Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility
Abstract
This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders.
Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.
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References
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Dewanti, R. L., & Widyadmono, V. M. (2018). 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. The International Journal of Social Science, Education and Human Science UTY, 1(1), 36-50.
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Elshabasy, Y. N. (2018). The impact of corporate characteristics on environmental information disclosure: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–241. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Gunawan, G., & Apriwenni, P. (2019). Faktor-Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Dibidang Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Manajemen,
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Hidayat, W. W. (2017). The Influence of Size , Return on Equity , and Leverage on the disclosure of the Corporate Social Responsibility ( CSR ) in Manufacturing Companies. International Journal of Education and Research, 5(8), 57–66.
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.
Indrayenti, & Jenny. (2018). Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016. Jurnal Akuntansi & Keuangan, 9(2), 1–13. https://doi.org/10.1590/s1809-98232013000400007.
Irham, A. R., Yuliana, S., & Widiyanti, M. (2018). The effect firm characteristic on corporate social responsibility disclosure in the firms listed in Indonesia Sharia Stock Index. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 6(3), 303–318. https://doi.org/10.22437/ppd.v6i3.5820.
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Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 19 (1), 741–770. https://doi.org/10.25139/jaap.v1i2.144.
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Novrizal, M. F., & Fitri, M. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index ( JII ) tahun 2012- 2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(2), 177–189.
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.
Ramadhani, C. F., & Agustina, L. (2019). Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies. Accounting Analysis Journal 8(1), 24–30. https://doi.org/10.15294/aaj.v8i1.28614.
Respati, R. D., & Hadiprajitno, P. B. (2015). Analisis Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Tipe Industri, Dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4(4), 1–11.
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.
Solikhah, B. (2016). An overview of legitimacy theory on the influence of company size and industry sensitivity towards CSR disclosure. IJABER, 14(5), 3013–3023.
Suprasto, H. B., & Haryanti, A. P. S. (2019). Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2). https://doi.org/10.24843/jiab.2019.v14.i02.p07.
Susilowati, F., Zulfa, K., & Hartono, A. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Jurnal Ekonomi, Manajemen Dan Akuntansi, Volume 2 (1), 15–25.
Tetrevova, L. (2018). Communicating CSR in high profile industries: Case study of Czech chemical industry. Inzinerine Ekonomika-Engineering Economics, 29(4), 478–487. https://doi.org/10.5755/j01.ee.29.4.19199.
Titisari, K. H. (2017). Praktek Corporate Social Responsibility (CSR) Di Perusahaan Multinasional. Riset Akuntansi Dan Keuangan Indonesia, 2(1). https://doi.org/10.23917/reaksi.v2i1.3497.
Urmila, N. M. D., & Mertha, M. (2017). Tipe Perusahaan Memoderasi Ukuran Perusahaan, Profitabilitas, Kepemilikan Asing pada Pengungkapan CSR Perusahaan Manufaktur di BEI. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2145–2174.
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.
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.
Wiyuda, A., & Pramono, H. (2017). Pengaruh Good Corporate Governance, Karakteristik Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Terdaftar Di BEI. Kompartemen, XV(1), 12–25.
Al-Ajmi, M., Al-Mutairi, A., & Al-Duwaila, N. (2015). Corporate Social Disclosure Practices in Kuwait. International Journal of Economics and Finance, 7(9), 244–254. https://doi.org/10.5539/ijef.v7n9p244.
Al-Gamrh, B. A., & AL-Dhamari, R. A. (2016). Firm Characteristics and Corporate Social Responsibility Disclosure. International Business Management, 10 (18), 4283–4291. http://docsdrive.com/pdfs/medwelljournals/ibm/2016/4283-4291.pdf.
Anggraeni, D. Y., & Djakman, C. D. (2018). Pengujian Terhadap Kualitas Pengungkpan CSR Di Indonesia. Ekuitas: Jurnal Ekonomi Dan Keuangan, 2(1), 22-41. https://doi.org/10.24034/j25485024.y2018.v2.i1.2457.
Bawono, A. A. K., & Haryanto. (2015). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Cakupan Operasional Perusahaan, Dan Sertifikasi ISO 14001 Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal Of Accounting 4(3), 1-12.
Bursa Efek Indonesia. (2019). Laporan Tahunan Perusahaan Tercatat. Diakses 06 November 2019, dari www.idx.co.id.
Dewanti, R. L., & Widyadmono, V. M. (2018). 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. The International Journal of Social Science, Education and Human Science UTY, 1(1), 36-50.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Sociological Perspectives, 18(1), 122–136. https://doi.org/10.2307/1388226.
Elshabasy, Y. N. (2018). The impact of corporate characteristics on environmental information disclosure: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–241. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Gunawan, G., & Apriwenni, P. (2019). Faktor-Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Dibidang Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Manajemen,
8(1), 38–54.
Hidayat, W. W. (2017). The Influence of Size , Return on Equity , and Leverage on the disclosure of the Corporate Social Responsibility ( CSR ) in Manufacturing Companies. International Journal of Education and Research, 5(8), 57–66.
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.
Indrayenti, & Jenny. (2018). Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016. Jurnal Akuntansi & Keuangan, 9(2), 1–13. https://doi.org/10.1590/s1809-98232013000400007.
Irham, A. R., Yuliana, S., & Widiyanti, M. (2018). The effect firm characteristic on corporate social responsibility disclosure in the firms listed in Indonesia Sharia Stock Index. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 6(3), 303–318. https://doi.org/10.22437/ppd.v6i3.5820.
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(10), 1-19.
Kementrian Lingkungan Hidup dan Kehutanan. (2019). Program Penilaian Kinerja Perusahaan (PROPER). Diakses 02 Oktober 2019. Dari http://proper.menlhk.go.id.
Kopel, M., Manasakis, C. & Petrakis, E. (2018). Strategic corporate social responsibility by a local firm against a multinational enterprise. Springer Proceedings in Complexity, (246), 178–191. https://doi.org/10.1007/978-3-319-65627-4_10.
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 19 (1), 741–770. https://doi.org/10.25139/jaap.v1i2.144.
Nisak, K., & Jaeni. (2019). Faktor Penentu Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Dinamika Akuntansi, Keuangan dan Perbankan, 8 (1), Hal: 36 -50
Novrizal, M. F., & Fitri, M. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index ( JII ) tahun 2012- 2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(2), 177–189.
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.
Ramadhani, C. F., & Agustina, L. (2019). Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies. Accounting Analysis Journal 8(1), 24–30. https://doi.org/10.15294/aaj.v8i1.28614.
Respati, R. D., & Hadiprajitno, P. B. (2015). Analisis Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Tipe Industri, Dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4(4), 1–11.
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.
Solikhah, B. (2016). An overview of legitimacy theory on the influence of company size and industry sensitivity towards CSR disclosure. IJABER, 14(5), 3013–3023.
Suprasto, H. B., & Haryanti, A. P. S. (2019). Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2). https://doi.org/10.24843/jiab.2019.v14.i02.p07.
Susilowati, F., Zulfa, K., & Hartono, A. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Jurnal Ekonomi, Manajemen Dan Akuntansi, Volume 2 (1), 15–25.
Tetrevova, L. (2018). Communicating CSR in high profile industries: Case study of Czech chemical industry. Inzinerine Ekonomika-Engineering Economics, 29(4), 478–487. https://doi.org/10.5755/j01.ee.29.4.19199.
Titisari, K. H. (2017). Praktek Corporate Social Responsibility (CSR) Di Perusahaan Multinasional. Riset Akuntansi Dan Keuangan Indonesia, 2(1). https://doi.org/10.23917/reaksi.v2i1.3497.
Urmila, N. M. D., & Mertha, M. (2017). Tipe Perusahaan Memoderasi Ukuran Perusahaan, Profitabilitas, Kepemilikan Asing pada Pengungkapan CSR Perusahaan Manufaktur di BEI. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2145–2174.
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.
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.
Wiyuda, A., & Pramono, H. (2017). Pengaruh Good Corporate Governance, Karakteristik Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Terdaftar Di BEI. Kompartemen, XV(1), 12–25.
Published
2021-01-26
How to Cite
PITRIYANI, Ni Wayan; WIRAMA, Dewa Gede.
Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 208-219, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60686>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p16.
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