Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR
Abstract
CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size of the company have a positive and significant effect on CSR disclosure. However, foreign ownership has no effect on CSR disclosure.
Keywords: Probability; Company Size; Foreign Ownership; CSR Disclosure.
Downloads
Download data is not yet available.
References
Arika, N.L.P.F.W.A & Sudana, I. . (2017). Industry Profile Dan Corporate Social Responsibility Expenditure. E-Jurnal Akuntansi, 19, 1551–1578.
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
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. https://doi.org/10.1016/j.jacceco.2017.11.009
Cowen, S S., & Carolina, N. (1987). The Impact Of Corporate Characteristics On Social Responsibility Disclosure : A Typology And Frequency-Based Analysis. 12(2).
Ebiringa, O. T., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013). Effect of Firm Size and Profitability on Corporate Social Disclosures : The Nigerian Oil and Gas sector in Focus. 3(4), 563–574.
Hamidun, A.A., Haron, M.H., & Amran, A. (2018). Profit Motive, Stakeholder Needs and Economic Dimension of Corporate Social Responsibility: Analysis on The Moderating Role of Religiosity. Indonesian Journal of Sustainability Accounting and Management, 2(1), 1. https://doi.org/10.28992/ijsam.v2i1.39
Hasan, R., & Yun, T. M. (2017). Theoretical Linkage between Corporate Responsibility and Corporate Reputation. 1(2), 80–89. https://doi.org/10.28992/ijsam.v1i2.32
Honggowati, S., Rahmawati, R., Aryani, Y. A. & Probohudono, A. N. (2017). Corporate Governance Accounting Disclosure and Strategic Management. 1(1), 23–30. https://doi.org/10.28992/ijsam.v1i1.24
Indraswari, G.A.D., & Astika, I. B. . (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik pada Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 9(3), 816–828.
Irmayanti, K. N. D., &, & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23, 1932. https://doi.org/10.24843/eja.2018.v23.i03.p12
Jananti, N. W. R., & Setiawan, E. (2018). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24, 170. https://doi.org/10.24843/eja.2018.v24.i01.p07
Kusumawardani, I., & Sudana, I. . (2017). Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibilit. E-Jurnal Akuntansi Universitas Udayana, 19, 741–770.
Lucyanda, J. (2012). The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure. (Viii), 601–619.
Maqbool, S., & Zameer, M. N. (2018). Corporate Social Responsibility and Financial Performance: An Empirical Analysis of Indian Banks. Future Business Journal, 4(1), 84–93. https://doi.org/10.1016/j.fbj.2017.12.002
Oktariani, N., & Mimba, N. (2014). Pengaruh Karakteristik Perusahaan Dan Tanggung Jawab Lingkungan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 6(3), 402–418.
Pasaribu, R.B.F., Kowanda, D., & Kurniawan, D. (2015). Pengaruh Earning Management dan Mekanisme Good Corporate Governance terhadap Pengungkapan Corporate Social Responsibility pada Emiten Manufaktur di Bursa Efek Indonesia. Jurnal Riset Manajemen & Bisnis, 10(2), 97–121.
Pradnyani, I., & Sisdyani, E. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 11(2), 384–397.
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. ., & Yadnya, I. . (2015). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 4(8), 2428–2443.
Puspa, t., & Wijaya, N. J. (2018). Analysis the Dimension of CSR Towards the Relationship Between Psychological Contract and Knowledge Sharing. Indonesian Journal of Sustainability Accounting and Management, 2(2), 107. https://doi.org/10.28992/ijsam.v2i2.51
Putri, R.A dan Christiawan, Y. j. (2014). Pengaruh Profatibilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-perusahaan yang mendapat penghargaan ISRA dan Listed (Go-Public) di Bursa Efek Indonesia (BEI) 2010-2012). Business Accounting Review, 2(1), 61–70.
Rahayu, M. P & Darmawan, J. (2017). Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility. (40), 541–558.
Riantani, S., & Nurzamzam, H. (2015). Analysis of Company Size, Financial Leverage, and Profitability and Its Effect To Csr Disclosure. Jurnal Dinamika Manajemen, 6(2), 203–213. https://doi.org/10.15294/jdm.v6i2.4308
Setyastrini, P. L & Wirajaya, I. G. A. (2017). Intensitas Pengungkapan Corporate Social Responsibility: Pengujian dengan Manajemen Laba Akrual dan Riil. 19, 337–366.
Suaryana, I. G. N. A., &, & Dewi, N. P. M. S. (2015). Pengaruh Profitabilitas dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 1(1), 84–98.
Sugiyono. (2017). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: ALFABETA
Sunreni. (2016). Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI. Journal of Economic and Management Scienties, 1(1), 47–59.
Suteja, J., Gunardi, A., & Auristi, R. J. (2017). Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Indonesian Journal of Sustainability Accounting and Management, 1(2), 59. https://doi.org/10.28992/ijsam.v1i1.33
Suwardjono. (2010). Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi Ketiga. Yogyakarta: BPFE
Urquiza, F. B., Navarro, M. C. A., & Trombetta, M. (2010). Disclosure Theories and Disclosure Measures. Revista Espanola de Financiacion y Contabilidad, 39(147), 393–415. https://doi.org/10.1080/02102412.2010.10779686
Waworuntu, S. R., Wantah, M. D., &, & Rusmanto, T. (2014). CSR and Financial Performance Analysis: Evidence from Top ASEAN Listed Companies. Procedia - Social and Behavioral Sciences, 164(August), 493–500. https://doi.org/10.1016/j.sbspro.2014.11.107
Wibowo, A. J. (2012). Interaction between Corporate Social Responsibility Disclosure and Profitability of Indonesia Firms. (July).
Widyastari, N. K. W., & Ratna, M. . (2018). Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22, 1826. https://doi.org/10.24843/EJA.2018.v22.i03.p07
Wulandari, A. A. A. I. &, & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22, 1445. https://doi.org/10.24843/EJA.2018.v22.i02.p23
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
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.
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
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. https://doi.org/10.1016/j.jacceco.2017.11.009
Cowen, S S., & Carolina, N. (1987). The Impact Of Corporate Characteristics On Social Responsibility Disclosure : A Typology And Frequency-Based Analysis. 12(2).
Ebiringa, O. T., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013). Effect of Firm Size and Profitability on Corporate Social Disclosures : The Nigerian Oil and Gas sector in Focus. 3(4), 563–574.
Hamidun, A.A., Haron, M.H., & Amran, A. (2018). Profit Motive, Stakeholder Needs and Economic Dimension of Corporate Social Responsibility: Analysis on The Moderating Role of Religiosity. Indonesian Journal of Sustainability Accounting and Management, 2(1), 1. https://doi.org/10.28992/ijsam.v2i1.39
Hasan, R., & Yun, T. M. (2017). Theoretical Linkage between Corporate Responsibility and Corporate Reputation. 1(2), 80–89. https://doi.org/10.28992/ijsam.v1i2.32
Honggowati, S., Rahmawati, R., Aryani, Y. A. & Probohudono, A. N. (2017). Corporate Governance Accounting Disclosure and Strategic Management. 1(1), 23–30. https://doi.org/10.28992/ijsam.v1i1.24
Indraswari, G.A.D., & Astika, I. B. . (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik pada Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 9(3), 816–828.
Irmayanti, K. N. D., &, & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23, 1932. https://doi.org/10.24843/eja.2018.v23.i03.p12
Jananti, N. W. R., & Setiawan, E. (2018). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24, 170. https://doi.org/10.24843/eja.2018.v24.i01.p07
Kusumawardani, I., & Sudana, I. . (2017). Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibilit. E-Jurnal Akuntansi Universitas Udayana, 19, 741–770.
Lucyanda, J. (2012). The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure. (Viii), 601–619.
Maqbool, S., & Zameer, M. N. (2018). Corporate Social Responsibility and Financial Performance: An Empirical Analysis of Indian Banks. Future Business Journal, 4(1), 84–93. https://doi.org/10.1016/j.fbj.2017.12.002
Oktariani, N., & Mimba, N. (2014). Pengaruh Karakteristik Perusahaan Dan Tanggung Jawab Lingkungan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 6(3), 402–418.
Pasaribu, R.B.F., Kowanda, D., & Kurniawan, D. (2015). Pengaruh Earning Management dan Mekanisme Good Corporate Governance terhadap Pengungkapan Corporate Social Responsibility pada Emiten Manufaktur di Bursa Efek Indonesia. Jurnal Riset Manajemen & Bisnis, 10(2), 97–121.
Pradnyani, I., & Sisdyani, E. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 11(2), 384–397.
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. ., & Yadnya, I. . (2015). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 4(8), 2428–2443.
Puspa, t., & Wijaya, N. J. (2018). Analysis the Dimension of CSR Towards the Relationship Between Psychological Contract and Knowledge Sharing. Indonesian Journal of Sustainability Accounting and Management, 2(2), 107. https://doi.org/10.28992/ijsam.v2i2.51
Putri, R.A dan Christiawan, Y. j. (2014). Pengaruh Profatibilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-perusahaan yang mendapat penghargaan ISRA dan Listed (Go-Public) di Bursa Efek Indonesia (BEI) 2010-2012). Business Accounting Review, 2(1), 61–70.
Rahayu, M. P & Darmawan, J. (2017). Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility. (40), 541–558.
Riantani, S., & Nurzamzam, H. (2015). Analysis of Company Size, Financial Leverage, and Profitability and Its Effect To Csr Disclosure. Jurnal Dinamika Manajemen, 6(2), 203–213. https://doi.org/10.15294/jdm.v6i2.4308
Setyastrini, P. L & Wirajaya, I. G. A. (2017). Intensitas Pengungkapan Corporate Social Responsibility: Pengujian dengan Manajemen Laba Akrual dan Riil. 19, 337–366.
Suaryana, I. G. N. A., &, & Dewi, N. P. M. S. (2015). Pengaruh Profitabilitas dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 1(1), 84–98.
Sugiyono. (2017). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: ALFABETA
Sunreni. (2016). Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI. Journal of Economic and Management Scienties, 1(1), 47–59.
Suteja, J., Gunardi, A., & Auristi, R. J. (2017). Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Indonesian Journal of Sustainability Accounting and Management, 1(2), 59. https://doi.org/10.28992/ijsam.v1i1.33
Suwardjono. (2010). Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi Ketiga. Yogyakarta: BPFE
Urquiza, F. B., Navarro, M. C. A., & Trombetta, M. (2010). Disclosure Theories and Disclosure Measures. Revista Espanola de Financiacion y Contabilidad, 39(147), 393–415. https://doi.org/10.1080/02102412.2010.10779686
Waworuntu, S. R., Wantah, M. D., &, & Rusmanto, T. (2014). CSR and Financial Performance Analysis: Evidence from Top ASEAN Listed Companies. Procedia - Social and Behavioral Sciences, 164(August), 493–500. https://doi.org/10.1016/j.sbspro.2014.11.107
Wibowo, A. J. (2012). Interaction between Corporate Social Responsibility Disclosure and Profitability of Indonesia Firms. (July).
Widyastari, N. K. W., & Ratna, M. . (2018). Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22, 1826. https://doi.org/10.24843/EJA.2018.v22.i03.p07
Wulandari, A. A. A. I. &, & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22, 1445. https://doi.org/10.24843/EJA.2018.v22.i02.p23
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
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
2020-09-27
How to Cite
ELMA KARDIYANTI, Ni Kadek; NGURAH BAGUS DWIRANDRA, A. A..
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2338 - 2350, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58027>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p13.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
