Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial
Abstract
This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions.
Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.
Downloads
Download data is not yet available.
References
Agustin, D. (2018). Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Pengungkapan CSR dengan Profitabilitas sebagai Variabel Moderasi. Eprints.Perbanas. http://eprints.perbanas.ac.id/3755/8/ARTIKEL ILMIAH.pdf
Arif, F. A., & Wawo, A. (2016). Pengaruh Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Pengungkapan Corporate Social Responsibility Dengan Profitabilitas Sebagai Variabel Moderasi. Assets, 6(2), 177–195.
Arika, N. L. P. F. W. A., & Sudana, I. P. (2017). Industry Profile Dan Corporate Social Responsibility Expenditure. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1551–1578.
Bani-Khalid, T., Kouhy, R., & Hassan, A. (2017). The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan. Journal of Accounting and Auditing: Research & Practice, 2017, 1–29. https://doi.org/10.5171/2017.369352
Peraturan No. X.K.6: Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik, (2012).
Bulan, A., & Astika, I. (2014). Moderasi Corporate Social Responsibility terhadap Pengaruh Kinerja Keuangan Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 8(2), 136–152.
Caulkins, D., Evans, B., Liang, C., & Chaet, J. (2013). President Howard Bowen & Corporate Social Responsibility. Grinnell.Edu/News. https://www.grinnell.edu/news/president-howard-bowen-corporate-social-responsibility
Dewi, I. A. A. W., & Wirawati, N. G. P. (2017). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility Dengan Likuiditas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 1943–1969. https://doi.org/ISSN : 2302-8556
Dibia, N. O., & Onwuchekwa, J. C. (2015). Determinants of Environmental Disclosures in Nigeria: A Case Study of Oil and Gas Companies. International Journal of Finance and Accounting, 4(3), 145–152. https://doi.org/10.5923/j.ijfa.20150403.01
Dyduch, J., & Krasodomska, J. (2017). Determinants of corporate social responsibility disclosure: An empirical study of Polish listed companies. Sustainability (Switzerland), 9(11). https://doi.org/10.3390/su9111934
Howard Bowen. (1953). Social Responsibilities of the Businessman (1953). In Social Responsibilities of the
Businessman (1953). University of Iowa Press. https://doi.org/10.2307/j.ctt20q1w8f
Indraswari, G. A. D., & Astika, I. B. P. (2015). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik terhadap Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 11(1), 289–302. https://doi.org/10.1136/annrheumdis-2017-eular.3008
Issa, A. I. F. (2017). The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(July), 1–19.
Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217–229. https://doi.org/10.1016/j.adiac.2014.03.009
Lund-Thomsen, P., Lindgreen, A., & Vanhamme, J. (2016). Industrial Clusters and Corporate Social Responsibility in Developing Countries: What We Know, What We do not Know, and What We Need to Know. Journal of Business Ethics, 133(1), 9–24. https://doi.org/10.1007/s10551-014-2372-8
Mamun, M. A., Shaikh, J. M., & Easmin, R. (2017). Corporate Social Responsibility Disclosure in Malaysian Business. Academy of Strategic Management Journal, 16(2), 29–47.
Mandaika, Y., & Salim, H. (2015). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013. Jurnal Akuntansi, 8(2), 181–201. https://doi.org/10.25170/jara.v8i2.18
Mudjiyanti, R., & Maulani, S. S. (2017). Pengaruh Likuiditas dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis MEDIA EKONOMI, XVII(1), 7–12.
Nega, F. T. (2017). The Relationship between Financial Performance, Firm Size, Leverage and Corporate Social Responsibility. ProQuest Dissertations and Theses, 164. http://ezphost.dur.ac.uk/login?url=https://search.proquest.com/docview/1981955154?accountid=14533%0Ahttp://openurl.ac.uk/ukfed:dur.ac.uk?genre=dissertations+%26+theses&issn=&title=The+Relationship+between+
Financial+Performance%2C+Firm+Size%2C+Leverage+and
Ni Luh Putu Wiagustini. (2014). Manajemen Keuangan (Jiwa Atmaja (ed.)). Udayana University Press.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas. Jurnal Akuntansi Dan Auditing, 8(1), 12–29.
Putri, R. K., Zulbahridar, & Kurnia, P. (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 Universitas Riau, 4(1), 558–571.
Razak, R. A. (2015). Corporate Social Responsibility Disclosure and its Determinants in Saudi Arabia. Middle-East Journal of Scientific Research, 23(10), 2388–2398. https://doi.org/10.5829/idosi.mejsr.2015.23.10.22768
Roberts, R. W. (1992). Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Rokhman, M. T. N. (2015). Pengaruh Size, Profitabilitas, dan Likuiditas Terhadap Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di BEI). Jurnal Ilmiah - Vidya, 25(2), 195–203.
Tamby Chek, I., Zuriyati Bt Mohamad, Z., Yunus, N., & Mat Norwani, N. (2013). Corporate Social Responsibility (CSR) Disclosure in Consumer Products and Plantation Industry in Malaysia. American International Journal of Contemporary Research, 3(5), 118–125.
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
Urmila, N. M. D., & Mertha, M. (2017). Tipe Perusahaan Memoderasi Ukuret an Perusahaan, Profitabilitas, Kepemilikan Asing pada Pengungkapan CSR Perusahaan Manufaktur di BEI. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2145–2174.
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117. https://doi.org/10.23917/reaksi.v3i2.6745
Wuttichindanon, S. (2017). Corporate social responsibility disclosure—choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand. Kasetsart Journal of Social Sciences, 38(2), 156–162. https://doi.org/10.1016/j.kjss.2016.07.002
Arif, F. A., & Wawo, A. (2016). Pengaruh Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Pengungkapan Corporate Social Responsibility Dengan Profitabilitas Sebagai Variabel Moderasi. Assets, 6(2), 177–195.
Arika, N. L. P. F. W. A., & Sudana, I. P. (2017). Industry Profile Dan Corporate Social Responsibility Expenditure. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1551–1578.
Bani-Khalid, T., Kouhy, R., & Hassan, A. (2017). The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan. Journal of Accounting and Auditing: Research & Practice, 2017, 1–29. https://doi.org/10.5171/2017.369352
Peraturan No. X.K.6: Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik, (2012).
Bulan, A., & Astika, I. (2014). Moderasi Corporate Social Responsibility terhadap Pengaruh Kinerja Keuangan Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 8(2), 136–152.
Caulkins, D., Evans, B., Liang, C., & Chaet, J. (2013). President Howard Bowen & Corporate Social Responsibility. Grinnell.Edu/News. https://www.grinnell.edu/news/president-howard-bowen-corporate-social-responsibility
Dewi, I. A. A. W., & Wirawati, N. G. P. (2017). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility Dengan Likuiditas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 1943–1969. https://doi.org/ISSN : 2302-8556
Dibia, N. O., & Onwuchekwa, J. C. (2015). Determinants of Environmental Disclosures in Nigeria: A Case Study of Oil and Gas Companies. International Journal of Finance and Accounting, 4(3), 145–152. https://doi.org/10.5923/j.ijfa.20150403.01
Dyduch, J., & Krasodomska, J. (2017). Determinants of corporate social responsibility disclosure: An empirical study of Polish listed companies. Sustainability (Switzerland), 9(11). https://doi.org/10.3390/su9111934
Howard Bowen. (1953). Social Responsibilities of the Businessman (1953). In Social Responsibilities of the
Businessman (1953). University of Iowa Press. https://doi.org/10.2307/j.ctt20q1w8f
Indraswari, G. A. D., & Astika, I. B. P. (2015). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik terhadap Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 11(1), 289–302. https://doi.org/10.1136/annrheumdis-2017-eular.3008
Issa, A. I. F. (2017). The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(July), 1–19.
Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217–229. https://doi.org/10.1016/j.adiac.2014.03.009
Lund-Thomsen, P., Lindgreen, A., & Vanhamme, J. (2016). Industrial Clusters and Corporate Social Responsibility in Developing Countries: What We Know, What We do not Know, and What We Need to Know. Journal of Business Ethics, 133(1), 9–24. https://doi.org/10.1007/s10551-014-2372-8
Mamun, M. A., Shaikh, J. M., & Easmin, R. (2017). Corporate Social Responsibility Disclosure in Malaysian Business. Academy of Strategic Management Journal, 16(2), 29–47.
Mandaika, Y., & Salim, H. (2015). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013. Jurnal Akuntansi, 8(2), 181–201. https://doi.org/10.25170/jara.v8i2.18
Mudjiyanti, R., & Maulani, S. S. (2017). Pengaruh Likuiditas dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis MEDIA EKONOMI, XVII(1), 7–12.
Nega, F. T. (2017). The Relationship between Financial Performance, Firm Size, Leverage and Corporate Social Responsibility. ProQuest Dissertations and Theses, 164. http://ezphost.dur.ac.uk/login?url=https://search.proquest.com/docview/1981955154?accountid=14533%0Ahttp://openurl.ac.uk/ukfed:dur.ac.uk?genre=dissertations+%26+theses&issn=&title=The+Relationship+between+
Financial+Performance%2C+Firm+Size%2C+Leverage+and
Ni Luh Putu Wiagustini. (2014). Manajemen Keuangan (Jiwa Atmaja (ed.)). Udayana University Press.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas. Jurnal Akuntansi Dan Auditing, 8(1), 12–29.
Putri, R. K., Zulbahridar, & Kurnia, P. (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 Universitas Riau, 4(1), 558–571.
Razak, R. A. (2015). Corporate Social Responsibility Disclosure and its Determinants in Saudi Arabia. Middle-East Journal of Scientific Research, 23(10), 2388–2398. https://doi.org/10.5829/idosi.mejsr.2015.23.10.22768
Roberts, R. W. (1992). Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Rokhman, M. T. N. (2015). Pengaruh Size, Profitabilitas, dan Likuiditas Terhadap Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di BEI). Jurnal Ilmiah - Vidya, 25(2), 195–203.
Tamby Chek, I., Zuriyati Bt Mohamad, Z., Yunus, N., & Mat Norwani, N. (2013). Corporate Social Responsibility (CSR) Disclosure in Consumer Products and Plantation Industry in Malaysia. American International Journal of Contemporary Research, 3(5), 118–125.
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
Urmila, N. M. D., & Mertha, M. (2017). Tipe Perusahaan Memoderasi Ukuret an Perusahaan, Profitabilitas, Kepemilikan Asing pada Pengungkapan CSR Perusahaan Manufaktur di BEI. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2145–2174.
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117. https://doi.org/10.23917/reaksi.v3i2.6745
Wuttichindanon, S. (2017). Corporate social responsibility disclosure—choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand. Kasetsart Journal of Social Sciences, 38(2), 156–162. https://doi.org/10.1016/j.kjss.2016.07.002
Published
2020-11-28
How to Cite
ANTARI, Ni Nyoman Desi; WIRAWATI, Ni Gusti Putu.
Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2810 - 2824, nov. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57183>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i11.p08.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
