Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty
Abstract
In recent years, corporate social responsibility or commonly known as corporate social responsibility (CSR) has become a major development issue for a company. In carrying out its activities, the company is inseparable from the environment and society. Companies that have the desire to survive and have a competitive advantage need to make CSR as one of their business strategies. Knowing how company size, GCG, and eco-control influence the extent of CSR disclosure is the aim of this study. The population used in this study is a number of companies listed on the IDX for the 2017-2019 period and including companies in the raw material producing sector. The sample used was 11 companies through purposive sampling method. This study uses multiple linear regression analysis techniques. The results of the study that can be drawn from this study, company size, GCG, and eco-control have an influence on the extent of CSR disclosure.
Keywords: Extent Of Corporate Social Responsibility Disclosure; Company Size; Good Corporate Governance; Eco-Control.
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References
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Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27, 1956. https://doi.org/10.24843/eja.2019.v27.i03.p12
Dias, A., Rodrigues, L. L., Craig, R., & Neves, M. E. (2019). Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal, 15(2), 137–154. https://doi.org/10.1108/SRJ-05-2017-0090
Fatmawati, R., Astuti, D. W., & Suhardjanto, D. (2018). Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure. Jurnal Akuntansi Multiparadigma, 9(1), 57–69. https://doi.org/10.18202/jamal.2018.04.9004
Fiandrino, S., Devalle, A., & Cantino, V. (2019). Corporate governance and financial performance for engaging socially and environmentally responsible practices. Social Responsibility Journal, 15(2), 171–185. https://doi.org/10.1108/SRJ-12-2017-0276
Firmansyah, D., & Surasni, N. K. (2020). Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 30(1), 163–178.
Garas, S., & ElMassah, S. (2018). Corporate governance and corporate social responsibility disclosures: The case of GCC countries. Critical Perspectives on International Business, 14(1), 2–26. https://doi.org/10.1108/cpoib-10-2016-0042
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Henri, Jean François, & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63–80. https://doi.org/10.1016/j.aos.2009.02.001
Henri, Jean Francois, Journeault, M., & Brousseau, C. (2017). Eco-control change and environmental performance: A longitudinal perspective. Journal of Accounting and Organizational Change, 13(2), 188–215. https://doi.org/10.1108/JAOC-04-2016-0023
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
Iswandika, R., Murtanto, M., & Sipayung, E. (2014). Pengaruh Kinerja Keuangan, Corporate Governance, Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Trisakti, 1(2), 1. https://doi.org/10.25105/jat.v1i2.4804
Jayanti, K. R., & Husaini, A. (2018). Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di
Bursa Efek Indonesia Periode 2015-2016). Jurnal Administrasi Bisnis (JAB), 59(1), 16–22. https://doi.org/998-3068-1-pb.pdf
Journeault, M., De Rongé, Y., & Henri, J. F. (2016). Levers of eco-control and competitive environmental strategy. British Accounting Review, 48(3), 316–340. https://doi.org/10.1016/j.bar.2016.06.001
Khan, A., Muttakin, M., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: evidence from an emerging economy. Journal Bussines Ethics, 114(2), 207–223.
Pintea, M. (2015). The relationship between corporate governance and corporate social responsibilities. Virgil Madgearu Review of Economic Studies and Research, 1, 91–108.
Pradana, R., & Astika, I. B. P. (2019). Pengaruh Ukuran Perusahaan, Penerapan Good Corporate Governance, dan Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi, 28(3), 1920. https://doi.org/10.24843/eja.2019.v28.i03.p18
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.
Prasetyorini, B. F. (2013). Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio dan Profitabilitas terhadap Nilai Perusahaan. Jurnal Ilmu Manajemen (JIM), 1(1).
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti, S. R. (2019). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Rahmadhani, S., & Meylani, D. (2012). Pengaruh Eco-Control Terhadap CSR Disclosure dan Financial Performance dengan Environmental Performace Sebagai Variabel Intervening. Dinamika Ekonomi Dan Bisnis, 13(1), 32–46.
Ramdhaningsih, A. (2013). Pengaruh Indikator Good Corporate Governance Dan Profitabilitas Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 3(2), 368–386.
Rashid, A. (2018). The influence of corporate governance practices on corporate social responsibility reporting. Social Responsibility Journal, 14(1), 20–39.
Reverte, C., Gomez, M., & Cegarra, N. (2016). The influence of corporate social responsibility practices on organizational performance: evidence from eco-responsible spanish firms. Journal of Cleaner Production, 112(4), 2870–2884.
Sadou, A., Alom, F., & Laluddin, H. (2017). Corporate social responsibility disclosures in Malaysia: Evidence from large companies. Social Responsibility Journal, 13(1), 177–202. https://doi.org/10.1108/SRJ-06-2016-0104
Sudaryati, D., & Eskadewi, Y. (2012). Pengaruh Corporate Governance Terhadap Tingkat Pengungkapan Corporate Social Responsibility Di Bank Syariah. Jurnal Ekonomi Dan Bisnis, 11(1), 14–28.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Sukasih, A., & Sugiyanto, E. (2017). Pengaruh Struktur Good Corporate Governance dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015). Riset Akuntansi Dan Keuangan Indonesia, 2(2), 121–131. https://doi.org/10.23917/reaksi.v2i2.4894
Wagner, M., & Schaltegger, S. (2004). The effect of corporate environmental strategy choice and environmental performance on competitiveness and economic performance: an empirical study of EU manufacturing. European Management Joutnal, 2(5), 557–572.
Wedayanti, L. P., & Wirajaya, I. G. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali - Indonesia email : putriw. E-Jurnal Akuntansi Universitas Udayana, 24(3), 2304–2332.
Wickert, C. (2014). Political” corporate social responsibility in small- and medium-sized enterprises: A conceptual framework’. Business and Society. https://doi.org/10.1177/0007650314537021
Wickert, Christopher, Scherer, A. G., & Spence, L. J. (2016). Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost. Journal of Management Studies, (100018), 1–50.
Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas U. E-Jurnal Akuntansi Univesitas Udayana, 22(2), 1826–1856.
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
Published
2021-07-25
How to Cite
KUSUMAPUTRI, Nengah Saraswati; MIMBA, Ni Putu Sri Harta.
Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1798-1812, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/66657>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p15.
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