Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan
Abstract
The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate social responsibility, the company's share price will increase, in this case an increase in share price is a reflection of an increase in corporate value. The purpose of this study was to determine whether disclosure of social responsibility carried out on the company website affects the value of the company, with a sample of 93 high profile industry companies listed on the Indonesia Stock Exchange in 2018, with a sampling technique using purposive sampling. The results found that the disclosure of corporate social responsibility made through the company's official website has no effect on the firm value.
Keywords: CSR; Official Website; Firm Value; High Profile Industry.
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References
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Capriotti, P., & Moreno, A. (2007). Communicating corporate responsibility through corporate web sites in Spain. Corporate Communications: An International Journal, 12(3), 221–237.
Chaves, R., Mozas, A., Puentes, R., & Bernal, E. (2011). E-corporate social responsibility in socially responsible firms: the case of Spanish firms. The Service Industries Journal, 31(12), 2033–2050.
Chen, Y.-C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169–190.
Chung, K. H., & Pruitt, S. W. (1994). A simple approximation of Tobin’s q. Financial Management, 70–74.
Felmania, M. (2014). Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange. International Journal of Finance and Accounting Studies, 2(1), 1–10.
Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management Journal, 56(3), 758–781.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS. Edisi Ketujuh. Penerbit Universitas Diponegoro. Semarang.
Harmoni, A. (2011). Pemanfaatan laman resmi sebagai media pengungkapan tanggung jawab sosial perusahaan/csr pada perusahaan di indonesia. Business Economics Scientific Journal, 15(1).
Kim, D. S., Yeo, E., & Zhang, Y.-A. (2017). Corporate Governance and Firm Value: The Impact of Chinese Companies’ Corporate Social Responsibility.
Kolsi, M. C., & Attayah, O. F. (2018). Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies. Corporate Social Responsibility and Environmental Management, 25(5), 807–818.
Lodhia, S. (2014). Factors influencing the use of the World Wide Web for sustainability communication: an Australian mining perspective. Journal of Cleaner Production, 84, 142–154.
Mukhtaruddin, M., Ubaidillah, U., Dewi, K., Hakiki, A., & Nopriyanto, N. (2019). Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, 3(1), 55–64.
Nekhili, M., Nagati, H., Chtioui, T., & Rebolledo, C. (2017). Corporate social responsibility disclosure and market value: Family versus nonfamily firms. Journal of Business Research, 77, 41–52.
Nurdin, E., & Cahyandito, M. F. (2006). Pengungkapan tema-tema sosial dan lingkungan dalam laporan tahunan perusahaan terhadap reaksi investor. Jurnal KLH,(401), 1, 17.
Nurjannah, N., Suwatno, S., & Damayanti, W. (2017). Komunikasi Corporate Social Responsibility Pada Official Website Perusahaan Badan Usaha Milik Negara. Jurnal ASPIKOM, 3(2), 311–325.
Patten, D. M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4), 297–308.
Pflieger, J., Fischer, M., Kupfer, T., & Eyerer, P. (2005). The contribution of life cycle assessment to global sustainability reporting of organizations. Management of Environmental Quality: An International Journal, 16(2), 167–179.
Retno, R. D., & Priantinah, D. (2012). Pengaruh good corporate governance dan pengungkapan corporate social responsibility terhadap nilai perusahaan (studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2007-2010). Nominal, Barometer Riset Akuntansi Dan Manajemen, 1(2).
Rinaldi, L., Unerman, J., & Tilt, C. (2014). The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process. In Sustainability accounting and accountability (pp. 104–125). Routledge.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612.
Silalahi, U. (2006). Metode penelitian sosial. Unpar Press.
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.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303–319.
Yudarwati, G. A. (2015). the Indonesia bank website interctivity for corporate social responsibility. Jurnal Ilmu Komunikasi, 12(2), 213–234.
Zuhroh, D., & Sukmawati, I. P. P. H. (2003). Analisis pengaruh luas pengungkapan sosial dalam laporan tahunan perusahaan terhadap reaksi investor. Simposium Nasional Akuntansi VI, 1314–1326.
Published
2020-04-23
How to Cite
SANTIARA DEWI, Rivanti; SUDARYATI, Erina.
Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 4, p. 828 - 839, apr. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54939>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i04.p02.
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