Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure
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https://doi.org/10.24843/EJA.2023.v33.i11.p17
Abstrak
The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made.
Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure
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Referensi
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CNBC Indonesia. (2020). Konkret! PTBA Salurkan Dana CSR Rp.60 M Hingga Agustus 2020. Https://Www.Cnbcindonesia.Com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27(3), 1956–1982. https://doi.org/https://doi.org/10.24843/eja.2019.v27.i03.p12
Ekowati, Lilis, P., & Wulandari, A. (2014). Pengaruh Profitabilitas, Likuiditas, Growth, Dan Media Exposure Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012). Simposium Nasional Akuntansi, 40, 1–24.
Elma Kardiyanti, N. K., & Ngurah Bagus Dwirandra, A. A. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i09.p13
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i03.p12
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Kusumaputri, N. S., & Mimba, N. P. S. H. (2020). Pengaruh Ukuran Perusahaan , Good Corporate Governance Dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi. https://doi.org/https://doi.org/10.24843/eja.2021.v31.i07.p15
Lubis, H., Pratama, K., Pratama, I., & Pratami, A. (2019). A systematic review of corporate social responsibility disclosure. International Journal of Innovation, Creativity and Change, 6(9), 415–428.
Mohamed, I. M. A., & Salah, W. (2016). Investigating corporate social responsibility disclosure by banks from institutional theory perspective. Journal of Administrative and Business Studies, 2(6), 123–128. https://doi.org/10.20474/jabs-2.6.3
Mudah, K., & Retnani, E. D. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi. https://doi.org/https://doi.org/10.33087/ekonomis.v5i1.264
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of Board Characteristics on CSR Disclosure. The Journal of Applied Business Research, 33(4), 801–810.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Pambudi, W. F., Dian, W., Suherman, Leonardus, S. B. A. M., & Sukrisno. (2022). How Do Green Investment, Corporate Social Responsibility Disclosure, and Social Collaborative Initiatives Drive Firm’s Distribution Performance?*. Journal of Distribution Science, 20(4), 51–63. https://doi.org/10.15722/jds.20.04.202204.51
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Sciarelli, M., Tani, M., Landi, G., & Papaluca, O. (2019). The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies. International Business Research, 12(3), 109. https://doi.org/10.5539/ibr.v12n3p109
Setyoastuti, P., & Saragih, E. H. (2021). ). Pengaruh Persepsi Karyawan atas Praktik Corporate Social Responsibility Perusahaan terhadap Komitmen Organisasional Karyawan. Journal of Management and Business Review, 18(2), 464–477. https://doi.org/https://doi.org/10.34149/jmbr.v18i2.297
Sisdyani, Subroto, S., & Baridwan. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
SRI-KEHATI. (n.d.). indeks SRI-KEHATI. Https://Kehati.or.Id/Indeks-Sri-Kehati/.
Susilowati, Zulfa, & Hartono. (2018). ). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Ekonomi, Manajemen Dan Akuntansi, 2(1), 15–25.
Widiastuti, H., U. E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 1445–1472. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Antaranews.com. (2021). Bank Mandiri salurkan 2.000 paket sembako ke petani di Gorontalo. https://www.antaranews.com/Berita/2148734/Bank-Mandiri-Salurkan-2000-Paket-Sembako-Ke-Petani-Di-Gorontalo.
CNBC Indonesia. (2021). PGN Salurkan Bantuan CSR Rp 1,3 M untuk Hadapi COVID-19. https://www.cnbcindonesia.com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
CNBC Indonesia. (2020). Konkret! PTBA Salurkan Dana CSR Rp.60 M Hingga Agustus 2020. Https://Www.Cnbcindonesia.Com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27(3), 1956–1982. https://doi.org/https://doi.org/10.24843/eja.2019.v27.i03.p12
Ekowati, Lilis, P., & Wulandari, A. (2014). Pengaruh Profitabilitas, Likuiditas, Growth, Dan Media Exposure Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012). Simposium Nasional Akuntansi, 40, 1–24.
Elma Kardiyanti, N. K., & Ngurah Bagus Dwirandra, A. A. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i09.p13
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i03.p12
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Kusumaputri, N. S., & Mimba, N. P. S. H. (2020). Pengaruh Ukuran Perusahaan , Good Corporate Governance Dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi. https://doi.org/https://doi.org/10.24843/eja.2021.v31.i07.p15
Lubis, H., Pratama, K., Pratama, I., & Pratami, A. (2019). A systematic review of corporate social responsibility disclosure. International Journal of Innovation, Creativity and Change, 6(9), 415–428.
Mohamed, I. M. A., & Salah, W. (2016). Investigating corporate social responsibility disclosure by banks from institutional theory perspective. Journal of Administrative and Business Studies, 2(6), 123–128. https://doi.org/10.20474/jabs-2.6.3
Mudah, K., & Retnani, E. D. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi. https://doi.org/https://doi.org/10.33087/ekonomis.v5i1.264
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of Board Characteristics on CSR Disclosure. The Journal of Applied Business Research, 33(4), 801–810.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Pambudi, W. F., Dian, W., Suherman, Leonardus, S. B. A. M., & Sukrisno. (2022). How Do Green Investment, Corporate Social Responsibility Disclosure, and Social Collaborative Initiatives Drive Firm’s Distribution Performance?*. Journal of Distribution Science, 20(4), 51–63. https://doi.org/10.15722/jds.20.04.202204.51
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Sciarelli, M., Tani, M., Landi, G., & Papaluca, O. (2019). The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies. International Business Research, 12(3), 109. https://doi.org/10.5539/ibr.v12n3p109
Setyoastuti, P., & Saragih, E. H. (2021). ). Pengaruh Persepsi Karyawan atas Praktik Corporate Social Responsibility Perusahaan terhadap Komitmen Organisasional Karyawan. Journal of Management and Business Review, 18(2), 464–477. https://doi.org/https://doi.org/10.34149/jmbr.v18i2.297
Sisdyani, Subroto, S., & Baridwan. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
SRI-KEHATI. (n.d.). indeks SRI-KEHATI. Https://Kehati.or.Id/Indeks-Sri-Kehati/.
Susilowati, Zulfa, & Hartono. (2018). ). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Ekonomi, Manajemen Dan Akuntansi, 2(1), 15–25.
Widiastuti, H., U. E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 1445–1472. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Diterbitkan
2023-11-30
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PRATAMA, I Putu Dedy Wijaya; SISDYANI, Eka Ardhani.
Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 3056-3069, nov. 2023.
ISSN 2302-8556.
Tersedia pada: <http://ojs.unud.ac.id/index.php/akuntansi/article/view/100028>. Tanggal Akses: 14 aug. 2025
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p17.
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