Profitabilitas, Likuiditas, Kepemilikan Pemerintah dan Kualitas Pengungkapan Corporate Social Responsibility
Abstract
The energy sector, being environmentally sensitive, often exhibits low-quality disclosure of corporate social responsibility (CSR). This study aimed to ascertain the relationship between profitability, liquidity, and government ownership on the quality of CSR disclosure among energy sector companies listed on the IDX. Out of a research population of 64 energy sector companies, 51 were selected for observation. Data collected was subsequently analyzed using multiple linear regression for panel data with the STATA 17 tool. Results indicated that while profitability positively correlates with the quality of CSR disclosure, liquidity and government ownership do not significantly impact the quality of such disclosures.
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References
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Dharmawan Krisna, A., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2). https://doi.org/10.9744/jak.18.2.119-128
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Elalfy, A., Weber, O., & Geobey, S. (2020). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Farlinno, A., & Bernawati, Y. (2020). The company characteristics and environmental performance. Polish Journal of Management Studies, 22(2), 111–126. https://doi.org/10.17512/pjms.2020.22.2.08
Fauziah Az-Zahra, A., & Cahyono, Y. T. (2023). Effect of Company Characteristics on Disclosure of Corporate Social Responsibility (Empirical Study of Mining Companies Listed on the IDX in 2018-2021). American Journal of Sciences and Engineering Research, 6(1), 173–181. www.iarjournals.com
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Universitas Diponegoro.
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Herleni, S., Asmeri, R., & Sunreni. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2014-2018). Pareso Jurnal, 3(1), 57–68.
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Hunafah, D. R., Zahwa, S. F., & Hasnawati. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Kepemilikan Saham Publik dan Profitabilitas Terhadap Pengungkapan CSR Selama Masa Pandemi COVID-19. Jurnal Ekonomi Trisakti, 2(2), 1615–1628. https://doi.org/10.25105/jet.v2i2.14999
Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kludacz‐Alessandri, M., & Cygańska, M. (2021). Corporate social responsibility and financial performance among energy sector companies. Energies, 14(19). https://doi.org/10.3390/en14196068
Kumar, K., Kumari, R., & Kumar, R. (2021). The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries. Business and Society Review, 126(4), 513–538. https://doi.org/10.1111/basr.12247
Mayorova, E. (2019). Corporate social responsibility disclosure: Evidence from the european retail sector. Entrepreneurship and Sustainability Issues, 7(2), 891–905. https://doi.org/10.9770/jesi.2019.7.2(7)
Odera, O., Scott, A., & Gow, J. (2016). An examination of the quality of social and environmental disclosures by Nigerian oil companies. Corporate Governance (Bingley), 16(2), 400–419. https://doi.org/10.1108/CG-05-2015-0065
Privika, H. A., Maharani, B., & Irmadariyani, R. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Jenis Industri Terhadap Assurance Laporan Keberlanjutan. Jurnal Akuntansi Universitas Jember, 19(1).
Putri, R. K., Zulbahridar, & Pipin, K. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Dan Basis Kepemilikan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode Tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi, 4(1), 558–571.
Raquiba, H., & Ishak, Z. (2020). Sustainability reporting practices in the energy sector of Bangladesh. International Journal of Energy Economics and Policy, 10(1), 508–516. https://doi.org/10.32479/ijeep.8621
Rizky, Z., & Yuyetta, E. N. A. (2015). Pengaruh Kepemilikan Manajerial, Kepemilikan Pemerintah, Konsentrasi Kepemilikan, Ukuran Pemerintah, Daya Saing Industri, serta Profitabilitas Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4(1), 1–10.
Santika, S., Roekhudin, & Saraswati, E. (2019). The Determination Factors On Disclosure Of Corporate Social Responsibility And Its Impact For Company Value. South East Asia Journal of Contemporary Business, Economics and Law, 18(5), 23–32.
Sartono. (2001). Manajemen Keuangan Teori dan Aplikasi . BPFE-UGM.
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Sudarno, Renaldo, N., Hutauruk, M. B., Junaedi, A. T., & Suyono. (2022). Teori Penelitian Keuangan (Andi, Ed.; 1st ed.). Literasi Nusantara Abadi.
Sugianto, D. (2019). Limbah Chevron di Blok Rokan Paling Banyak Cemari RI. https://finance.detik.com/energi/d-4393788/limbah-chevron-di-blok-rokan-paling-banyak-cemari-ri
Sukirman, Yaisah, U., Hidayah, R., Suryandari, D., & Patrisia, D. (2021). Environmental disclosure on agricultural and mining sector. IOP Conference Series: Earth and Environmental Science, 896(1). https://doi.org/10.1088/1755-1315/896/1/012012
Ulfa, T., Darwanis, & Syam, F. (2022). Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia. International Journal of Research In Business and Social Science, 11(5), 324–334. https://doi.org/10.20525/ijrbs.v11i5.1931
Utami Eryadi, V., Wahyudi, I., & Jumaili, S. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Mayoritas, Kepemilikan Pemerintah, Dan Profitabilitas Terhadap Sustainability Reporting Assurance. Conference on Economic and Business Innovation, 1(1), 1052–1068.
Wiagustini, N. L. P. (2014). Manajemen Keuangan . Udayana University Press.
Winalza, R., & Alfarisi, M. F. (2021). Pengaruh Karakteristik Perusahaan Terhadap CSR Disclosure Perusahaan Sektor Pertanian Dan Pertambangan di BEI. Menara ILMU, XV(01), 75–85.
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, 17(3), 1752–1779.
Zhang, J. (2013). Determinants of corporate environmental and social disclosure in Chinese listed mining, electricity supply and chemical companies annual reports. https://ro.ecu.edu.au/theses/529
Akbas, H. E. (2014). Company Characteristics and Environmental Disclosure: An Empirical Investigation on Companies Listed on Borsa Istanbul 100 Index. Muhasebe ve Finansman Dergisi.
Alshbili, I. A. M. (2016). An Investigation Into Corporate Social Responsibility Disclosure In The Libyan Oil And Gas Industry Using A Mixed-Methods Design: An Institutional Perspective.
Alshbili, I., Elamer, A. A., & Beddewela, E. (2020). Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country. Accounting Research Journal, 33(1), 148–166. https://doi.org/10.1108/ARJ-03-2018-0060
Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. Managerial Auditing Journal, 23(4), 386–404.
Arena, M., Azzone, G., Ratti, S., Urbano, V. M., & Vecchio, G. (2023). Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry. Sustainable Development, 31(1), 12–25. https://doi.org/10.1002/sd.2369
Asmeri, R., Alvionita, T., & Gunardi, A. (2017). CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16. https://doi.org/10.28992/ijsam.v1i1.23
Damamisau Mohammed, S., Hassan, A., & Bala, A. (2020). The Determinants of Corporate Social and Environmental Disclosure in the Nigerian Oil and Gas Industry: An Empirical Investigation. International Journal of Auditing and Accounting Studies, 2(2), 129–153. https://www.researchgate.net/publication/344470591
Dharmawan Krisna, A., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2). https://doi.org/10.9744/jak.18.2.119-128
Dobler, M., Lajili, K., & Zéghal, D. (2015). Corporate environmental sustainability disclosures and environmental risk Alternative tests of socio-political theories. Journal of Accounting and Organizational Change, 11(3), 301–332. https://doi.org/10.1108/JAOC-10-2013-0081
Elalfy, A., Weber, O., & Geobey, S. (2020). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Farlinno, A., & Bernawati, Y. (2020). The company characteristics and environmental performance. Polish Journal of Management Studies, 22(2), 111–126. https://doi.org/10.17512/pjms.2020.22.2.08
Fauziah Az-Zahra, A., & Cahyono, Y. T. (2023). Effect of Company Characteristics on Disclosure of Corporate Social Responsibility (Empirical Study of Mining Companies Listed on the IDX in 2018-2021). American Journal of Sciences and Engineering Research, 6(1), 173–181. www.iarjournals.com
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Universitas Diponegoro.
Hamzah, A., & Rodiyah, S. (2019). Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sub Sektor Pertambangan Batubara Periode 2013-2018. Journal of Islamic Finance and Accounting, 2(2), 99–117. http://ejournal.iainsurakarta.ac.id/index.php/jifa
Herleni, S., Asmeri, R., & Sunreni. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2014-2018). Pareso Jurnal, 3(1), 57–68.
Hopkins, M. (2022). CSR and Sustainability: The Big Issues of the Day. Anthem Press. https://www.researchgate.net/publication/361255135
Hunafah, D. R., Zahwa, S. F., & Hasnawati. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Kepemilikan Saham Publik dan Profitabilitas Terhadap Pengungkapan CSR Selama Masa Pandemi COVID-19. Jurnal Ekonomi Trisakti, 2(2), 1615–1628. https://doi.org/10.25105/jet.v2i2.14999
Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kludacz‐Alessandri, M., & Cygańska, M. (2021). Corporate social responsibility and financial performance among energy sector companies. Energies, 14(19). https://doi.org/10.3390/en14196068
Kumar, K., Kumari, R., & Kumar, R. (2021). The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries. Business and Society Review, 126(4), 513–538. https://doi.org/10.1111/basr.12247
Mayorova, E. (2019). Corporate social responsibility disclosure: Evidence from the european retail sector. Entrepreneurship and Sustainability Issues, 7(2), 891–905. https://doi.org/10.9770/jesi.2019.7.2(7)
Odera, O., Scott, A., & Gow, J. (2016). An examination of the quality of social and environmental disclosures by Nigerian oil companies. Corporate Governance (Bingley), 16(2), 400–419. https://doi.org/10.1108/CG-05-2015-0065
Privika, H. A., Maharani, B., & Irmadariyani, R. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Jenis Industri Terhadap Assurance Laporan Keberlanjutan. Jurnal Akuntansi Universitas Jember, 19(1).
Putri, R. K., Zulbahridar, & Pipin, K. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Dan Basis Kepemilikan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode Tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi, 4(1), 558–571.
Raquiba, H., & Ishak, Z. (2020). Sustainability reporting practices in the energy sector of Bangladesh. International Journal of Energy Economics and Policy, 10(1), 508–516. https://doi.org/10.32479/ijeep.8621
Rizky, Z., & Yuyetta, E. N. A. (2015). Pengaruh Kepemilikan Manajerial, Kepemilikan Pemerintah, Konsentrasi Kepemilikan, Ukuran Pemerintah, Daya Saing Industri, serta Profitabilitas Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4(1), 1–10.
Santika, S., Roekhudin, & Saraswati, E. (2019). The Determination Factors On Disclosure Of Corporate Social Responsibility And Its Impact For Company Value. South East Asia Journal of Contemporary Business, Economics and Law, 18(5), 23–32.
Sartono. (2001). Manajemen Keuangan Teori dan Aplikasi . BPFE-UGM.
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Sudarno, Renaldo, N., Hutauruk, M. B., Junaedi, A. T., & Suyono. (2022). Teori Penelitian Keuangan (Andi, Ed.; 1st ed.). Literasi Nusantara Abadi.
Sugianto, D. (2019). Limbah Chevron di Blok Rokan Paling Banyak Cemari RI. https://finance.detik.com/energi/d-4393788/limbah-chevron-di-blok-rokan-paling-banyak-cemari-ri
Sukirman, Yaisah, U., Hidayah, R., Suryandari, D., & Patrisia, D. (2021). Environmental disclosure on agricultural and mining sector. IOP Conference Series: Earth and Environmental Science, 896(1). https://doi.org/10.1088/1755-1315/896/1/012012
Ulfa, T., Darwanis, & Syam, F. (2022). Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia. International Journal of Research In Business and Social Science, 11(5), 324–334. https://doi.org/10.20525/ijrbs.v11i5.1931
Utami Eryadi, V., Wahyudi, I., & Jumaili, S. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Mayoritas, Kepemilikan Pemerintah, Dan Profitabilitas Terhadap Sustainability Reporting Assurance. Conference on Economic and Business Innovation, 1(1), 1052–1068.
Wiagustini, N. L. P. (2014). Manajemen Keuangan . Udayana University Press.
Winalza, R., & Alfarisi, M. F. (2021). Pengaruh Karakteristik Perusahaan Terhadap CSR Disclosure Perusahaan Sektor Pertanian Dan Pertambangan di BEI. Menara ILMU, XV(01), 75–85.
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, 17(3), 1752–1779.
Zhang, J. (2013). Determinants of corporate environmental and social disclosure in Chinese listed mining, electricity supply and chemical companies annual reports. https://ro.ecu.edu.au/theses/529
Published
2024-09-09
How to Cite
RONDONUWU, Jordan Rudolf Daniel; ARIYANTO, Dodik.
Profitabilitas, Likuiditas, Kepemilikan Pemerintah dan Kualitas Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/104968>. Date accessed: 28 nov. 2024.
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