Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure
Abstract
Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure.
Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure
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References
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Reverte, C., Gómez-Melero, E., & Cegarra-Navarro, J. G. (2016). The influence of corporate social responsibility practices on organizational performance: Evidence from Eco-Responsible Spanish firms. Journal of Cleaner Production, 112, 2870–2884. https://doi.org/10.1016/j.jclepro.2015.09.128
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
Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
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Yoon, B., & Chung, Y. (2018). The effects of corporate social responsibility on firm performance: A stakeholder approach. Journal of Hospitality and Tourism Management, 37(August), 89–96. https://doi.org/10.1016/j.jhtm.2018.10.005
Andi, Dimas. (2021). Begini Upaya Pemeliharaan Lingkungan Tambang Indika Energy (INDY). Diakses pada 10 Oktober 2021, dari
https://www.google.co.id/amp/s/amp.kontan.co.id/news/begini-upaya-pemeliharaan-lingkungan-tambang-indika-energy-indy
Ariswari, P. M. A., & Damayanthi, I. G. A. E. (2019). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol. E-Jurnal Akuntansi Universitas Udayana, 29(2), 833–853.
Aviana, A. (2019). Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur Listing di Bursa Efek Indonesia Periode 2016 - 2018). Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Buallay, A., Kukreja, G., Aldhaen, E., Al Mubarak, M., & Hamdan, A. M. (2020). Corporate social responsibility disclosure and firms’ performance in Mediterranean countries: a stakeholders’ perspective. EuroMed Journal of Business, 15(3), 361–375. https://doi.org/10.1108/EMJB-05-2019-0066
Daromes, F. E., & Kawilarang, M. F. (2020). Peran Pengungkapan Lingkungan dalam Memediasi Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan. Jurnal Akuntansi, 14(1), 77–101. https://doi.org/10.25170/jak.v14i1.1263
Dewi, N. K. A. T., & Mediatrix, R. S. M. (2019). Pengaruh Ukuran Perusahaan , Leverage , dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi Universitas Udayana, 27(3), 1956–1982.
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
Erlina, M. (2021). Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak Dan Pengungkapan Csr Sebagai Moderasi. Jurnal Administrasi Bisnis, 17(1), 24–39. https://doi.org/10.26593/jab.v17i1.4523.24-39
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
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. Badan Penerbit Universitas Diponegoro.
Gunarathne, A. D. N., & Lee, K. H. (2020). Eco-control for corporate sustainable management: A sustainability development stage perspective. Corporate Social Responsibility and Environmental Management, 27(6), 2515–2529. https://doi.org/10.1002/csr.1973
Hapsoro, D., & Ambarwati, A. (2020). Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences. The Indonesian Journal of Accounting Research, 23(02), 293–324. https://doi.org/10.33312/ijar.487
Hence Paat. (2021). Bank Mandiri salurkan 2.000 paket sembako ke petani di Gorontalo. Diakses pada 10 Oktober 2021, dari
https://www.antaranews.com/berita/2148734/bank-mandiri-salurkan-2000-paket-sembako-ke-petani-di-gorontalo
Henri, J. F., 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
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
Kardiyanti, N. K. E., & Dwirandra, A. A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 30, 2338–2350.
Kusumaputri, N. S. (2020). Pengaruh Ukuran Perusahaan , Good Corporate Governance Dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibilty.
Margaretha, F., & Supartika, N. (2016). Factors Affecting Profitability of Small Medium Enterprises (SMEs) Firm Listed in Indonesia Stock Exchange. Journal of Economics, Business and Management, 4(2), 132–137. https://doi.org/10.7763/joebm.2016.v4.379
Mohamed Adnan, S., Hay, D., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820–832. https://doi.org/10.1016/j.jclepro.2018.07.057
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten dan Perusahaan Publik. Otoritas Jasa Keuangan, 1–15.
Purnama, D. (2018). Analisis Karakteristik Perusahaan Dan Environmental Performance Terhadap Environmental Disclosure. Jurnal Riset Keuangan Dan Akuntansi, 3(2), 1–14. https://doi.org/10.25134/jrka.v4i1.1331
Rahmadhani, S., & Meylani, D. (2016). Pengaruh Eco-Control Terhadap CSR Disclosure dan Financial Performance dengan Environmental Performace Sebagai Variabel Intervening. Dinamika Ekonomi Dan Bisnis, 13(1), 32–46.
Reverte, C., Gómez-Melero, E., & Cegarra-Navarro, J. G. (2016). The influence of corporate social responsibility practices on organizational performance: Evidence from Eco-Responsible Spanish firms. Journal of Cleaner Production, 112, 2870–2884. https://doi.org/10.1016/j.jclepro.2015.09.128
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
Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
Sugiyono, P. D. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Penerbit CV. Alfabeta: Bandung.
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., Scherer, A. G., & Spence, L. J. (2016). Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost. Journal of Management Studies, 53(7), 1169–1196. https://doi.org/10.1111/joms.12209
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(2), 1445–1472. 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.
Yoon, B., & Chung, Y. (2018). The effects of corporate social responsibility on firm performance: A stakeholder approach. Journal of Hospitality and Tourism Management, 37(August), 89–96. https://doi.org/10.1016/j.jhtm.2018.10.005
Published
2023-10-30
How to Cite
SASTRAWAN, I Komang Adi; WIRAJAYA, I Gde Ary.
Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2746-2760, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84363>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p15.
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