Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

  • Ni Made Dwitarini Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Maria Mediatrix Ratna Sari Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect.


Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

Downloads

Download data is not yet available.

References

Aini, A. K. (2015). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Bursa Saham Indonesia (BEI). Jurnal Ilmiah Mahasiswa FEB UB, 1(2), 1–14.

Akanfe, S. K., Michael, S. O., & Bose, A. D. (2017). Determinant of Corporate Social Responsibility Disclosure in Nigeria. International Journal of Academic Research in Business and Social Sciences, 7(7), 565–580. https://doi.org/10.6007/ijarbss/v7-i7/3122

Aminu Isa, M., & Muhammad, S. (2014). The Impact of Board Characteristics on Corporate Social Responsibility Disclosure: Evidence from Nigerian Food Product Firms. International Journal of Management Science and Business Administration, 1(12), 34–45. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.112.1004

Anggraini, L. F. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) Terhadap Harga Saham. Global Journal of Management And Business …, 19(8). Retrieved from https://journalofbusiness.org/index.php/GJMBR/article/view/2805

Baba, H. N. (2017). The Determinants of Corporate Social Responsibility Disclosure: The Case of Malaysian Government-Linked Companies in Malaysia. SHS Web of Conferences, 36, 00029. https://doi.org/10.1051/shsconf/20173600029

Badjuri, A. (2011). Corporate Governance Mechanism , Fundamental Factors , Corporate Social Responsibility ( Csr ) Disclosure Of A Natural Resource And Manufactur Company In Indonesian. Dinamika Keuangan Dan Perbankan.

Dias, A., Rodrigues, L. L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting, Business and Finance Journal, 11(2), 3–22. https://doi.org/10.14453/aabfj.v11i2.2

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

Habbash, M. (2016). Corporate governance and corporate social responsibility disclosure: evidence from Pakistan. Corporate Governance (Bingley), 16(5), 785–797. https://doi.org/10.1108/CG-05-2016-0100

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.

Istifaroh, A. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. 6.

Jensen, M.C.; Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency cost, and capital structure. Journal of Financial Economics, 3(4), 305–360.

Juhmani, O. (2014). Determinants of corporate social and environmental disclosure on websites: the case of Bahrain. Universal Journal of Accounting and Finance, 2(4), 77–87. https://doi.org/10.13189/ujaf.2014.020402

Kristiana, C., Rispantyo, & Kristianto, D. (2016). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan CSR pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 12(April), 150–158.

Mudjiyanti, R., & Maulani, S. S. (2017). Pengaruh Likuiditas Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibilitypada Perusahaan Terdaftar Di Bursa Efek Indonesia. 11(Zr2011dl0 2), 57–64. https://doi.org/10.13937/j.cnki

Nur, M., & Priantinah, D. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapancorporate Social Responsibility Di Indonesia (Studi Empiris Pada Perusahaan Berkategori High Profile Yang Listing Di Bursa Efek Indonesia). Nominal, Barometer Riset Akuntansi Dan Manajemen, 1(2). https://doi.org/10.21831/nominal.v1i2.996

Putri, C. D. (2013). Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Di Dalam Sustainability Report (Studi Empiris Perusahaan yang Terdaftar di BEI). (September).

Rochayatun, S. (2016). Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility (CSRD). Jurnal Penelitian Ilmu Ekonomi WIGA, 6(1), 63–79.

Rofiqkoh, E., & Priyadi, M. P. (2016). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmu Dan Riset Akuntansi ISSN: 2460-0585, 5(10), 1–18.

Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif Dan R&D. Bandung: PT Alfabet.

Sumilat, H., & Destriana, N. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Jurnal Analisa Akuntansi Dan Perpajakan, 1(2), 129–140. https://doi.org/10.25139/jaap.v1i2.144

Susanto, Y. K. (2019). Corporate Social Responsibility Disclosure: Corporate Governance and Profitability. South East Asia Journal of Contemporary Business, Economics and Law, 20(1), 1.

Tan, A., Benni, D., & Liani, W. (2016). Determinants of corporate social responsibility disclosure and investor reaction. International Journal of Economics and Financial Issues, 6(4), 11–17.

Thuy Anh, N., & Tran, H. L. (2020). The determinants of corporate social responsibility disclosure: evidence from Vietnam’s listed companies in chemical industry. Journal of International Economics and Management, 20(1), 18–41. https://doi.org/10.38203/jiem.020.1.0002

Utamie, D. N., Akram, A., & Nugraha Ardana Putra, I. N. (2020). Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akuntansi, 30(1), 265. https://doi.org/10.24843/eja.2020.v30.i01.p20

Vijaya, D. P. (2009). Pengaruh Pengungkapan Tanggungjawab Sosial Perusahaan Terhadap Aktivitas Volume Perdagangan dan Harga Saham (Studi pada perusahaan yang terdaftar di Bursa Efek Indonesia). 1–24.

Wachira, M. (2017). Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange. European Scientific Journal, ESJ, 13(11), 112. https://doi.org/10.19044/esj.2017.v13n11p112

Wahyuningsih, A., & Mahdar, N. M. (2019). Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Pengungkapan Csr Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Wang, J., Song, L., & Yao, S. (2013). The determinants of corporate social responsibility disclosure: Evidence from China. Journal of Applied Business Research, 29(6), 1833–1847. https://doi.org/10.19030/jabr.v29i6.8220

Widyastari, N. K. W., & Ratna Sari, M. M. (2018). Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(3), 1826–1856. https://doi.org/10.24843/EJA.2018.v22.i03.p07

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
2021-07-25
How to Cite
DWITARINI, Ni Made; RATNA SARI, Maria Mediatrix. Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45. E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1813-1827, july 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70130>. Date accessed: 27 sep. 2022. doi: https://doi.org/10.24843/EJA.2021.v31.i07.p16.
Section
Artikel