Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility
Abstract
The trend of CSR implementation changed when the pandemic started. The research aims to empirically re-examine the effect of environmental performance, managerial ownership, leverage and profitability on CSR disclosure in line with the agency, stakeholder and legitimacy theories. The object of research is the energy sector companies on the IDX with a population of 229 companies for the 2019-2021 period. The sample obtained is 131 observational data obtained by purposive sampling technique. The results of the study show that environmental performance and leverage have a positive effect. Research also proves that managerial ownership and profitability have no effect on disclosure of corporate social responsibility.
Keywords: Environmental Performance; Managerial Ownership; Leverage; Profitabilitas; Corporate Social Responsibility.
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References
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Elizabeth, D., & Pangaribuan, H. (2021). Pengaruh Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Sosial Teknologi, 1(11), 457–464. https://doi.org/10.36418/jurnalsostech.v1i11.236
Erawati, T., & Sari, L. indah. (2021). Pengaruh Kepemilikan Manajerial , Ukuran Perusahaan, Manajemen Laba Dan Komite Audit Terhadap Pengungkapan Csr (Studi Empiris Perusahaan manufaktur subsektor Food and Beverage Yang Tercantum Di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Analisa Akuntansi Dan Perpajakan, 5(1), 45–59. https://doi.org/10.25139/jaap.v5i1.3640
Erjon R.A, & Rasyid R. (2021). Effect of profitability, leverage, and managerial ownership on the disclosure of Corporate Social Responsibility (CSR) in companies indexed in SRI-KEHATI. Financial Management Studies, Vol 1(1), 1–20. https://jkmk.ppj.unp.ac.id/index.php/fms/article/view/1/3
Farhah, F. F. (2020). The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure. In International Journal of Innovative Science and Research Technology (Vol. 5, Issue 9). www.ijisrt.com
Freeman, R. E. (1984). Strategic Management A Stakeholder Approach | Business ethics |Cambridge University Press. 276. http://www.cambridge.org/at/academic/subjects/management/business-ethics/strategic-management-stakeholder-approach
Freeman, R. E., & Dmytriyev, S. (2020). Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other. Symphonya. Emerging Issues in Management, 1, 7–15. https://doi.org/10.4468/2017.1.02freeman.dmytriyev
Garhadi, G. Y., Lestari, R., & Rosdiana, Y. (2014). Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure pada Perusahaan Manufaktur Barang Konsumsi yang Terdaftar di. Prosiding Akuntansi, Vol.4(No.2).
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi – Edisi 3. In Badan Penerbit Universitas Diponegoro.
Haidah, N., Saebani, A., & Wibawaningsih, E. J. (2021). Prosiding Biema Business Management, Economic, And Accounting National Seminar Pengaruh Kinerja Lingkungan, Manajemen Laba, Dan Media Exposure Terhadap Csr Disclosure (Vol. 2).
Handayati, P. (2017). Analisis Kinerja Lingkungan Dan Mekanisme Gcg Terhadap Pengungkapan Pertanggungjawaban Sosial. Jurnal Akuntansi Aktual, 4(1), 58–68.
Hapsari, I., Ulfa, L. M., & Azizah, S. N. (2021). Company Size, Managerial, Intitutional Ownership And Environmental Performance On Corporate Social Responsibility Disclosures. Review Of Applied Accounting Research, Vol.(No,2).Hardianti D.C., & Anwar. (2020). Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Corporate Social Responsibility. Jurnal Akuntansi & Ekonomi FE UN PGRI Kediri, Vol.5(1). https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14031/1486
Hasyir, D. A. (2016). Perencanaan CSR pada Perusahaan Pertambangan: Kebutuhan untuk Terlaksananya Tanggungjawab Sosial yang Terintegrasi dan Komprehensif. Jurnal Akuntansi, 8(1), 105–118.Helling-Benze, A., Kerr, D., Innes, P., & Clements, M. (2014). Corporate Social Responsibility (CSR): Strategic Implementation and Online Disclosure of the Mining Industry. https://research.usc.edu.au/discovery/61USC_INST:ResearchRepository/
Huda, M. M. (2019). Implementasi CSR Perusahaan MIGAS dalam pelayanan kesejahteraan Masyarakat di Tuban (study implementasi CSR Joint Operating Body Pertamina Petrochina East Java). Asketik : Jurnal Agama Dan Perubahan Sosial, 3(1), 77–90. https://doi.org/10.30762/ASK.V3I1.1311
Isacowitz, J. J., Schmeidl, S., & Tabelin, C. (2022). The operationalisation of Corporate Social Responsibility (CSR) in a mining context. Resources Policy, 79, 103012. https://doi.org/10.1016/J.RESOURPOL.2022.103012
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X jurnal_12943.
Kadarisman, K., & Suryadi, B. (2022). Sinergitas Pemerintah Daerah Kabupaten Tabalong Dan Pt Adaro Indonesia Dalam Pelaksanaan Program Csr. JPP: Jurnal Administrasi Publik Dan Pembangunan, 4(1), 10–18. https://ppjp.ulm.ac.id/journals/index.php/jpp
Kholifah, S. (2022). Pengaruh Kinerja Lingkungan, Kepemilikan Manajerial TerHadap Pengungkapan Corporate Social responsibility (Vol. 12, Issue 1). https://jurnal.unimus.ac.id/index.php/MAX
Krismelina, S., Aulya, S., Mulawarman, A. S., Rakha Bhagaskara, M., & Dwi Ramadhanti, A. (2022). Corporate Social Responsibility Di Sektor Pertambangan Indonesia Tahun 2020. Jurnal Ilmiah Multidisiplin, 1(8).
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Published
2022-12-26
How to Cite
MERDEKAWATI, Mega Ayu et al.
Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3626-3643, dec. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/93114>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i12.p11.
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