Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia
Abstract
The study examines the factors that influence the disclosure of the implementation of Corporate Social Responsibility (CSR). The purpose of this study is to explain the effect of profitability, liquidity, leverage, activity, company and company size on the disclosure of the implementation of social responsibility. The research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2019, which are 68 companies using purposive sampling technique. Data analysis was performed by statistical regression. The results of the study that the variables of profitability, liquidity, activity of the company and company size have a positive influence on the disclosure of the implementation of social responsibility, while leverage has a negative effect on the disclosure of the implementation of social responsibility.
Keywords: Profitability; Likuidity; Leverage; Activity; Size; Sustainability Report.
Downloads
Download data is not yet available.
References
Adam. (2017). Conceptualising the Contemporary Corporate Value Creation Proses. Accounting Auditing & Accountability Journal, 30(4), 906–931.
Agustina, L. 2012. Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Laporan Keuangan. Jurnal Dinamika Akuntansi. Vol 4 No 1.
Aggraeni, D. Y., & Djakman, C. D. 2017. Slack resources, feminisme dewan, dan kualitas pengungkapan tanggung jawab sosial perusahaan. Jurnal Akuntansi Dan Keuangan Indonesi, 14(1), 94–118.
BAPEPAM, SK Nomor: KEP-431/BL/2012 tentang Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik.
Budiyono, & Maryam, D. 2017. “Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)”. Journal International of Economics, Business and Accounting Research (IJEBAR), 2017(2), 21–33.
Efrata, C. dan Erly S. 2012. Analisis Faktor-Faktor yang Mempengaruhi Tingkat Keluasan Pengungkapan Informasi dalam Laporan Tahunan. Seminar Nasional Akuntansi dan Bisnis 2012.
Fifianti, N., & Prasetyono. 2019. “Determinant of Corporate Social Responsibility Disclousure”. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 7(1), 37–43.
Haris dan D.A. Negoro. 2021. “The Influence of Profitability, Liquidity, Leverage, Aktivity and Company Size on Sustainability Report Disclosure”. Economic and Accounting Journal (EAJ) Vol. 4 No. 3.
Hutabarat, F. M., & Simanjuntak, D. 2013. “The Relationship Between Financial Ratios and Stock Prices of Telecommunication Companies of Indonesian”. Jurnal Ekonomi, 4(2), 227–232.
Ikatan Akuntansi Indonesia. 2012. Standar Akuntansi Keuangan (PSAK). Cetakan Keempat Buku Satu. Jakarta: Salemba Empat.
Indriani, Erna Wati. 2013. Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela dan Implikasinya Terhadap Asimetri Informasi. Accounting Analysis Journal ISSN 2252-6765.
Irma, A., & Lating, S. 2019. “The Effect of Financial Performance on Corporate Value with Sustainability Report as Moderating Variable”. Jurnal Akuntasi-Manajemen-Akuntansi, 15(April).
Kamil, A., dan A. Herusetya. 2012. Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility. Media Riset Akuntansi, Vol. 2 No. 1.
Lucia, & Ria., R. 2018. “The Effect of Firm’s Characteristic and Corporate Governance to Sustainability Report Disclosure”. Social Economics and Ecology International Journal, 2(1), 18–28.
Lolo, Y.E.P., dan W.S. Yuliandhari. 2020. “The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility”. Jurnal Akuntansi, Audit, dan Sistem Informasi Akuntansi (JASa) Vol. 4 No. 3.
Maryam, M. Arfan, dan M.R. Yahya. 2012. Pengaruh Karakteristik Perusahaan Terhadap Keberadaan Pengungkapan Dalam Laporan Tahunan Sektor Properti yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Vol. 2 No.1.
Ngwakwe, C. C. 2019. Relating corporate social investment with financial performance. Investment Management and Financial Innovations, 14(2–2), 367–375. https://doi.org/10.21511/imfi.14(2-2).2017.08.
Purwandari, Arum dan Agus Purwanto. 2012. Pengaruh Profitabilitas, Leverage, Struktur Kepemilikan dan Status Perusahaan terhadap Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur di Indonesia. Diponegoro Journal Of Accounting Vol. 1 No. 2.
Puspowardhani. 2013. Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurusan Akuntansi Fakultas Ekonomi Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Revaldo, A.A. dan Rusmanto, T. 2020. “The Effect of Profitability, Liquidity, Firm Size and Media Exposure on Corporate Social Responsibility Disclousure in Indonesia Non-Banking State-Owned Enterprises”. Russian Journal Vol. 107 No. 7.
Sahida, S.N., P. Lestari, dan Warsidi. 2021. “The Effect of Profitability, Liquidity, And Company Size on Corporate Social Responsibility Disclosure”. JAFTA Vol. 2 No. 2.
Sari, Y., M. Putri, dan Marsono. 2013. Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Universitas Diponegoro Semarang.
Suryono, H. dan Prastiwi, A. 2011. Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Praktik Pengungkapan Sustainability Report, Simposium Nasional Akuntansi XIV Aceh 2011.
Thang, N. N., & Fassin, Y. (2017). “The impact of internal corporate social responsibility on organizational commitment”. Evidence from Vietnamese Service Firms. Journal of Asia- Pacific Business, 1–7.
Utami, W. (2015). “Financial Performance and the Quality of Sustainability Disclosure Based on Global Reporting Initiative : Value Relevances Study in Indonesia Stock Exchange”. Mediterranen Journal of Sosial Sciences (MCSER), 6(5), 243– 248. https://doi.org/10.5901/mjss.2015.v6n5s5p243.
Agustina, L. 2012. Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Laporan Keuangan. Jurnal Dinamika Akuntansi. Vol 4 No 1.
Aggraeni, D. Y., & Djakman, C. D. 2017. Slack resources, feminisme dewan, dan kualitas pengungkapan tanggung jawab sosial perusahaan. Jurnal Akuntansi Dan Keuangan Indonesi, 14(1), 94–118.
BAPEPAM, SK Nomor: KEP-431/BL/2012 tentang Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik.
Budiyono, & Maryam, D. 2017. “Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)”. Journal International of Economics, Business and Accounting Research (IJEBAR), 2017(2), 21–33.
Efrata, C. dan Erly S. 2012. Analisis Faktor-Faktor yang Mempengaruhi Tingkat Keluasan Pengungkapan Informasi dalam Laporan Tahunan. Seminar Nasional Akuntansi dan Bisnis 2012.
Fifianti, N., & Prasetyono. 2019. “Determinant of Corporate Social Responsibility Disclousure”. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 7(1), 37–43.
Haris dan D.A. Negoro. 2021. “The Influence of Profitability, Liquidity, Leverage, Aktivity and Company Size on Sustainability Report Disclosure”. Economic and Accounting Journal (EAJ) Vol. 4 No. 3.
Hutabarat, F. M., & Simanjuntak, D. 2013. “The Relationship Between Financial Ratios and Stock Prices of Telecommunication Companies of Indonesian”. Jurnal Ekonomi, 4(2), 227–232.
Ikatan Akuntansi Indonesia. 2012. Standar Akuntansi Keuangan (PSAK). Cetakan Keempat Buku Satu. Jakarta: Salemba Empat.
Indriani, Erna Wati. 2013. Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela dan Implikasinya Terhadap Asimetri Informasi. Accounting Analysis Journal ISSN 2252-6765.
Irma, A., & Lating, S. 2019. “The Effect of Financial Performance on Corporate Value with Sustainability Report as Moderating Variable”. Jurnal Akuntasi-Manajemen-Akuntansi, 15(April).
Kamil, A., dan A. Herusetya. 2012. Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility. Media Riset Akuntansi, Vol. 2 No. 1.
Lucia, & Ria., R. 2018. “The Effect of Firm’s Characteristic and Corporate Governance to Sustainability Report Disclosure”. Social Economics and Ecology International Journal, 2(1), 18–28.
Lolo, Y.E.P., dan W.S. Yuliandhari. 2020. “The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility”. Jurnal Akuntansi, Audit, dan Sistem Informasi Akuntansi (JASa) Vol. 4 No. 3.
Maryam, M. Arfan, dan M.R. Yahya. 2012. Pengaruh Karakteristik Perusahaan Terhadap Keberadaan Pengungkapan Dalam Laporan Tahunan Sektor Properti yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Vol. 2 No.1.
Ngwakwe, C. C. 2019. Relating corporate social investment with financial performance. Investment Management and Financial Innovations, 14(2–2), 367–375. https://doi.org/10.21511/imfi.14(2-2).2017.08.
Purwandari, Arum dan Agus Purwanto. 2012. Pengaruh Profitabilitas, Leverage, Struktur Kepemilikan dan Status Perusahaan terhadap Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur di Indonesia. Diponegoro Journal Of Accounting Vol. 1 No. 2.
Puspowardhani. 2013. Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurusan Akuntansi Fakultas Ekonomi Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Revaldo, A.A. dan Rusmanto, T. 2020. “The Effect of Profitability, Liquidity, Firm Size and Media Exposure on Corporate Social Responsibility Disclousure in Indonesia Non-Banking State-Owned Enterprises”. Russian Journal Vol. 107 No. 7.
Sahida, S.N., P. Lestari, dan Warsidi. 2021. “The Effect of Profitability, Liquidity, And Company Size on Corporate Social Responsibility Disclosure”. JAFTA Vol. 2 No. 2.
Sari, Y., M. Putri, dan Marsono. 2013. Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Universitas Diponegoro Semarang.
Suryono, H. dan Prastiwi, A. 2011. Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Praktik Pengungkapan Sustainability Report, Simposium Nasional Akuntansi XIV Aceh 2011.
Thang, N. N., & Fassin, Y. (2017). “The impact of internal corporate social responsibility on organizational commitment”. Evidence from Vietnamese Service Firms. Journal of Asia- Pacific Business, 1–7.
Utami, W. (2015). “Financial Performance and the Quality of Sustainability Disclosure Based on Global Reporting Initiative : Value Relevances Study in Indonesia Stock Exchange”. Mediterranen Journal of Sosial Sciences (MCSER), 6(5), 243– 248. https://doi.org/10.5901/mjss.2015.v6n5s5p243.
Published
2022-07-26
How to Cite
AJI, Sapto Bayu.
Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1799-1811, july 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87162>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i07.p10.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
