Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018
Abstract
The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.
Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure
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References
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Waluyo, W. (2017). Firm size, firm age, and firm growth on corporate social responsibility in Indonesia: The case of real estate companies. European Research Studies Journal, 20(4), 360–369.
Widyadmono, V. M. (2014). The impact of type of industry, company size and leverage on the disclosure of corporate social responsibility: Case on Companies listed in Indonesia Stock Exchange 2009-2012. Jurnal Siasat Bisnis, 18(1), 118–132. https://doi.org/10.20885/jsb.vol18.iss1.art9
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Badjuri, A. (2011). Corporate Governance Mechanism , Fundamental Factors , Corporate Social Responsibility ( Csr ) Disclosure Of A Natural Resource And Manufactur Company In Indonesian. Dinamika Keuangan Dan Perbankan, 3(1), 38–54.
Basuki, B., & Patrioty, C. N. (2017). Pengaruh Regulasi Pemerintah, Tekanan Masyarakat, Tekanan Organisasi Lingkungan, Tekanan Media Massa, Terhadap Corporate Social Disclosure. EKUITAS (Jurnal Ekonomi Dan Keuangan), 15(1), 23. https://doi.org/10.24034/j25485024.y2011.v15.i1.2271
Cahyaningtyas, F. (2018). Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI. Journal of Economics, Business, and Government Challenges, 1(1), 10–21. https://doi.org/10.33005/ebgc.v1i1.5
Da Silveira, L. M., & Petrini, M. (2018). Sustainable Development and Corporate Social Responsibility: A bibliometric analysis of International Scientific Production. Gestao e Producao, 25(1), 56–67. https://doi.org/10.1590/0104-530X3173-16
Dijk, M. Van. (2015). The impact of CSR motives and firm size on CSR performance , and the influence of firm size on stakeholder- driven CSR motives .6052193, 2014–2015.
Erwanti, Y. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Informasi Pertanggungjawaban. Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Informasi Pertanggungjawaban, 6(4), 295–308.
Fadhilla, A. F. (2017). Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market. The South East Asian Journal of Management. 11(2), 164–183.
Freeman, R. E. (2004). The Stakeholder Approach Revisited. Zeitschrift Für Wirtschafts- Und Unternehmensethik, 5(3), 228–241. https://doi.org/10.5771/1439-880x-2004-3-228
Ghozali, Imam. (2011). Aplkasi Analisis Multivariate dengan Program IBM SPSS19. Semarang:Badan Penerbit Universitas Diponegoro.
Hang, T. T. T., & Ngoc, B. T. (2018). Effect of Corporate Social Responsibility Disclosure on Financial Performance. Asian Journal of Finance & Accounting, 10(1), 40. https://doi.org/10.5296/ajfa.v10i1.12592
Ilene. (2016). Pengaruh Tipe Industri, Ukuran Perusahaan, Kepemilikan Asing, Regulasi Pemerintah, Metode Dan Gaya Komunikasi, Performance Tata Kelola Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility. Media Riset Akuntansi, 6(2), 61–86.
Laksmitaningrum, C. F., & Purwanto, A. (2013). Analisis Pengaruh Karakteristik Perusahaan, Ukuran Dewan Komisaris Dan Struktur Kepemilikan Terhadap Pengungkapan Csr (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011). 2, 248–257.
Lucyanda, J., & Siagian, L. G. (2012). The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure. The 2012 International Conference on Business and Management, Viii, 601–619.
Mardikanto, T. (2014).Tanggungjawab Sosial Korporasi. Bandung: Alfabeta.
Nyoman, N., Jayantini, M., & Sujana, I. K. (2018). Intervention of Sustainability Report Disclosure toward the Effect of Good Corporate Governance on Financial Performance. 4531, 111–123.
Oktavianawati, L., & Sri, I. F. (2018). The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR). AAJ: Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Pemerintah Indonesia. (2012). Peraturan Pemerintah tentang Tanggung Jawab Sosial dan Lingkungan (TJSL) Perseroan Terbatas. Lembaran RI Tahun 2012. Jakarta : Sekretariat Negara.
Pemerintah Indonesia.(2007). Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Lembaran RI Tahun 2007. Jakarta:Sekretariat Negara
Respati, R. D., & Hadiprajitno, P. B. (2015). Perusahaan , Tipe Industri , Dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4, 1–11.
Rohmah, D. (2015). Vol. 5, No. 2, Oktober 2015 E S E N S I Jurnal Bisnis dan Manajemen. 5(2), 243–262.
Roitto, A. (2013). Factors Effecting Corporate Social Responsibiity Disclosure Ratings : an Empirical Study of Finnish Listed Companies. Oulu Business School, April.
Sartono, R,A. (2012). Manajemen Keuangan Teori dan Aplikasi. Edisi Yogyakarta: BPFE-Yogyakarta.
Sayidah, N. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Jurnal Analisa Akuntansi Dan Perpajakan, 1(2), 63–79. https://doi.org/10.25139/jaap.v1i2.144
Trencansky, D., Tsaparlidis, D., & Ittonen, K. (2014). The Effects of Company´s Age, Size and Type of Industry on the Level of CSR. Umea School of Business and Economics, 1–81. http://www.diva-portal.org/smash/get/diva2:757602/FULLTEXT01.pdf
Triyono, & Achyani, F. (2016). Determinan Dan Peran Kualitas Corporate Governance Dalam Hubungan Antara Struktur Kepemilikan Dan Karakteristik Perusahaan Dengan Kinerja Perusahaan. The 3rd University Research Colloquium, 119–136.
Waluyo, W. (2017). Firm size, firm age, and firm growth on corporate social responsibility in Indonesia: The case of real estate companies. European Research Studies Journal, 20(4), 360–369.
Widyadmono, V. M. (2014). The impact of type of industry, company size and leverage on the disclosure of corporate social responsibility: Case on Companies listed in Indonesia Stock Exchange 2009-2012. Jurnal Siasat Bisnis, 18(1), 118–132. https://doi.org/10.20885/jsb.vol18.iss1.art9
Yusuf, Y. Y. (2017). Determinan Pengungkapan Csr Dan Pengaruhnya Terhadap Nilai Perusahaan. Jurnal Bisnis Dan Manajemen, 4(2), 197–216. https://doi.org/10.26905/jbm.v4i2.1701
Published
2020-01-14
How to Cite
UTAMIE, Dara Nida; AKRAM, Akram; NUGRAHA ARDANA PUTRA, I Nyoman.
Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 265 - 276, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54626>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p20.
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