Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Abstract
This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure.
Keywords : CSR Disclosure; Profitability; Leverage; Company Size.
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References
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Purba, I., & Yadnya, I. (2015). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 4(8), 243261.
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Setiadewi, K. A. Y., & Purbawangsa, I. B. A. (2015). Pengaruh Ukuran Perusahaan Dan Leverage Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia dengan Herawati ( 2012 ) yang membuktikan profitabilitas secara signifikan. Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Nilai Perusahaan, 596–609.
Wiyarna, I. N. A., & Sudana, I. P. (2019). Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 29(1), 292. https://doi.org/10.24843/eja.2019.v29.i01.p19
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
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.
Yuliawati, R., & Sukirman. (2015). Accounting Analysis Journal Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Aaj, 4(4), 1–9. http://journal.unnes.ac.id/sju/index.php/aaj
Bhuyan, M., & Perera, N. (2017). The effects of corporate social disclosure on firm performance : empirical evidence from Bangladesh. Accounting and Finance Association of Australia and New Zealand Conference, 1–36. http://ro.uow.edu.au/buspapers/1218
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12(2), 111–122. https://doi.org/10.1016/0361-3682(87)90001-8
Dermawan, D. (2015). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Accounting Analysis Journal, 4(4). https://doi.org/10.15294/aaj.v4i4.9119
Dewi, M., & Suaryana, I. (2015). Pengaruh Profitabilitas Dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 13(1), 84–98.
Gunawan, J., Djajadikerta, H., & Smith, M. (2009). An examination of corporate social disclosures in the annual reports of Indonesia listed companies. Asia Pacific Centre for Environmental Accountability Journal, 15(1), 13–36.
Komang, N., Trisna, A., Mediatrix, M., & Sari, R. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh Ukuran Perusahaan , Leverage , dan Profitabilitas Pada CSR Disclosure Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia PENDAHULUAN Modernisasi suatu wilayah sering kali didukung ole. 27, 1956–1982.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117–127. https://doi.org/10.5465/AMR.2001.4011987
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
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.
Purba, I., & Yadnya, I. (2015). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 4(8), 243261.
Rengganis, M. Y. dwi, & Dwija Putri, I. G. A. . A. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi, 24, 871. https://doi.org/10.24843/eja.2018.v24.i02.p03
Riswari, D. A., & Cahyonowati, N. (2012). Pengaruh Corporate Social Responsibility Tehadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating : Studi Pada Perusahaan Publik Non Finansial Yang Tercatat Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 1(1), 1–12.
Setiadewi, K. A. Y., & Purbawangsa, I. B. A. (2015). Pengaruh Ukuran Perusahaan Dan Leverage Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia dengan Herawati ( 2012 ) yang membuktikan profitabilitas secara signifikan. Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Dan Nilai Perusahaan, 596–609.
Wiyarna, I. N. A., & Sudana, I. P. (2019). Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 29(1), 292. https://doi.org/10.24843/eja.2019.v29.i01.p19
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
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.
Yuliawati, R., & Sukirman. (2015). Accounting Analysis Journal Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Aaj, 4(4), 1–9. http://journal.unnes.ac.id/sju/index.php/aaj
Published
2021-11-28
How to Cite
DEWI, Made Ayu Bintang Cyntia; BUDIASIH, I Gusti Ayu Nyoman.
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 11, p. 2812-2826, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71891>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i11.p11.
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