Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
Abstract
Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes.
Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.
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References
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Armika, A. A. A. M., & Suryanawa, I. K. (2018). Pengaruh Pengungkapan Tanggung Jawab Sosial Pada Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 22, 80. https://doi.org/10.24843/EJA.2018.v22.i01.p04
Brigham, E., & Houston, J. (2015). Fundamentals of Financial Management, Concise 8th Edition (8th ed.). Cengage Learning.
Chung, C. Y., Jung, S., & Young, J. (2018). Do CSR activities increase firm value? Evidence from the Korean market. Sustainability (Switzerland), 10(9), 1–22. https://doi.org/10.3390/su10093164
D’Amato, A., & Falivena, C. (2019). Corporate social responsibility and firm value: Do firm size and age matter? Empirical evidence from European listed companies. Corporate Social Responsibility and Environmental Management, August, 1–16. https://doi.org/10.1002/csr.1855
Damayanthi, I. G. A. E. (2019). Fenomena Faktor yang Mempengaruhi Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 208. https://doi.org/DOI: https://doi.org/10.24843/EJA.2019.v29.i01.p19
Dang, C., (Frank) Li, Z., & Yang, C. (2018). Measuring firm size in empirical corporate finance. Journal of Banking and Finance, 86, 159–176. https://doi.org/10.1016/j.jbankfin.2017.09.006
Darmastika, I. W. R., & Ratnadi, N. M. D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Dengan Profitabilitas dan Leverage Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 27, 362–387. https://doi.org/10.24843/EJA.2019.v27.i01.p14
Deegan, C. M. (2014). Financial accounting theory/Craig Deegan. (4E ed.). McGraw-Hill Education (Australia) Pty Ltd.
Fernando, S., & Lawrence, S. (2014). A Theoretical Framewrok for CSR Practices: Integrating Legitimacy Theory, Stakeholder Theory and Institutional Theory. The Journal of Theoretical Accounting, 1(Fall 2014), 149–178.
Ghozali, I. (2018). Aplikasi Multivariate Dengan Program IBM SPSS 25 (Edisi ke-9). Badan Penerbit-Undip.
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi International Financial Reporting System (IFRS) (Edisi ke-4). Badan Penerbit Unversitas Diponegoro.
GRI, G. R. I. (2017). Global Reporting Initiative (GRI) Standards. February. www.globalreporting.org
Hafez, H. (2016). Corportae Social Responsibility and Firm Value: an Empirical Study of an Emerging Economy. Journal of Governance and Regulation, 5(4), 40–53. https://doi.org/10.22495/jgr_v5_i4_p3
Hirdinis, M. (2019). Capital structure and firm size on firm value moderated by profitability. International Journal of Economics and Business Administration, 7(1), 174–191. https://doi.org/10.35808/ijeba/204
Hu, Y., Chen, S., Shao, Y., & Gao, S. (2018). CSR and firm value: Evidence from China. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124597
Isnalita, & Narsa, I. M. (2017). CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange). Asian Journal of Accounting Research, 2(2), 8–14. https://doi.org/10.1108/ajar-2017-02-02-b002
Jadiyappa, N., Iyer, S. R., & Jyothi, P. (2019). Does social responsibility improve firm value? Evidence from mandatory corporate social responsibility regulations in India. International Review of Finance, June, 1–8. https://doi.org/10.1111/irfi.12282
Jitmaneeroj, B. (2018). A latent variable analysis of corporate social responsibility and firm value. Managerial Finance, 44(4), 478–494. https://doi.org/10.1108/MF-08-2017-0303
Karundeng, F., Nangoi, G. B., & Karamoy, H. (2017). Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas, Kepemilikan Manajemen dan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Jakarta tahun. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 1–10. https://doi.org/10.35800/jjs.v8i2.16901
KEHATI. (2019). Index Sri-kehati – KEHATI. https://www.kehati.or.id/index-sri-kehati/
Kieso, D., Weygandt, J., & Warfield, P. (2013). Intermediate Accounting, 15th edition (15th ed.). WILEY.
Kompas.com. (2020). Investasi Berkelanjutan, Hijau, dan Berdampak Halaman all - Kompas. https://kompas.com
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 19(1), 741–770. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28132
Laskar, N. (2018). Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia. Journal of Asia Business Studies, 12(4), 571–593. https://doi.org/10.1108/JABS-11-2016-0157
Laskar, N., & Maji, S. G. (2016). Corporate sustainability reporting practices in India: Myth or reality? Social Responsibility Journal, 12(4), 625–641. https://doi.org/10.1108/SRJ-05-2015-0065
Laskar, N., & Maji, S. G. (2018). Disclosure of corporate sustainability performance and firm performance in Asia. In Asian Review of Accounting (Vol. 26, Issue 4). https://doi.org/10.1108/ARA-02-2017-0029
Lawrence, L., & Thomas, T. (2018). Sustainability Reporting in ASEAN Countries. Asean Csr Network, 133.
Litfin, T., Meeh-Bunse, G., Luer, K., & Teckert, Ö. (2017). Corporate social responsibility reporting-a Stakeholder’s perspective approach. Business Systems Research, 8(1), 30–42. https://doi.org/10.1515/bsrj-2017-0003
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
Nuryana, I., & Bhebhe, E. (2019). Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. AFRE (Accounting and Financial Review), 2(2), 68–87. https://doi.org/10.26905/afr.v2i2.3261
OJK, O. J. K. I. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017. 1–15.
Omran, M. A., & Ramdhony, D. (2015). Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review. International Journal of Accounting and Financial Reporting, 5(2), 38. https://doi.org/10.5296/ijafr.v5i2.8035
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2019). 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, August 2017. https://doi.org/10.1108/SRJ-08-2017-0160
Purwohandoko. (2017). The Influence of Firm’s Size, Growth, and Profitability on Firm Value with Capital Structure as the Mediator: A Study on the Agricultural Firms Listed in the Indonesian Stock Exchange. International Journal of Economics and Finance, 9(8), 103. https://doi.org/10.5539/ijef.v9n8p103
Puspaningrum, Y. (2017). Pengaruh Corporate Social Responsibility Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Pertambangan Di Bursa Efek Indonesia). Jurnal Profita, 2(1), 1–14.
Putri, K. G. A., & Wirakusuma, M. G. (2020). Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan. E-Jurnal Akuntansi, 30(1), 28–38. https://doi.org/https://doi.org/10.24843/EJA.2020.v30.i01.p03
Republik Indonesia, P. (2007). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007. 76.
Republik Indonesia, P. (2008). Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. 1.
Republik Indonesia, P. (2012). PP RI No 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas. 1–8.
Sabatini, K., & Sudana, I. P. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 56–69. https://doi.org/10.24843/jiab.2019.v14.i01.p06
Su, W., Peng, M. W., Tan, W., & Cheung, Y. L. (2016). The Signaling Effect of Corporate Social Responsibility in Emerging Economies. Journal of Business Ethics, 134(3), 479–491. https://doi.org/10.1007/s10551-014-2404-4
Suprasto, H. B., & Haryanti, A. P. S. (2019). Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 219. https://doi.org/10.24843/jiab.2019.v14.i02.p07
Tandry, A. Y., Setiawati, L., & Setiawan, E. (2014). The effect of CSR disclosure to firm value with earning management as moderating variable: Case study of non-financing firms listed at Indonesia Stock Exchange. International Journal of Trade and Global Markets, 7(3), 190–204. https://doi.org/10.1504/IJTGM.2014.064907
Vira, A. N., & Wirakusuma, M. G. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi. E-Jurnal Akuntansi, 26, 1299. https://doi.org/10.24843/eja.2019.v26.i02.p17
Wedayanti, L. P., & Wirajaya, I. G. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Fakultas Ekonomi dan Bisnis Universitas
Udayana ( Unud ), Bali - Indonesia email : putriw. E-Jurnal Akuntansi Universitas Udayana, 24(3), 2304–2332.
Wijaya, I. P. I., & Wirawati, N. G. P. (2019). Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi, 26, 1436. https://doi.org/10.24843/EJA.2019.v26.i02.p22
Wiyarna, I. N. A., & Sudana, I. P. (2019). Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 29(1), 292. https://doi.org/10.24843/EJA.2019.v29.i01.p19
Yanto, E. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. JAAF (Journal of Applied Accounting and Finance), 2(1), 36. https://doi.org/10.33021/jaaf.v2i1.304
Youn, H., Hua, N., & Lee, S. (2015). Does size matter? Corporate social responsibility and firm performance in the restaurant industry. International Journal of Hospitality Management, 51, 127–134. https://doi.org/10.1016/j.ijhm.2015.09.008
Published
2021-04-25
How to Cite
NARAYANA, I Putu Laksmana; WIRAKUSUMA, Made Gede.
Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 862-879, apr. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65347>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i04.p06.
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