Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility
Abstract
This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure.
Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.
Downloads
Download data is not yet available.
References
Aguinis, H., & Glavas, A. (2012). What We Know and Don’t Know About Corporate Social Responsibility: A Review and Research Agenda. Journal of Management, 38(4), 932–968. https://doi.org/10.1177/0149206311436079
Aniktia Muhammad Khafid, R. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.15294/aaj.v4i3.8303
Avram, E., & Avasilcai, S. (2014). Business Performance Measurement in Relation to Corporate Social Responsibility: A conceptual Model Development. Procedia - Social and Behavioral Sciences, 109, 1142–1146. https://doi.org/10.1016/j.sbspro.2013.12.601
Benites-Lazaro, L. L., & Mello-Théry, N. A. (2017). CSR as a legitimatizing tool in carbon market: Evidence from Latin America’s Clean Development Mechanism. Journal of Cleaner Production, 149, 218–226. https://doi.org/10.1016/j.jclepro.2017.02.095
Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96. https://doi.org/10.1016/j.orgdyn.2015.02.002
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
Chatterjee, B., & Mitra, N. (2017). CSR should contribute to the national agenda in emerging economies - the ‘Chatterjee Model.’ International Journal of Corporate Social Responsibility, 2(1), 1–11. https://doi.org/10.1186/s40991-017-0012-1
Cuganesan, S., Guthrie, J., & Ward, L. (2010). Examining CSR disclosure strategies within the Australian food and beverage industry. Accounting Forum, 34(3–4), 169–183. https://doi.org/10.1016/j.accfor.2010.07.001
De Vries, G., Terwel, B. W., Ellemers, N., & Daamen, D. D. L. (2015). Sustainability or profitability? How communicated motives for environmental policy affect public perceptions of corporate greenwashing. Corporate Social Responsibility and Environmental Management, 22(3), 142–154. https://doi.org/10.1002/csr.1327
Dyah Indraswari, G. A. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Saham Publik pada Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 9(3), 816–828.
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Bisma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311
Ghosh, S. (2014). A Study of the Participation of the Private Sector Companies of India in Corporate Social Responsibility Activities through Conjoint Analysis. Vision: The Journal of Business Perspective, 18(2), 91–108. https://doi.org/10.1177/0972262914528436
Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16. https://doi.org/10.1016/j.acclit.2015.03.001
Jamali, D., & Carroll, A. (2017). Capturing advances in CSR: Developed versus developing country perspectives. Business Ethics, 26(4), 321–325. https://doi.org/10.1111/beer.12157
Khasharmeh, H. A., & Desoky, A. M. (2013). On-line Corporate Social Responsibility Disclosures : The Case of the Gulf Cooperation Council ( GCC ) Countries. Global Review of Accounting and Finance, 4(2), 39–64.
Latapí Agudelo, M. A., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. International Journal of Corporate Social Responsibility, 4(1), 1–23. https://doi.org/10.1186/s40991-018-0039-y
Mandaika, Y., & Salim, H. (2015). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, Dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013. E-Jurnal Akuntansi Universitas Katolik Indonesia, 8(2), 181–201. https://doi.org/10.25170/jara.v8i2.18
Pérez, A., & del Rodríguez Bosque, I. (2013). Measuring CSR Image: Three Studies to Develop and to Validate a Reliable Measurement Tool. Journal of Business Ethics, 118(2), 265–286. https://doi.org/10.1007/s10551-012-1588-8
Pradnyani, I., & Sisdyani, E. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 11(2), 384–397.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsiblity. Universitas Diponegoro, 8(1), 12–29.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap pengungkapan Corporate Social Responsibility. Business Accounting Review, 2(1), 2014.
Sholekah, F. W., & Venusita, L. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage, Firm Size, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan High Profile yang Terdaftar di Bursa Efek Indonesia Periode 2008-2012. Jurnal Ilmu Manajemen, 2(3), 795–807.
Stanaland, A. J. S., Lwin, M. O., & Murphy, P. E. (2011). Consumer Perceptions of the Antecedents and Consequences of Corporate Social Responsibility. Journal of Business Ethics, 102(1), 47–55. https://doi.org/10.1007/s10551-011-0904-z
Syam, D. (2013). Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia Adistira Sri Aulia. 3(1), 403–414.
Utara, V., Ilham, E., & Nasir, A. (2014). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Lq45 Yang Terdaftar. Jurnal Ekonomi Universitas Riau, 22(01), 1–18.
Veronica Siregar, S., & Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241–252. https://doi.org/10.1108/17538391011072435
Aniktia Muhammad Khafid, R. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.15294/aaj.v4i3.8303
Avram, E., & Avasilcai, S. (2014). Business Performance Measurement in Relation to Corporate Social Responsibility: A conceptual Model Development. Procedia - Social and Behavioral Sciences, 109, 1142–1146. https://doi.org/10.1016/j.sbspro.2013.12.601
Benites-Lazaro, L. L., & Mello-Théry, N. A. (2017). CSR as a legitimatizing tool in carbon market: Evidence from Latin America’s Clean Development Mechanism. Journal of Cleaner Production, 149, 218–226. https://doi.org/10.1016/j.jclepro.2017.02.095
Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96. https://doi.org/10.1016/j.orgdyn.2015.02.002
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
Chatterjee, B., & Mitra, N. (2017). CSR should contribute to the national agenda in emerging economies - the ‘Chatterjee Model.’ International Journal of Corporate Social Responsibility, 2(1), 1–11. https://doi.org/10.1186/s40991-017-0012-1
Cuganesan, S., Guthrie, J., & Ward, L. (2010). Examining CSR disclosure strategies within the Australian food and beverage industry. Accounting Forum, 34(3–4), 169–183. https://doi.org/10.1016/j.accfor.2010.07.001
De Vries, G., Terwel, B. W., Ellemers, N., & Daamen, D. D. L. (2015). Sustainability or profitability? How communicated motives for environmental policy affect public perceptions of corporate greenwashing. Corporate Social Responsibility and Environmental Management, 22(3), 142–154. https://doi.org/10.1002/csr.1327
Dyah Indraswari, G. A. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Saham Publik pada Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 9(3), 816–828.
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Bisma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311
Ghosh, S. (2014). A Study of the Participation of the Private Sector Companies of India in Corporate Social Responsibility Activities through Conjoint Analysis. Vision: The Journal of Business Perspective, 18(2), 91–108. https://doi.org/10.1177/0972262914528436
Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16. https://doi.org/10.1016/j.acclit.2015.03.001
Jamali, D., & Carroll, A. (2017). Capturing advances in CSR: Developed versus developing country perspectives. Business Ethics, 26(4), 321–325. https://doi.org/10.1111/beer.12157
Khasharmeh, H. A., & Desoky, A. M. (2013). On-line Corporate Social Responsibility Disclosures : The Case of the Gulf Cooperation Council ( GCC ) Countries. Global Review of Accounting and Finance, 4(2), 39–64.
Latapí Agudelo, M. A., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. International Journal of Corporate Social Responsibility, 4(1), 1–23. https://doi.org/10.1186/s40991-018-0039-y
Mandaika, Y., & Salim, H. (2015). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, Dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013. E-Jurnal Akuntansi Universitas Katolik Indonesia, 8(2), 181–201. https://doi.org/10.25170/jara.v8i2.18
Pérez, A., & del Rodríguez Bosque, I. (2013). Measuring CSR Image: Three Studies to Develop and to Validate a Reliable Measurement Tool. Journal of Business Ethics, 118(2), 265–286. https://doi.org/10.1007/s10551-012-1588-8
Pradnyani, I., & Sisdyani, E. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 11(2), 384–397.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsiblity. Universitas Diponegoro, 8(1), 12–29.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap pengungkapan Corporate Social Responsibility. Business Accounting Review, 2(1), 2014.
Sholekah, F. W., & Venusita, L. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage, Firm Size, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan High Profile yang Terdaftar di Bursa Efek Indonesia Periode 2008-2012. Jurnal Ilmu Manajemen, 2(3), 795–807.
Stanaland, A. J. S., Lwin, M. O., & Murphy, P. E. (2011). Consumer Perceptions of the Antecedents and Consequences of Corporate Social Responsibility. Journal of Business Ethics, 102(1), 47–55. https://doi.org/10.1007/s10551-011-0904-z
Syam, D. (2013). Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia Adistira Sri Aulia. 3(1), 403–414.
Utara, V., Ilham, E., & Nasir, A. (2014). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Lq45 Yang Terdaftar. Jurnal Ekonomi Universitas Riau, 22(01), 1–18.
Veronica Siregar, S., & Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241–252. https://doi.org/10.1108/17538391011072435
Published
2020-10-27
How to Cite
ALIT ARIAWAN, I Dewa Nyoman; BUDIASIH, I Gusti Ayu Nyoman.
Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2525 - 2539, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56493>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
