Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility
Abstract
The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exchange (IDX) in the mining company for the period of 2016-2018. Data analysis technique used is multiple linear regression analysis. The method of determining the sample non probability sampling with purposive sampling technique. The number of samples was 51 of 17 companies with a three-year observation period. The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility.
Keywords: Corporate Social Responsibility; Foreign Ownership; Institutional Ownership; and Leverage.
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References
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Tan, A., Benni, D., & Liani, W. (2016). Determinants of Corporate Social Responsibility Disclosure and Investor Reaction. International Journal of Economics and Financial Issues, 6(4), 11–17.
Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1826–1856.
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 Universitas Udayana, 17(3), 1752–1779.
Brata, N. T. (2014). The Electability of Women Candidates in The Election o Central Java DPRD in 2014. Jurnal Komunitas, 6(2), 158–165. https://doi.org/10.15294/komunitas.v6i2.3306
Brigham, E., & Houston, J. F. (2006). Manajemen Keuangan Buku 1 (8th ed.). Jakarta: Erlangga.
Dewi, N. M. L., & Suputra, I. D. G. D. (2019). Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 28(1), 26–54.
Dewi, N. P. M. S., & Suaryana, I. G. N. A. (2015). Pengaruh Profitabilitas dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 13(1), 84–98.
Dwipayadnya, P. A., Wiagustini, N. L. P., & Purbawangsa, I. B. A. (2015). Kepemilikan Manajerial dan Leverage Sebagai Prediktor Profitabilitas dan Pengungkapan Corporate Social Responsibility. Jurnal Buletin Studi Ekonomi, 20(2), 150–157.
Fajrina, R. (2014). Pengaruh Kinerja Lingkungan,Kepemilikan Manajerial, Kepemilikan Institusional,Manajemen Laba dan Solvabilitas Terhadap Penungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris PadaPerusahaan Yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011). Skripsi Universitas Negeri Padang.
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IMB SPSS 23. (8th ed.). Semarang: Universitas Diponegoro.
Giuliani, E. (2016). Human Rights and Corporate Social Responsibility in Developing Countries’ Industrial Clusters. Journal of Business Ethics, 133(1), 39–54. https://doi.org/10.1007/s10551-014-2375-5
Gray, R., Kouhy, R., & Lavers, S. (1995). Methodological themes Constructing a research database of social and environmental reporting by UK companies. Department of Accounting and Business Finance, University of Dundee, 8(2), 78–101.
Hackston, D., & Milne, M. J. (2009). Some Determinants of social and environmental disclosures in New Zealand companies. University of Otago, Dunedin, New Zealand.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430. https://doi.org/10.1016/j.jaccpubpol.2005.06.001
Ikmal, A. (2014). Analysis Of The Influence Of Good Corporate Governance Structur And Company Characteristics On The Disclosure Of Corporate Social Responsibility In The Sustainability Reports. Universitas Bakrie.
Indraswari, I. G. A. L., & Mimba, N. P. S. H. (2017). Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kapitalisasi Pasar dan Kepemilikan Saham Publik Pada Tingkat Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1219–1248.
Martínez, J. B., Fernández, L. M., & Fernández, P. M. R. (2016). Corporate Social Responsibility: Evolution Through Institutional and Stakeholder Perspectives. European Journal of Management and Business Economics, 25(1), 8–14. https://doi.org/10.1016/j.redee.2015.11.002
Mathews, M. R. (2014). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern. 14(8), 663–671.
Maulida, D. (2013). Pengaruh Kepemilikan Asing, Afiliasi Asing, dan Proyek Pemerintah Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan. Skripsi Universitas Diponogoro.
Nugraheni, P., & Wijayanti, R. (2017). Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Journal of Economics, Business & Accountancy Ventura, 20(1), 103. https://doi.org/10.14414/jebav.v20i1.788
Oktariani, N. W., & Mimba, N. P. S. H. (2014). Pengaruh Karakteristik Perusahaan Dan Tanggung Jawab Lingkungan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 6(3), 402–418.
Prihatiningtias, Y. W., & Dayanti, N. (2014). Corporate Social Responsibility Disclosure and Firm Financial Performance in Mining and Natural Resources Industry. The International Journal of Accounting and Business Society, 22(1), 35–59.
Purba, I. B. G. W., & Yadnya, P. (2015). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Profitabilitas dan Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Unud, 4(8), 2428–2443.
Riswari, D. A., & Cahyonowati, N. (2012). Pengaruh Corporate Social Responsibility Tehadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating : Studi Pada Perusahaan Publik Non Finansial Yang Tercatat Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 1(1), 1–12.
Sanjaya, O., Taufik, T., & L, A. A. (2012). Pengaruh Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perushaan Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia ( 2010-2011 ). 1–15.
Soliman, M. M., El Din, M. B. El, & Sakr, A. (2012). Ownership Structure and Corporate Social Responsibility (CSR): An Empirical Study of the Listed Companies in Egypt. SSRN Electronic Journal, 5(1), 63–74. https://doi.org/10.2139/ssrn.2257816
Surmadewi, N. K. Y., & Suputra, I. D. G. D. (2019). Pengaruh Likuiditas , Leverage , dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 8(6), 567–593.
Tan, A., Benni, D., & Liani, W. (2016). Determinants of Corporate Social Responsibility Disclosure and Investor Reaction. International Journal of Economics and Financial Issues, 6(4), 11–17.
Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1826–1856.
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 Universitas Udayana, 17(3), 1752–1779.
Published
2020-05-25
How to Cite
YANI, Ni Putu Tista Paradiva; SUPUTRA, I Dewa Gede Dharma.
Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1196 - 1207, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55168>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i05.p10.
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