Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi
Abstract
For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance.
Keywords: Corporate Social Responsibility; Financial Performence; Company Size.
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References
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Ardimas, W., Ekonomi, F., & Gunadarma, U. (2014). Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Bank. 18, 57–66.
Ardinia, N. L. N., & Sudana, I. P. (2018). Pengaruh Corporate Social Responsibility Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 24(3), 2333-2359.
Arifulsyah, H., & Nurulita, S. (2016). Analisis Pengaruh CSR Disclosure Terhadap Financial Performance dengan Financial Leverage dan Company Size sebagai Variabel Moderating. Jurnal Politeknik Negeri Bandung, 8(1), 61-75.
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
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Cinthya Mustafa, C. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur Nur Handayani Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya. Jurnal Ilmu & Riset Akuntansi, 3(6).
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Davidson, R. H., & Smith, A. J. (2019). CEO Materialism and Corporate Social Responsibility. 94(1), 101–126. https://doi.org/10.2308/accr-52079
Deegan, C., Rankin, M. and Voght, P. (2000). Firms’ Disclosure Reactions to Social Incidents: Australian Evidence, Accounting Forum. 26(1).
Dendawijaya, L. (2005). Manajemen Perbankan Edisi Kedua. Bogor: Ghalia Indonesia.
Dewi, Omika, Dewi, P. (2017). International Journal of Social Sciences and Humanities Corporate Social Responsibility, Green Banking, and Going Concern on Banking Company in Indonesia Stock Exchange. 1(3), 2550–2701. https://doi.org/10.21744/ijssh.v1i3.65
Ebiringa, O., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013) . Effect of Firm Size and Profitability on Corporate Social Disclosures: The Nigerian Oiland Gassector in Focus. British Journal of Economics, Management & Trade, 3(4), 563–574. https://doi.org/10.9734/BJEMT/2013/5147
Epstein, M. J., dan Freedman, M. (1994). Social disclosure and the individual investor. Accounting, Auditing and Accountability Journal, 7,94-109.
Fitriya, E., & Setyorini, L. (2019). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan dengan Size dan Leverage Ratio Sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi Indonesia (2019), 4(1), 42-53.
Gantino, Rilla. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 20018-2014. Jurnal Dinamika Akuntansi dan Bisnis, 3(2), hal. 19-32.
Georgeta & Florinita. (2013). A Study of the Relasionship between Corporate Social responsibility -Financial Performance -Firm Size. The Bucharest University of Economic Studies, 62-67.
Ghozali, I. (2006). Aplikasi Analisis Multivariete Dengan Program SPSS (Edisi 4). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Gray, R., Kouhy, R. & Lavers, S. (1995) Corporate Social and Environmental Reporting—A Review of the Literature and a Longitudinal Study of UK Disclosure. Accounting Auditing & Accountability Journal, 8, 47-77. https://doi.org/10.1108/09513579510146996
Grimble, R. & Wellard, K. (1997) Stakeholder Methodologies in Natural Resource Management: A Review of Principles, Contexts, Experiences and Opportunities. Agricultural Systems, 55, 173-193. http://dx.doi.org/10.1016/S0308-521X(97)00006-1
Gunawan, J., & Tin, S. (2019). The development of corporate social responsibility in accounting research: evidence from Indonesia. Social Responsibility Journal, 15(5), 671–688. https://doi.org/10.1108/SRJ-03-2018-0076
Hidayat, R., Rasuli, M., & Nurazlina (2015). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(1), 1-15.
Kamatra, N., & Kartikaningdyah, E. (2015). Effect corporate social responsibility on financial performance. International Journal of Economics and Financial Issues, 5(2013), 157–164.
Kumar, N., & Kaur, K. (2016). Firm Size and Profitability in Indian Automobile Industry: An Analysis. Pacific Business Review International. 8(7): 69-78.
Lanis, R., & Richardson, G. (2018). Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis. Journal of Accounting, Auditing and Finance, 33(2), 228–251. https://doi.org/10.1177/0148558X16654834
Liao, L., Philip, T., & Yuyu, L. (2016). Corporate Board and Corporate Social Responsibility Assurance : Evidence from China. Journal of Business Ethics. https://doi.org/10.1007/s10551-016-3176-9
Lima Crisóstomo, V., de Souza Freire, F. and Cortes de Vasconcellos, F. (2011). Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal, 7(2), 295-309. https://doi.org/10.1108/17471111111141549
Majeed, M. K., Jun, J. C., Zia-Ur-Rehman, M., Mohsin, M., & Rafiq, M. Z. (2020). The Board Size and Board Composition Impact on Financial Performance: An Evidence from the Pakistani and Chinese’s Listed Banking Sector. The Journal of Asian Finance, Economics and Business, 7(4), 81–95. https://doi.org/10.13106/jafeb.2020.vol7.no4.81
Nawaiseh, M. E. (2015). Do firm size and financial performance affect corporate social responsibility disclosure: Employees’ and environmental dimensions? American Journal of Applied Sciences, 12(12), 967–981. https://doi.org/10.3844/ajassp.2015.967.981
Nawangwulan, N. F. (2019). Pengaruh Corporate Social Responsibility dan Likuiditas Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Diunduh dari Sekolah Tinggi Ilmu Ekonomi Perbanas, Surabaya website: http://eprints.perbanas.ac.id
Niresh, J. A., & Velnampy, T. (2014). Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka. International Journal of Bussiness and Management, 9(4), 57-64.
Novianti, W., & Agustian, W. M. (2018). Improving Corporate Values Through the Size of Companies and Capital Structures. ICOBEST: Atlantis Press. 255-257.
O’Donovan, G. (2002). Environmental Disclosure in the Annual Report: Extending The Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing and Accountability Journal, 15(3), 344-371.
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector. Journal of Business Ethics, 151(2), 451–471. https://doi.org/10.1007/s10551-016-3229-0
Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013 - 2015. 6(3), 260–371.
Prasojo, & Listyorini, I. (2015). The Influence of Corporate Social Responsibility toward the Financial Performance Company in Jakarta Islamic Index (JII) in Period 2010-2014. Global Review of Islamic Economics and Business, 3(2), 136–151.
Prastuti, N., & Budiasih, I. (2015). Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility. E-Jurnal Akuntansi, 13(1), 114–129.
Putra, M. K. R., & Suardana, I. K. A. (2019). Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas. E-Jurnal Akuntansi, 27(1), 119-148.
Putranto, L. L. . (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perbankan Kovensional yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 - 2016). 3(2), 19–32.
Ramona, S. (2017). Artikel Ilmiah Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Surat Pernyataan Sumber Tulisan Artikel Ilmiah. Diunduh dari Media Neliti website: https://media.neliti.com/
Ridwan, M. D. P. S. W., & Novianty, R. (2019). Pengaruh Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan. Jurnal Akuntansi Politeknik Negeri Bandung, 10(1), 1124-1134.
Sakti, Y. S. (2015). Pengaruh Pengungkapan CSR terhadap Kinerja Keuagan Perusahaan Sektor Pertambanngan Yang Terdaftar Di BEI Periode 2012-2015. Jurnal Akuntansi Dan Teknologi Informasi (JATI).
Sari, W. A., & Nuzula, S. R. H. N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi Komparatif pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2012-2015 ). Jurnal Administrasi Bisnis (JAB), 39(2), 74–83.
Simaremare, H. R., & Gaol, R. L. (2018). Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi dan Keuangan (JRAK), 4(2), 157-174.
Stacia, E., & Juniarti. (2015). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan. Business Accounting Review, 3(2), 81–90. Retrieved from http://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/3852
Suciwati, D., Pradnyan, D., & Ardina, C. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan (Pada Perusahaan Sektor Pertambangan di BEI Tahun 2010-2013). Jurnal Bisnis Dan Kewirausahaan, 12(2), 104–113.
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Published
2021-10-27
How to Cite
DRIANITA, Alifia Nur; HASIBUAN, Henny Triyana.
Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2518-2529, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69428>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p09.
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