 research articles published by Sinta accredited journals (Indonesia Reputable Journals) as well as Scopus indexed journals.

The results show that the majority of publisher accreditation levels are Sinta 2, and some have been indexed by Scopus. The most discussed research topics are determinants of CSR disclosure. Most studies use legitimacy theory and stakeholder theory as a theoretical basis. The majority of studies use manufacturing companies listed on the IDX as the unit of analysis with a scope of three years of analysis and an average sample size of 58 companies. The majorities of studies use CSR disclosure as the dependent variable and use three or five independent variables. The most used independent variables are profitability, firm size, and leverage. The majority of testing results on the effect of profitability and firm size on CSR disclosure show a positive effect. In contrast, the majority of test results on the effect of leverage show no effect. Some studies also use the moderating variable.

This research is expected to be able to contribute in the form of a research gap that can be used as further research material for academics and provide input for regulators in setting CSR disclosure in the future. This study only uses a qualitative method that focuses on the bibliographic approach. Future studies are expected to use qualitative methods through interviews to gather expert opinions regarding CSR disclosure in Indonesia. Also, this study only uses the bibliographic approach, which is presented in tabular form. Future studies can conduct analysis using a data mining approach to dig deeper into specific patterns related to research on CSR disclosure in Indonesia because the data mining approach can extract and identify useful information and detailed knowledge from large databases.

Funding: This study received no specific financial support.

Competing Interests: The authors declare that they have no competing interests.

Acknowledgement: All authors contributed equally to the conception and design of the study.

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APPENDIX 1

No	Author	Year	Publisher
1	Anggraeni & Djakman	2018	EKUITAS : Jurnal Ekonomi dan Keuangan
2	Bernadus	2013	Jurnal Economia
3	Famiola & Adiwoso	2016	Social Responsibilty Journal
4	Fauziah & Yudho	2013	Jurnal Dinamika Akuntansi
5	Gunawan	2009	Social Responsibilty Journal
6	Gunawan	2015	Social Responsibilty Journal
7	Harmoni	2010	Jurnal Ilmiah Ekonomi Bisnis
8	Hendarto	2009	Gadjah Mada International Journal of Business
9	Hidayati	2011	Social Responsibilty Journal
10	Iqbal	2017	Islamic Economic Journal
11	Ismayanti	2015	An-Nisbah: Jurnal Ekonomi Syariah
12	Jahja	2016	Jurnal Ekonomi Modernisasi
13	Junaidi	2015	Jurnal Akuntansi & Investasi
14	Maharani	2016	Jurnal Ilmiah Akuntansi Indonesia
15	Maisya & Fauzi	2016	Jurnal Ekonomi Syariah Teori dan Terapan
16	Murfidin et al.	2018	International Journal of Energy Economics and Policy
17	Napitupulu & Panjaitan	2018	Jurnal Bisnis dan Ekonomi
18	Naraduhita & Sawarjuwono	2012	Jurnal Akuntansi dan Auditing
19	Rinovian & Suarsa	2018	Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
20	Sihotang & Effendi	2009	KEK (Kajian Ekonomi dan Keuangan)
21	Trisnawati	2012	Jurnal Akuntansi dan Auditing Indonesia
22	Waagstein	2010	Journal of Business Ethics
23	Wahyudi	2017	Jurnal Akuntansi dan Auditing Indonesia
24	Wulolo 7 Rahmawati	2017	Jurnal Organisasi dan Manajemen
25	Yuliana	2010	InFestasi: Jurnal Bisnis dan Akuntansi
26	Zumaroh & Wahyuni	2019	Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan

APPENDIX 2

No	Author	Year	Publisher	Topic
1	Aalin	2018	Jurnal AKSI (Akuntansi dan Sistem Informasi)	Effect on Tax Aggressiveness
2	Adhitya	2016	Jurnal Bisnis dan Manajemen	Moderating Role on the Effect of Accounting Information to Stock Price
3	Adriani	2015	JWM (Jurnal Wawasan Manajemen)	Effect on Firm Value
4	Agustami & Hidayat	2015	Jurnal Riset Akuntansi dan Keuangan	Determinants
5	Aini	2015	KINERJA	Determinants
6	Aji	2015	EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis, dan Perbankan	Effect on Stock Price
7	Anggita et al.	2019	Accruals (Accounting Research Journal of Sutaatmadja)	Determinants
8	Anggraeni & Djakman	2017	Jurnal Akuntansi dan Keuangan Indonesia	Determinants
9	Anggraini	2014	Jurnal Akuntansi	Effect on Stock Return
10	Armadi & Astika	2016	E-Jurnal Akuntansi	Determinants
11	Aryani & Zuchroh	2018	TIFBR (Tazkia Islamic Finance & Business Review)	Determinants
12	Asmeri et al.	2017	Indonesian Journal of Sustainability Accounting and Management	Determinants
13	Astiyani & Astika	2014	E-Jurnal Akuntansi	Effect on Firm Value
14	Barus	2016	Jurnal Manajemen dan Keuangan	Moderating Role on the Effect of Corporate Governance to Financial Performance
15	Bawafi & Prasetyo	2016	Jurnal Reviu Akuntansi dan Keuangan (JRAK)	Effect on Firm Value
16	Budiman	2015	Jurnal Riset Akuntansi Mercu Buana (JRAMB)	Determinants
17	Cahyaningtyas	2018	Journal of Economics, Business, and Government Challenges	Determinants
18	Candrayanthi & Saputra	2013	E-Jurnal Akuntansi	Effect on Financial Performance
19	Cheng & Christiawan	2011	Jurnal Akuntansi dan Keuangan	Effect on Abnormal Return
20	Darmawati	2015	Jurnal Keuangan dan Perbankan	Effect on Firm Performance
21	Darsana et al.	2017	JIMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha	Effect on Tax Aggressiveness
22	Darwis	2009	Jurnal Keuangan dan Perbankan	Determinants
23	Dermawan & Deitiana	2014	Jurnal Bisnis dan Akuntansi	Determinants
24	Dewa et al.	2014	Accounting Analysis Journal	Moderating Role on the Effect of Profitability to Firm Value
25	Dewi	2013	El Dinar: Jurnal Keuangan dan Perbankan Syariah	Effect on Market Value Added
26	Dewi & Cynthia	2018	Jurnal Akuntansi	Effect on Tax Aggressiveness
27	Dewi & Pitawati	2018	Jurnal Riset Akuntansi (JUARA)	Effect on Profitability
28	Dewi & Sanica	2017	Jurnal Ilmiah Akuntansi dan Bisnis	Effect on Firm Value
29	Dharma & Noviari	2017	E-Jurnal Akuntansi	Effect on Tax Avoidance
30	Dianawati	2018	EKUITAS : Jurnal Ekonomi dan Keuangan	Determinants
31	Edison	2017	Jurnal Bisnis dan Manajemen	Determinants
32	Fauzi et al.	2016	InFestasi: Jurnal Bisnis dan Akuntansi	Effect on Firm Value
33	Fauziah et al.	2016	Manajemen IKM : Jurnal Manajemen Pengembangan Industri Kecil Menengah	Effect on Financial & Stock Performance
34	Filemon & Krisnawati	2014	Jurnal Manajemen Indonesia (JMI)	Effect on Return on Assets
35	Firmansyah & Irwanto	2020	International Journal of Psychosocial Rehabilitation	Effect on Information Uncertainty
36	Firmansyah & Yusuf	2020	ASSETS: Jurnal Akuntansi dan Pendidikan	Effect on Value Relevance
37	Fitri & Munandar	2018	BINUS Business Review	Effect on Tax Aggressiveness
38	Gantino	2016	Jurnal Dinamika Akuntansi dan Bisnis (JDAB)	Effect on Financial Performance
39	Gaol & Harjanto	2019	Polish Journal of Management Studies	Determinants
40	Ginting	2016	KINERJA	Determinants
41	Gunardi	2016	International Journal of Monetary, Economics, and Finance	Determinants
42	Gunawan	2017	Jurnal Akuntansi	Effect on Tax Aggressiveness
43	Gunawan et al.	2018	AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi	Effect on Tax Aggressiveness
44	Hamdani	2014	Jurnal Organisasi dan Manajemen	Effect on Stock Price
45	Handayani	2012	Jurnal Keuangan dan Perbankan	Effect on Return on Assets
46	Hartini	2012	Management Analysis Journal	Moderating Role on the Effect of Financial Ratio to Profit Growth
47	Hartini & Rahayu	2018	Media Riset Bisnis & Manajemen	Effect on Financial Performance
48	Herawati	2015	JRAP (Jurnal Riset dan Akuntansi Perpajakan)	Determinants
49	Hidayah & Pamungkas	2012	Jurnal Aplikasi Bisnis	Determinants
50	Hidayat et al.	2016	JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)	Effect on Tax Aggressiveness
51	Ibrahim et al.	2015	Jurnal Akuntansi Multiparadigma	Determinants
52	Imroatussolihah	2013	Jurnal Ilmu Manajemen (JIM)	Effect on Earning Response Coefficient
53	Inayaturrohmah & Puspitosari	2019	At-Tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam	Effect on Tax Aggressiveness
54	Indraswari & Mimba	2017	E-Jurnal Akuntansi	Determinants
55	Iswandika et al.	2014	Jurnal Akuntansi Trisakti	Determinants
56	Khairunisa et al.	2017	Jurnal Riset Akuntansi Kontemporer	Effect on Tax Avoidance
57	Krisna & Suhardianto	2016	Jurnal Akuntansi dan Keuangan	Determinants
58	Larasati & Hadi	2011	Jurnal Akuntansi dan Auditing Indonesia	Determinants
59	Lestari & Kartikaningdyah	2018	Journal of Applied Accounting and Taxation	Effect on Tax Aggressiveness
60	Luthan et al.	2018	EKUITAS : Jurnal Ekonomi dan Keuangan	Effect on Profitability
61	Mai	2017	Jurnal Keuangan dan Perbankan	Determinants
62	Makhfudloh et al.	2018	Jurnal Akuntansi dan Bisnis	Effect on Tax Aggressiveness
63	Malino & Wirawati	2017	E-Jurnal Akuntansi	Moderating Role on the Effect of Profitability to Firm Value
64	Marfuah & Cahyono	2011	Jurnal Akuntansi dan Auditing Indonesia	Determinants
65	Margaretha & Isnaini	2014	JMK (Jurnal Manajemen dan Kewirausahaan)	Mediating Role on the Effect of Board Diversity & Gender Composition to Firm Value
66	Margaretha & Witedjo	2014	Media Riset Akuntansi, Auditing, & Informasi	Effect on Financial Performance
67	Masykuroh	2012	Al-Tahrir : Jurnal Pemikiran Islam	Determinants
68	Menne	2016	Advances in Islamic Finance, Marketing, and Management	Effect on Financial Performance
69	Muliani et al.	2014	JIMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha	Moderating Role on the Effect of Financial Performance to Firm Value
70	Mulyani et al.	2017	Jurnal RAK (Riset Akuntansi Keuangan)	Effect on Tax Avoidance
71	Mutamimah et al.	2011	Jurnal Manajemen Teori dan Terapan	Effect on Financial Performance
72	Nasution & Adhariani	2016	Jurnal Akuntansi dan Keuangan Indonesia	Determinants
73	Ningrum et al.	2018	BALANCE: Economic, Business, Management and Accounting Journal	Effect on Tax Avoidance
74	Nugroho & Yulianto	2015	Accounting Analysis Journal	Determinants
75	Nur & Priantinah	2012	Jurnal Nominal	Determinants
76	Nurkhin	2010	Jurnal Dinamika Akuntansi	Determinants
77	Nurofik	2013	Jurnal Akuntansi dan Auditing Indonesia	Determinants
78	Nussy	2013	Jurnal Keuangan dan Perbankan	Determinants
79	Nussy	2014	Jurnal Keuangan dan Perbankan	Determinants
80	Oktafia	2013	Jurnal Ilmiah Akuntansi dan Humanika	Determinants
81	Oktariani & Mimba	2014	E-Jurnal Akuntansi	Determinants
82	Oktavianawati & Sri	2018	Accounting Analysis Journal	Determinants
83	Parengkuan	2017	Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi	Effect on Financial Performance
84	Prabowo et al.	2017	International Journal of Trade and Global Markets	Determinants
85	Pradnyani & Sisdyani	2015	E-Jurnal Akuntansi	Determinants
86	Pramukti & Buana	2019	OWNER (Riset dan Jurnal Akuntansi)	Determinants
87	Prasetya & Gayatri	2016	E-Jurnal Akuntansi	Mediating Role on the Effect of Firm Size to Earnings Management
88	Prasista & Setiawan	2016	E-Jurnal Akuntansi	Effect on Tax Aggressiveness
89	Prastuti & Budiasih	2015	E-Jurnal Akuntansi	Moderating Role on the Effect of Corporate Governance to Firm Value
90	Pratama et al.	2018	Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking	Effect on Profitability
91	Pratiwi & Siregar	2019	International Journal of Business	Effect on Tax Avoidance and Earnings Management
92	Purbowati & Yuliansari	2019	JAD : Jurnal Riset Akuntansi dan Keuangan Dewantara	Effect on Tax Avoidance
93	Putra & Wirakusuma	2015	E-Jurnal Akuntansi	Effect on Firm Value
94	Putranto & Kewal	2014	Jurnal Akuntansi	Effect on Financial Performance
95	Putri & Suprasto	2016	E-Jurnal Akuntansi	Effect on Firm Value
96	Putri & Suryarini	2017	Accounting Analysis Journal	Effect on Tax Avoidance
97	Putri et al.	2016	Jurnal Aplikasi Manajemen	Effect on Firm Value
98	Qoyum et al.	2017	Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam	Determinants
99	Rachmawati	2016	Media Riset Akuntansi, Auditing, & Informasi	Effect on Earning Response Coefficient
100	Rahayu & Anisyukurlillah	2015	Accounting Analysis Journal	Determinants
101	Rahman & Widyasari	2008	Jurnal Akuntansi dan Auditing Indonesia	Determinants
102	Ramadhini et al.	2020	DLSU Business & Economics Review	Determinants
103	Ratih & Setyarini	2014	AKRUAL: Jurnal Akuntansi	Effect on Return on Assets
104	Ratmono & Juliarto	2019	International Journal of Civil Engineering and Technology	Effect on Tax Aggressiveness
105	Ratmono & Sagala	2015	Jurnal Nominal	Effect on Tax Aggressiveness
106	Ratnasari & Meita	2017	JRMB (Jurnal Riset Manajemen dan Bisnis)	Determinants
107	Rengganis & Putri	2018	E-Jurnal Akuntansi	Effect on Tax Aggressiveness
108	Restuningdiah	2010	Jurnal Keuangan dan Perbankan	Determinants
109	Restuti & Nathaniel	2012	Jurnal Dinamika Manajemen	Effect on Earning Response Coefficient
110	Retno & Priantinah	2012	Jurnal Nominal	Effect on Firm Value
111	Riantani & Nurzamzam	2015	JDM (Jurnal Dinamika Manajemen)	Determinants
112	Rohmah	2015	Esensi: Jurnal Bisnis dan Manajemen	Determinants
113	Santioso & Chandra	2012	Jurnal Bisnis dan Akuntansi	Determinants
114	Santoso et al.	2017	International Journal of Social Science and Business	Effect on Financial Performance
115	Sari & Priantinah	2018	Jurnal Nominal	Effect on Firm Value
116	Sari & Tjen	2016	International Research Journal of Business Studies	Effect on Tax Aggressiveness
117	Sastrawan & Suaryana	2016	E-Jurnal Akuntansi	Determinants
118	Septiadi et al.	2017	Journal of Applied Managerial Accounting	Effect on Tax Avoidance
119	Sha	2014	Jurnal Akuntansi	Determinants
120	Singgih et al.	2017	Jurnal Bisnis dan Manajemen	Determinants
121	Siswianti & Kiswanto	2016	Accounting Analysis Journal	Effect on Tax Aggressiveness
122	Sopacua	2017	The Indonesian Accounting Review	Determinants
123	Suciwati et al.	2016	Jurnal Bisnis dan Kewirausahaan	Effect on Financial Performance
124	Sudana & Arlindania	2011	Jurnal Manajemen Teori dan Terapan	Determinants
125	Suharjanto & Nugraheni	2012	Jurnal Akuntansi	Effect on Firm Value
126	Suharsono & Rahmasari	2013	Jurnal Ilmiah Akuntansi dan Humanika	Effect on Cost of Capital
127	Sukasih & Sugiyanto	2017	Riset Akuntansi dan Keuangan Indonesia	Determinants
128	Sulistiana	2017	JAK (Jurnal Akuntansi): Kajian Ilmiah Akuntansi	Effect on Stock Price
129	Sumilat & Destriana	2017	Jurnal Bisnis dan Akuntansi	Determinants
130	Suparjan & Mulya	2012	Media Riset Akuntansi, Auditing, & Informasi	Mediating Role on the Effect of Social and Financial Performance to Firm Value
131	Suprimarini & Suprasto	2017	E-Jurnal Akuntansi	Effect on Tax Aggressiveness
132	Suteja et al.	2016	International Journal of Economics and Financial Issues	Effect on Profitability
133	Swandari & Sadikin	2016	BINUS Business Review	Determinants
134	Syukron	2018	Dinar: Jurnal Prodi Ekonomi Syariah	Effect on Financial Performance
135	Tandry et al.	2014	International Journal of Trade and Global Markets	Effect on Firm Value
136	Titisari & Mahanani	2017	Jurnal Riset Akuntansi (JUARA)	Effect on Tax Avoidance
137	Trihermanto & Nainggolan	2019	Social Responsibilty Journal	Effect on Dividend Policy
138	Triyono & Setyadi	2015	Kompartemen: Jurnal Ilmiah Akuntansi	Effect on Firm Value
139	Tunggal & Fachrurrozie	2014	Accounting Analysis Journal	Effect on Financial Performance
140	Umbara & Suryanawa	2014	E-Jurnal Akuntansi	Effect on Firm Value
141	Utomo	2016	Dinamika Akuntansi Keuangan dan Perbankan	Effect on Firm Value
142	Utomo	2019	Jurnal Penelitian Teori & Terapan Akuntansi (PETA)	Effect on Stock Price
143	Veronica & Bachtiar	2010	International Journal of Islamic and Middle Eastern Finance and Management	Determinants
144	Wandriani	2017	Jurnal Manajemen Bisnis dan Kewirausahaan	Determinants
145	Wardani & Santi	2018	Jurnal Akuntansi UST	Effect on Earnings Management
146	Wardhani & Cahyonowati	2011	Jurnal Akuntansi dan Auditing	Determinants
147	Wicaksono	2017	Akuntabel : Jurnal Ekonomi dan Keuangan	Effect on Earning Response Coefficient
148	Widya & Sandra	2014	Akuntabilitas: Jurnal Ilmu Akuntansi	Determinants
149	Widyadmono	2014	Jurnal Siasat Bisnis	Determinants
150	Widyaningsih	2018	Jurnal Akuntansi dan Pajak	Moderating Role on the Effect of Corporate Governance to Firm Value
151	Wijaya & Sumiati	2017	Bilancia : Jurnal Ilmiah Akuntansi	Effect on Firm Value
152	Wijayanti et al.	2017	Economica: Jurnal Program Studi Pendidikan Ekonomi STKIP PGRI Sumatera Barat	Effect on Tax Avoidance
153	Wiska et al.	2018	Jurnal Riset Akuntansi (JUARA)	Moderating Role on the Effect of Corporate Governance & Profitability to Firm Value
154	Wiyuda & Pramono	2017	Kompartemen: Jurnal Ilmiah Akuntansi	Determinants
155	Wulandari & Herkulanus	2015	E-Jurnal Akuntansi	Effect on Earning Response Coefficient
156	Yuliana et al.	2008	Jurnal Akuntansi dan Keuangan Indonesia	Determinants
157	Yunistiyani & Tahar	2017	JIA (Jurnal Ilmiah Akuntansi)	Effect on Tax Aggressiveness
158	Yusuf	2011	BINUS Business Review	Determinants

 

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