Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR
Abstract
Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure.
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References
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Budiyono, & Maryam, D. (2017). Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX). International Journal of Economics, Business and Accounting Research (IJEBAR), 2017(2), 21–33.
Butt, U. (2020). Profits, financial leverage and corporate governance". International Journal of Managerial Finance, 16(2), 203–223. https://doi.org/https://doi.org/10.1108/IJMF-03-2019-0091
Cahyono, Y. T., & Yuniasih, D. R. (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran dewan Komiasris dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Sosial. Seminar Nasional Ahmad Dahlan Accounting Fair (SNAF), 1(1), 1–20.
Camilleri, M. (2017). Corporate Sustainability and Responsibility: Creating Value for Business, Society and the Environment. IOSR Journal of Businees an Management, 9(1), 1–12. https://doi.org/10.1186/s41180-017-0016-5
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Chen, M. (2019). Pengaruh Ukuran Dewan Komisaris Dan Kepemilikan Asing Terhadap Luas Pengungkapan Csr. EL Muhasaba Jurnal Akuntansi, 10(2), 141–152. https://doi.org/10.18860/em.v10i2.6721
Dalci, I. (2018). Impact of financial leverage on profitability of listed manufacturing firms in China. Pacific Accounting Review, 30(4), 410–432. https://doi.org/https://doi.org/10.1108/PAR-01-2018-0008
Darma, B. D., Arza, F. I., & Halmawati, H. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility: Jurnal Eksplorasi Akuntansi, 1(1), 78–89. https://doi.org/10.24036/jea.v1i1.63
de Villiers, C., La Torre, M., & Molinari, M. (2022). The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting). Pacific Accounting Review, 2(34), 1–30. https://doi.org/https://doi.org/10.1108/PAR-02-2022-0034
Dewi, P. P., & Narayana, I. P. E. (2020). Implementation of Green Accounting, Profitability and Corporate Social Responsibility for Corporate Values. E-Jurnal Akuntansi, 30(12), 3252–3262.
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–38. doi: https://doi.org/10.13106/jafeb.2020.vol7.no12.731.
Feng, M., Wang, X., & Kreuze, J. . (2017). Corporate social responsibility and firm financial performance: Comparison analyses across industries and CSR categories. American Journal of Business, 32(4), 106–133. https://doi.org/https://doi.org/10.1108/AJB-05-2016-0015
Kalantonis, P., Kallandranis, C., & Sotiropoulos, M. (2021). Leverage and firm performance: new evidence on the role of economic sentiment using accounting information. Journal of Capital Markets Studies, 5(1), 96–107. https://doi.org/https://doi.org/10.1108/JCMS-10-2020-0042
Kardiyanti, N. K. E., & Dwirandra, A. A. N. . (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(1), 1–10. https://doi.org/10.24843/EJA.2020.v30.i09.p13
Mahdiyyah Haisir, M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earning Response Coefficient (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2013-2015). Undergraduate thesis, UIN Raden Intan Lampung.
Mardianthi, D. A., & Riduwan, A. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 555–566. https://doi.org/10.17509/jrak.v7i3.17729
Mukhzarudfa, H., Yurdila, J. M., & Wiralestari. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Dewan Komisaris, Leverage, dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan yang Go Public dan Listing di Bursa Efek Indonesia (BEI). Jurnal Akuntansi & Keuangan Unja, 4(4), 11–25. https://doi.org/https://doi.org/10.22437/jaku.v4i4.8444
Novianti, V. (2019). Pengaruh Penerapan Green Acconting, Kepentingan Saham Publik, Pengungkapan Media Terhadap Corporate Social Responsibility Disclosure (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017). Skripsi(S1) thesis, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas.
Nugraini, N. A., & Wahyuni, W. (2021). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure. Jurnal Analisa Akuntansi Dan Perpajakan, 5(1), 24–34. https://doi.org/10.25139/jaap.v5i1.3606
Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 8(9), 5372.
Putra, R. S. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan (Studi pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di BEI 2013-2015). Skripsi thesis, Universitas Mercu Buana Yogyakarta.
Ramadhani, R., & Maresti, D. (2021). Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR. Ekonomis: Journal of Economics and Business, 5(1), 78. https://doi.org/10.33087/ekonomis.v5i1.262
Ramananda, D., & Atahau, A. (2019). Corporate social disclosure through social media: an exploratory study. Journal of Applied Accounting Researc, 12(1), 1890195. https://doi.org/10.1108/JAAR-12-2018-0189
Samuel, A. O., Zubairu, U., & Abubakar, B. (2020). Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies. TIJAB (The International Journal of Applied Business), 4(2), 106. https://doi.org/10.20473/tijab.v4.i2.2020.106-115
Suharyani, R., Ulum, I., & Waluya Jati, A. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance Terhadap Kualitas Sustanaibility Report. Jurnal Akademi Akuntansi, 2(1), 75–90.
Tampubolon, E. G., & Siregar, D. A. (2019). Pengaruh Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkpaan Tangging Jawab Sosial pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Maneksi, 8(2), 223–229.
Yanti, N. L. E. K., Made, E. D., & Asri, P. & I. G. A. (2021). Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Ekonomi Bisnis, 3(1), 43–51.
Zhang, Y., & Yang, F. (2021). Corporate social responsibility disclosure: Responding to investors’ criticism on social media. International Journal of Environmental Research and Public Health, 18(14), 1–12. https://doi.org/10.3390/ijerph18147396
Žukauskas, P., Vveinhardt, J., & Andriukaitienė, R. (2017). Corporate Social Responsibility as the Organization’s Commitment against Stakeholders. Management Culture and Corporate Social Responsibility, 1(1), 10.5772/intechopen.70625.
Ashari, M. H., & Anggoro, Y. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391. https://doi.org/10.18415/ijmmu.v7i10.2102
Budiyono, & Maryam, D. (2017). Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX). International Journal of Economics, Business and Accounting Research (IJEBAR), 2017(2), 21–33.
Butt, U. (2020). Profits, financial leverage and corporate governance". International Journal of Managerial Finance, 16(2), 203–223. https://doi.org/https://doi.org/10.1108/IJMF-03-2019-0091
Cahyono, Y. T., & Yuniasih, D. R. (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran dewan Komiasris dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Sosial. Seminar Nasional Ahmad Dahlan Accounting Fair (SNAF), 1(1), 1–20.
Camilleri, M. (2017). Corporate Sustainability and Responsibility: Creating Value for Business, Society and the Environment. IOSR Journal of Businees an Management, 9(1), 1–12. https://doi.org/10.1186/s41180-017-0016-5
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Chen, M. (2019). Pengaruh Ukuran Dewan Komisaris Dan Kepemilikan Asing Terhadap Luas Pengungkapan Csr. EL Muhasaba Jurnal Akuntansi, 10(2), 141–152. https://doi.org/10.18860/em.v10i2.6721
Dalci, I. (2018). Impact of financial leverage on profitability of listed manufacturing firms in China. Pacific Accounting Review, 30(4), 410–432. https://doi.org/https://doi.org/10.1108/PAR-01-2018-0008
Darma, B. D., Arza, F. I., & Halmawati, H. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility: Jurnal Eksplorasi Akuntansi, 1(1), 78–89. https://doi.org/10.24036/jea.v1i1.63
de Villiers, C., La Torre, M., & Molinari, M. (2022). The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting). Pacific Accounting Review, 2(34), 1–30. https://doi.org/https://doi.org/10.1108/PAR-02-2022-0034
Dewi, P. P., & Narayana, I. P. E. (2020). Implementation of Green Accounting, Profitability and Corporate Social Responsibility for Corporate Values. E-Jurnal Akuntansi, 30(12), 3252–3262.
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–38. doi: https://doi.org/10.13106/jafeb.2020.vol7.no12.731.
Feng, M., Wang, X., & Kreuze, J. . (2017). Corporate social responsibility and firm financial performance: Comparison analyses across industries and CSR categories. American Journal of Business, 32(4), 106–133. https://doi.org/https://doi.org/10.1108/AJB-05-2016-0015
Kalantonis, P., Kallandranis, C., & Sotiropoulos, M. (2021). Leverage and firm performance: new evidence on the role of economic sentiment using accounting information. Journal of Capital Markets Studies, 5(1), 96–107. https://doi.org/https://doi.org/10.1108/JCMS-10-2020-0042
Kardiyanti, N. K. E., & Dwirandra, A. A. N. . (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(1), 1–10. https://doi.org/10.24843/EJA.2020.v30.i09.p13
Mahdiyyah Haisir, M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earning Response Coefficient (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2013-2015). Undergraduate thesis, UIN Raden Intan Lampung.
Mardianthi, D. A., & Riduwan, A. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 555–566. https://doi.org/10.17509/jrak.v7i3.17729
Mukhzarudfa, H., Yurdila, J. M., & Wiralestari. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Dewan Komisaris, Leverage, dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan yang Go Public dan Listing di Bursa Efek Indonesia (BEI). Jurnal Akuntansi & Keuangan Unja, 4(4), 11–25. https://doi.org/https://doi.org/10.22437/jaku.v4i4.8444
Novianti, V. (2019). Pengaruh Penerapan Green Acconting, Kepentingan Saham Publik, Pengungkapan Media Terhadap Corporate Social Responsibility Disclosure (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017). Skripsi(S1) thesis, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas.
Nugraini, N. A., & Wahyuni, W. (2021). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure. Jurnal Analisa Akuntansi Dan Perpajakan, 5(1), 24–34. https://doi.org/10.25139/jaap.v5i1.3606
Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 8(9), 5372.
Putra, R. S. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan (Studi pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di BEI 2013-2015). Skripsi thesis, Universitas Mercu Buana Yogyakarta.
Ramadhani, R., & Maresti, D. (2021). Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR. Ekonomis: Journal of Economics and Business, 5(1), 78. https://doi.org/10.33087/ekonomis.v5i1.262
Ramananda, D., & Atahau, A. (2019). Corporate social disclosure through social media: an exploratory study. Journal of Applied Accounting Researc, 12(1), 1890195. https://doi.org/10.1108/JAAR-12-2018-0189
Samuel, A. O., Zubairu, U., & Abubakar, B. (2020). Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies. TIJAB (The International Journal of Applied Business), 4(2), 106. https://doi.org/10.20473/tijab.v4.i2.2020.106-115
Suharyani, R., Ulum, I., & Waluya Jati, A. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance Terhadap Kualitas Sustanaibility Report. Jurnal Akademi Akuntansi, 2(1), 75–90.
Tampubolon, E. G., & Siregar, D. A. (2019). Pengaruh Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkpaan Tangging Jawab Sosial pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Maneksi, 8(2), 223–229.
Yanti, N. L. E. K., Made, E. D., & Asri, P. & I. G. A. (2021). Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Ekonomi Bisnis, 3(1), 43–51.
Zhang, Y., & Yang, F. (2021). Corporate social responsibility disclosure: Responding to investors’ criticism on social media. International Journal of Environmental Research and Public Health, 18(14), 1–12. https://doi.org/10.3390/ijerph18147396
Žukauskas, P., Vveinhardt, J., & Andriukaitienė, R. (2017). Corporate Social Responsibility as the Organization’s Commitment against Stakeholders. Management Culture and Corporate Social Responsibility, 1(1), 10.5772/intechopen.70625.
Published
2024-09-12
How to Cite
KONDO, Agnes Monika Febrianti; WIRAWATI, Ni Gusti Putu.
Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87320>. Date accessed: 21 nov. 2024.
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