Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility

  • Mega Ayu Merdekawati Universitas Muhammadiyah Purwoketo
  • Siti Nur Azizah
  • Suryo Budi Santoso Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia
  • Ira Hapsari Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia

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.

Downloads

Download data is not yet available.

References

Apriatma, Cheisviyanny, & Taqwa. (2019). Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari. Jurnal Eksplorasi Akuntansi, Vol.1(No.1), 334–348. http://jea.ppj.unp.ac.id/index.php/jea/article/view/78/46

Apriyanti, A., & Yuliandhari, W. S. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Padaperusahaan Indeks Lq 45 Non-keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). eProceedings of Management, 5(2).

Arikarsita, N. W., & Wirakusuma, M. G. (2020). Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 30(12), 3096. https://doi.org/10.24843/eja.2020.v30.i12.p08

Asmeri, R., Alvionita, T., & Gunardi, A. (2017). CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16. https://doi.org/10.28992/ijsam.v1i1.23

Ayunanta, L. Y., Mawardi, M. C., & Malikah, A. (2020). Pengaruh Profitabilitas, Kepemilikan Keluarga, Corporate Governance, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak Di Indonesia (Studi Empiris Pada Perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018). E_Jurnal Ilmiah Riset Akuntansi, 9(12). http://riset.unisma.ac.id/index.php/jra/article/view/8569

Azizah, S. N., Shafira, R. N., Wahyuni, S., & Pramono, H. (2021). The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures. Muhammadiyah Riau Accounting and Business Journal, Vol.2(2). https://ejurnal.umri.ac.id/index.php/MRABJ/article/view/2456/1449

Cherian, J., Sial, M. S., Tran, D. K., Hwang, J., Hong, T., Khanh, T., & Ahmed, M. (2020). The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective. Sustainability, 12(6), 2–13. https://doi.org/10.3390/su12062190

Chauhan, S., & Amit. (2014). A Relational Study of Firm’s Characteristics and CSR Expenditure. Procedia Economics and Finance, 11, 23–32. https://doi.org/10.1016/S2212-5671(14)00172-5

Cho, M., Furey, L. D., & Mohr, T. (2017). Communicating corporate social responsibility on social media: Strategies, stakeholders, and public engagement on corporate facebook. Business and Professional Communication Quarterly, 80(1), 52–69. https://doi.org/10.1177/2329490616663708

Davis, K. (1973). The Case for and Against Business Assumption of Social Responsibilities. Academy of Management Journal, 16(2), 312–322. https://doi.org/10.2307/255331

Deitiana, T. (2015). The Determinant of CSR Disclosure of Mining Industry Listed in Indonesia Stock Exchange. Asian Business Review, 5(3), 141–148. https://doi.org/10.18034

Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 1956. https://doi.org/10.24843/eja.2019.v27.i03.p12

Dewi, N. P. Y. K., & Wirawati, N. G. P. (2021). The Influence of Share Ownership Structure and Company Size on Corporate Social Responsibility Disclosures. American Journal of Humanities and Social Sciences Research, Vol.5(5), 67–73. www.ajhssr.com

Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Bisma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311

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).

Lestari, T., & Nofryanti. (2021). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Risk Management Terhadap Agresivitas Pajak. SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, 1(1). http://digilib.uinsby.ac.id/49709/

Lim, J. S., & Greenwood, C. A. (2017). Communicating corporate social responsibility (CSR): Stakeholder responsiveness and engagement strategy to achieve CSR goals. Public Relations Review, 43(4), 768–776. https://doi.org/10.1016/j.pubrev.2017.06.007

Natashya, C., & Rudyanto, A. (2021). Tata Kelola Dan Faktor Lain Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur. Media Bisnis, 13(1), 9–20. https://doi.org/10.34208/mb.v13i1.949

Nayyiroh Z.S, & Subadriyah. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage. Jurnal Ilmu Danriset Akuntansi, 8(September), 1–17.

Ningsih, F. A., & Asyik, N. F. (2020). Pengaruh Karakteristik Perusahaan, Struktur Perusahaan, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Ilmu Dan Riset Akuntansi, 9(7), 1–22.

Pons, A., Vintrò, C., Rius, J., & Vilaplana, J. (2021). Impact of Corporate Social Responsibility in mining industries. Resources Policy, 72. https://doi.org/10.1016/j.resourpol.2021.102117

Pradana, F. A., & Suzan, L. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (csr) (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2011-2014). EProceedings of Management, 3(1). https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/3035

Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Csr Perusahaan Manufaktur Di Bei. E-Jurnal Manajemen Universitas Udayana, 8(9), 5372. https://doi.org/10.24843/ejmunud.2019.v08.i09.p02

Ramadhan, V., & Wijaya, S. (2020). Alternatif Sumbangan Penanggulangan Bencana Sebagai Pengurang Penghasilan Bruto (Studi Kasus Gempa Lombok). Jurnal Pajak Dan Keuangan Negara (PKN), 2(1), 46–56. https://doi.org/10.31092/JPKN.V2I1.996

Riantani, S., & Nurzamzam, H. (2015). Jurnal Dinamika Manajemen Analysis Of Company Size, Financial Leverage, And Profitability And Its Effect To Csr Disclosure. In Jdm (Vol. 6, Issue 2). http://jdm.unnes.ac.id

Rivandi, M. (2020). Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI. Akuntabilitas, 13(2), 205–220. https://doi.org/10.15408/akt.v13i2.17336

Riyadi, P., Respati, N. W., Oktaviani, A., Brigjen Jalan Hasan Basri, J., Banjarmasin Utara, K., Banjarmasin, K., & Selatan, K. (2022). Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company Csr Disclosure. In CEBONG Journal ISSN (Vol. 1, Issue 3). Online.

Rodrigues, M., & Mendes, L. (2018). Mapping of the literature on social responsibility in the mining industry: A systematic literature review. Journal of Cleaner Production, 181, 88–101. https://doi.org/10.1016/J.JCLEPRO.2018.01.163

Santoso, S. B., Azizah, S. N., & Herlina. (2015). Pengaruh Proporsi Komisaris Independen, Profitability, Leverage Dan Ukuran Perusahaan Terhadap Intellectual Capital Disclosure (Studi Empiris pada Perusahaan Sektor Barang Konsumsi Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2015-2019). RATIO: Reviu Akuntansi Kontemporer Indonesia, 2(1). http://jurnalnasional.ump.ac.id/index.php/REVIU

Sharma, D., & Bhatnagar, P. (2015). Corporate social responsibility of mining industries. International Journal of Law and Management, 57(5), 367–372. https://doi.org/10.1108/IJLMA-03-2014-0022/FULL/XML

Sunaryo, B. A., & Mahfud, H. M. K. (2016). Pengaruh Size, Profitabilitas Leverage Dan Umur Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Listing Di Bei Tahun 2010-2013). Diponegoro Journal of Management, 5(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/dbr

Suryaningsih, M., & Ningsih, M. (2021). Determinan Corporate Social Responsibility Disclosure (Csrd) Pada Perusahaan Pertambangan Periode 2014-2018. Jurnal Akuntansi, Vol.10(No.1), 2301–4075.

Totanan, C., Nurlaela, M., Muliati., & Mile, Y. (2022). Pengaruh Tanggung Jawab Lingkungan, Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Di Bursa Efek Indonesia. Accounting Profession Journal (APAJI), 4(2).

Visesha, N., & Efendi, D. (2013). Pengaruh Kepemilikan Saham Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi, Vol.8(3).

Wahyuningsih, A., & Mahdar, N. M. (2018). Pengaruh Size, Leverage dan Profitabilitas Terhadap Pengungkapan Csr Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis Dan Komunikasi, 5(1), 27–36.

Wilestari, M., & Handayani, R. P. (2019). Analisis Corporate Social Responsibility dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Di Bursa Efek Indonesia Periode 2014-2018. Jurnal Akuntansi Dan Keuangan, 1(2), 19–33. https://uia.e-journal.id/Akrual/article/view/1019

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

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.

Yubiharto, Y., & Hastuti, N. R. (2020). Pengaruh ROA, NPM dan DER Terhadap Corporate Social Responsibility (Csr). Medikonis, 11(1), 59–70. https://doi.org/10.52659/medikonis.v11i1.27

Zulhaimi, H., & Nuraprianti, N. R. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 555–566. www.idx.co.id
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: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i12.p11.
Section
Artikel

Most read articles by the same author(s)