Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi
Abstract
This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on firm value with Good Corporate Governance (GCG) as the moderating variable. The scope of research is companies that are included or have been listed in the LQ45 index during the 2012-2019 period. The sample is going to be determined by using purposive sampling technique. The results show that CSR disclosure has a positive effect on firm value, but GCG which is used as a moderating variable actually weakens the effect of CSR disclosure on firm value. The results of this study are expected to be a reference for companies and investors to consider social responsibility more and also become the basis for the development of subsequent studies involving the same variables or research population.
Keywords : Corporate Social Responsibility Disclosure; Firm Value; Good Corporate Governance.
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References
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Fiona, J. (2017). Pengaruh Corporate Social Responsibility Disclosure Terhadap Firm Value Dimoderasi Oleh Good Corporate Governance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. JOM Fekon, 4(1), 1570–1582.
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Hadiwijaya, T., Lahindah, L., & Pratiwi, I. R. (2016). Effect Of Capital Structure and Corporate Governance on Firm Value (Study Of Listed Banking Companies in Indonesia Stock Exchange). Journal Of Accounting And Business Studies, 1(1), 21-37.
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Husnan, S. (2006). Teori dan Penerapan (Keputusan Jangka Panjang). Yogyakarta : BPFE.
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Junardi. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. JURKAMI Volume 4, no 2, 68-79.
Lutfitasari, F., & Lutfillah, N. Q. (2019). Profitabilitas, Risiko Keuangan Dan Nilai Perusahaan, Dan Praktik Perataan Laba. Jurnal Equity, 21(1), 71.
Maqbool, S., & Zameer, M. N. (2018). Corporate social responsibility and financial performance: an empirical analysis of indian banks. Future Business Journal, 4(1), 84–93.
Margono. (2004). Metodologi Penelitian Pendidikan. Jakarta: Rineka Cipta.
Melani, S. (2017). Pengaruh Pengungkapan CSR dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmu danRiset Akuntansi Vol.6, No. 10, 145-162.
Nurlaela, R., & Islahuddin. (2008). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase kepemilikan Menejerial sebagai Variabel Moderating. Simposium Nasional Akuntansi XI. Pontianak.
Patten. (1991). Exposure, Legitimacy, and Social Disclosure . Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, 47-77.
Peraturan Pemerintah (PP) No. 47 Tahun 2012. (2012). Diambil kembali dari peraturan.bpk.go.id: https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
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Qeisari, R. A., & Ahmadi, M. R. (2016). The Relationship between Corporate Governance and Firm Value in Companies Listed on Tehran Stock Exchange (TSE). IIOAB Journal, 7(1), 101–106.
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Rosiana, G. A., Juliarsa, G., & Sari, M. M. (2013). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan Dengan Profitabilitas sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 723-738.
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Siregar, C. N. (2007). Analisis Sosiologis terhadap Implementasi Corporate Social Responsibility pada Masyaraka tIndonesia. Jurnal Sosioteknologi,Vol. 6,No.12, 285-288.
Siregar, I. F., Roekhudin, R., & Purwanti, L. (2018 ). Firm Value Predictor and the Role of Corporate Social Responsibility. Jurnal Keuangan Dan Perbankan, 22(3), 475–485.
Sitorus, T., & Sitorus, T. V. (2017 ). Good Corporate Governance and Firm Value: the Role of Corporate Social Responsibility. Journal Corporate Ownership & Control, 14(4), 328–336.
Sjahrial, D. (2006). Pengantar Manajemen Keuangan Edisi 2. Jakarta : Penerbit Mitra Wacana Media.
Spence, M. (1973). Job Market Signaling. The M I T Journal, The Quarterly, 87(3), 355–374.
Sugiyono. (2014). Metode Penelitian Kuantitatif Kualitatif dan R&D. Cetakan ke-20. Yogyakarta: Alfabeta.
Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Suharto, E. (2007). Pekerjaan Sosial di Dunia Industri: Memperkuat Tanggung jawab Sosial Perusahaan (Corporate Social Rensposibility. Bandung: Refika Aditama.
Suryana, Yuyus, & Bayu, K. (2011). Kewirausahaan Pendekatan Karakteristrik Wirausaha Sukses. Jakarta: Kencana.
Suwardjono. (2005). Teori Akuntansi. Yogyakarta: BPFE.
Syafitri, T., Nuzula, N. F., & Nurlaily, F. (2018). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi pada perusahaan industri sub sektor logam dan Sejenisnya yang terdaftar di bei periode 2012-2016). Jurnal Administrasi Bisnis (JAB) Vol. 56, 118-126.
Tamara, I. G., & Budiasih, I. G. (2020). Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan. e-Jurnal Akuntansi Vol.30 No.5, 1221-1232.
Tilt, C. A. (1994). The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing & Accountability Journal 7 (4), 47-72.
Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas. (2007). Diambil kembali dari ojk.go.id: https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Pages/Undang-Undang-No.-40-tahun-2007-tentang-Perseroan-Terbatas.aspx
Wijaya, I. P., & Wirawati, N. G. (2019). Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana Vol.26, 1436-1463.
Worokinasih, S., & Zaini, M. L. (2020). The Mediating Role of Corporate Social Responsibility (CSR). Australasian Accounting, Business, and Business Journal, Volume 14, 86-96.
Zaman, R., Nadeem, M., & Carvajal, M. (2020). Corporate governance and corporate social responsibility synergies: evidence from New Zealand. Meditari Accountancy Research.
Amoako, G. K. (2017). Relationship between corporate social responsibility (CSR) and corporate governance (CG): the case of some selected companies in Ghana. Responsible Corporate Governance, Springer, 151-174.
Anggraeni, R. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, Islamic Governance, Komposisi Dewan Komisaris Independen dan Umur Perusahaan Terhadap Tingkat Pengungkapan Islamic Social Reporting pada Perbankan Syariah di Indonesia Tahun 2011-2015. Skripsi.
Bank, W. (2002). Corporate Responsibility. Diambil kembali dari WorldBank.org.
BPS. (2020, February 5). Indeks Tendensi Bisnis dan Indeks Tendensi Konsumen Triwulan IV-2019 dan Perkiraan Triwulan I-2020. Diambil kembali dari www.bps.go.id: https://www.bps.go.id/pressrelease/2020/02/05/1753/indeks-tendensi-bisnis-dan-indeks-tendensi-konsumen-triwulan-iv-2019-dan-perkiraan-triwulan-i-2020.html
Brigham, F., & Houston, J. (2001). Dasar-Dasar Manajemen Keuangan. Edisi 8, Buku 2. Jakarta: Salemba Empat.
Budimanta, A., Prasetijo, A., & Rudito, B. (2004). Corporate Social Responsibility, Jawaban bagi Model Pembangunan Indonesia Masa Kini. Jakarta: ICSD.
Busch, T., & Friede, G. (2018). The robustness of the corporate social and financial performance relation: A second-order meta-analysis. Corporate Social Responsibility and Environmental Management, 25(4), 583–608.
Cantele, S., & Zardini, A. (2019). What drives small and medium enterprises towards sustainability? Role of interactions between pressures, barriers,. Corporate Social Responsibility and Environmental Management, 27(6).
Chatterjee, S., & Hadi, A. S. (1986). Influential Observations, High Leverage Points, and Outliers in Linear Regression. Statistical Science, Vol. 1, No.3, 379-393.
Clarkson, M. B. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, Vol.20 No.1, 92-116.
Dahlia, L., & Siregar, S. V. (2008). Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan. Simposium Nasional Akuntansi XI Pontianak.
Daud, R. M., & Amri, A. (2008). Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur di BEI) . Jurnal Telaah & Riset Akuntansi, 1(2), Juli 2008, 213-231.
Deegan, C. (2002). Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence. Accounting Forum 24(1), 101-130.
Deegan, C., Rankin, M., & Tobin, J. (2002). An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983-1997. A Test of Legitimacy Theory. Accounting, Auditing and Accountability Journal, 15, 312-343.
Draper, N. R., & Smith, H. (1998). Applied Regression Analysis, Third Edition. New York: John Wiley & Sons, Inc.
Embse, V. d., & Wagley, R. (1988). Managerial Ethics Hard Decisions on Soft. Advance Management Journal .
Fahmi, I. (2012). Analisis Kinerja Keuangan. Bandung: Alfabeta.
Fiona, J. (2017). Pengaruh Corporate Social Responsibility Disclosure Terhadap Firm Value Dimoderasi Oleh Good Corporate Governance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. JOM Fekon, 4(1), 1570–1582.
Frynas, J., & Yamahaki, C. (2016). Corporate social responsibility: review and roadmap of theoretical perspectives. Business Ethics: A European Review, Vol. 25 No. 3, 258-285.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8 . Semarang: Penerbit Universitas Diponegoro.
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Gitman, L. J. (2006). Principles of Managerial Finance . United States of America: Pearson.
Gossling, T., & Vocht, C. (2007). Social Role Conceptions and Corporate Social. Journal of Business Ethics, 74, 363-372.
Hadiwijaya, T., Lahindah, L., & Pratiwi, I. R. (2016). Effect Of Capital Structure and Corporate Governance on Firm Value (Study Of Listed Banking Companies in Indonesia Stock Exchange). Journal Of Accounting And Business Studies, 1(1), 21-37.
Harun, M. S., Hussainey, K., Kharuddin, K. A., & Farooque, O. A. (2020). CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks. International Journal of Accounting & Information.
Hasibuan, M. S. (2001). Manajemen Sumber Daya Manusia. Jakarta: PT. Bumi Aksara.
Hery. (2017). Kajian Riset Akuntansi Mengulas Berbagai Hasil Penelitian Tekini dalam Bidang Akuntansi dan Keuangan. Jakarta: PT Grasindo.
Husnan, S. (2006). Teori dan Penerapan (Keputusan Jangka Panjang). Yogyakarta : BPFE.
IBM. (2020). IBM SPSS software. Diambil kembali dari ibm.com: https://www.ibm.com/analytics/spss-statistics-software
Indasari, A. P., & Yadnyana, K. (2018). Pengaruh Profitabilitas, Growth Opportunity, Likuiditas, Dan Struktur Modal Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana Vol.22, 714-746.
Jain, T., & Jamali, D. (2016). Looking inside the black box: the effect of corporate governance on corporate social responsibility. Corporate Governance:An International Review, Vol. 24 No. 3, 253-273.
Junardi. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. JURKAMI Volume 4, no 2, 68-79.
Lutfitasari, F., & Lutfillah, N. Q. (2019). Profitabilitas, Risiko Keuangan Dan Nilai Perusahaan, Dan Praktik Perataan Laba. Jurnal Equity, 21(1), 71.
Maqbool, S., & Zameer, M. N. (2018). Corporate social responsibility and financial performance: an empirical analysis of indian banks. Future Business Journal, 4(1), 84–93.
Margono. (2004). Metodologi Penelitian Pendidikan. Jakarta: Rineka Cipta.
Melani, S. (2017). Pengaruh Pengungkapan CSR dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmu danRiset Akuntansi Vol.6, No. 10, 145-162.
Nurlaela, R., & Islahuddin. (2008). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase kepemilikan Menejerial sebagai Variabel Moderating. Simposium Nasional Akuntansi XI. Pontianak.
Patten. (1991). Exposure, Legitimacy, and Social Disclosure . Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, 47-77.
Peraturan Pemerintah (PP) No. 47 Tahun 2012. (2012). Diambil kembali dari peraturan.bpk.go.id: https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
Petronila, T. A., & Mukhlasin. (2003). Pengaruh Profitabilitas Perusahaan Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan Dengan Opini Audit Sebagai Moderating Variabel. Jurnal Ekonomi dan Bisnis, 1 (Februari), 17-26.
Purwanto, P., & Agustin, J. (2017). Financial performance towards value of firms in basic and chemicals industry. European Research Studies Journal, 20(2), 443-460.
Qeisari, R. A., & Ahmadi, M. R. (2016). The Relationship between Corporate Governance and Firm Value in Companies Listed on Tehran Stock Exchange (TSE). IIOAB Journal, 7(1), 101–106.
Raharjo, S. T. (2017). CSR: Relasi Dinamis Antara Perusahaan Multinasional dengan Masyarakat Lokal. Jatinangor: Unpad Press.
Rosiana, G. A., Juliarsa, G., & Sari, M. M. (2013). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan Dengan Profitabilitas sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 723-738.
Roundtable, B. (2019, August 19). Business roundtable redefines the purpose of a corporation to promote an economy that serves all Americans. Diambil kembali dari www.businessroundtable.org: www.businessroundtable.org/businessroundtable-
Rustiarini, N. W. (2010). Pengaruh Corporate Governance pada Hubungan Corporate Social Responsibility. Simposium Nasional Akuntansi XIII Purwokerto.
Siregar, C. N. (2007). Analisis Sosiologis terhadap Implementasi Corporate Social Responsibility pada Masyaraka tIndonesia. Jurnal Sosioteknologi,Vol. 6,No.12, 285-288.
Siregar, I. F., Roekhudin, R., & Purwanti, L. (2018 ). Firm Value Predictor and the Role of Corporate Social Responsibility. Jurnal Keuangan Dan Perbankan, 22(3), 475–485.
Sitorus, T., & Sitorus, T. V. (2017 ). Good Corporate Governance and Firm Value: the Role of Corporate Social Responsibility. Journal Corporate Ownership & Control, 14(4), 328–336.
Sjahrial, D. (2006). Pengantar Manajemen Keuangan Edisi 2. Jakarta : Penerbit Mitra Wacana Media.
Spence, M. (1973). Job Market Signaling. The M I T Journal, The Quarterly, 87(3), 355–374.
Sugiyono. (2014). Metode Penelitian Kuantitatif Kualitatif dan R&D. Cetakan ke-20. Yogyakarta: Alfabeta.
Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Suharto, E. (2007). Pekerjaan Sosial di Dunia Industri: Memperkuat Tanggung jawab Sosial Perusahaan (Corporate Social Rensposibility. Bandung: Refika Aditama.
Suryana, Yuyus, & Bayu, K. (2011). Kewirausahaan Pendekatan Karakteristrik Wirausaha Sukses. Jakarta: Kencana.
Suwardjono. (2005). Teori Akuntansi. Yogyakarta: BPFE.
Syafitri, T., Nuzula, N. F., & Nurlaily, F. (2018). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi pada perusahaan industri sub sektor logam dan Sejenisnya yang terdaftar di bei periode 2012-2016). Jurnal Administrasi Bisnis (JAB) Vol. 56, 118-126.
Tamara, I. G., & Budiasih, I. G. (2020). Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan. e-Jurnal Akuntansi Vol.30 No.5, 1221-1232.
Tilt, C. A. (1994). The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing & Accountability Journal 7 (4), 47-72.
Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas. (2007). Diambil kembali dari ojk.go.id: https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Pages/Undang-Undang-No.-40-tahun-2007-tentang-Perseroan-Terbatas.aspx
Wijaya, I. P., & Wirawati, N. G. (2019). Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana Vol.26, 1436-1463.
Worokinasih, S., & Zaini, M. L. (2020). The Mediating Role of Corporate Social Responsibility (CSR). Australasian Accounting, Business, and Business Journal, Volume 14, 86-96.
Zaman, R., Nadeem, M., & Carvajal, M. (2020). Corporate governance and corporate social responsibility synergies: evidence from New Zealand. Meditari Accountancy Research.
Published
2022-05-28
How to Cite
PUTRA, Marchall Tondi Saulus; PUTRI, I Gusti Ayu Made Asri Dwija.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1317-1331, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/79434>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p15.
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