Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility
Abstract
Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures.
Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility
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References
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Ali, R., Rehman, R. U., Kanwal, M., Naseem, M. A., & Ahmad, M. I. (2022). Determinants of corporate social responsibility disclosure of banking sector in Pakistan. Social Responsibility Journal, 18(5), 1019–1034. https://doi.org/10.1108/SRJ-08-2019-0272
Andriani, N. P. M., & Sudana, I. P. (2023). Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi. E-Jurnal Akuntansi, 33(1), 59–72. https://doi.org/10.24843/EJA.2023.v33.i01.p05
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Benne, K. K., & Moningka, P. (2020). The Effect of Corporate Social Responsibility Information Disclosure on Firm Value With Profitability as An Moderating Variabel in Mining Sector Companies Listed at BEI. In Klabat Accounting Review (Vol. 1, Issue 1).
Boediono, G. S. (2005). Kualitas Laba: Studi Pengaruh Mekanisme. Corporate Governance, September, 15–16.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41. https://doi.org/10.1080/00014788.1998.9729564
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Ghozali, I., & Chariri, A. (2014). Teori Akuntansi International Financial Reporting System (IFRS).
Hapsoro, D., & Sulistyarini, R. D. (2019). The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences. The Indonesian Accounting Review, 9(2), 143. https://doi.org/10.14414/tiar.v9i2.1730
Hult, G. T. M., Mena, J. A., Ferrell, O. C., & Ferrell, L. (2011). Stakeholder marketing: a definition and conceptual framework. Academy of Marketing Science, 1(1), 44–65. https://doi.org/10.1007/s13162-011-0002-5
Kapitan, V. S., & Ikram, S. (2019). The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure. Journal of Accounting Auditing and Business, 2(2), 14. https://doi.org/10.24198/jaab.v2i2.22505
Kardiyanti, N. K. E., & Dwirandra, A. A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(2), 3066–3080.
Khamainy, A. H., & Laras Asih, D. N. (2019). Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi. Akmenika: Jurnal Akuntansi Dan Manajemen, 13(2), 271–282. https://doi.org/10.31316/akmenika.v16i2.393
Korniasari, S., & Adi, S. W. (2021). PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Prosiding Seminar Nasional & Call for Paper STIE AAS, September, 189–200.
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 19(1), hal. 741-770.
Litfin, T., Meeh-Bunse, G., Luer, K., & Teckert, Ö. (2017). Corporate social responsibility reporting-a Stakeholder’s perspective approach. Business Systems Research, 8(1), 30–42. https://doi.org/10.1515/bsrj-2017-0003
Liu, X., & Zhang, C. (2017). Corporate governance , social responsibility information disclosure , and enterprise value in China. Journal of Cleaner Production, 142, 1075–1084. https://doi.org/10.1016/j.jclepro.2016.09.102
Masliha, D., & Andriani. (2022). the Effect of Profitability and Leverage on Corporate Social Responsibility Disclosure: Case Study on Sharia Commercial Banks in Indonesia. Ekspektra : Jurnal Bisnis Dan Manajemen, 6(1), 1. https://doi.org/10.25139/ekt.v6i1.4660
Nofrivul, Yeni, M., & Novelino, A. (2022). Effect of Profitability on The Disclosure of Corporate Social Responsibility (CSR) of High Profile Registered Company. COSTING : Journal Od Economic, Bussiness and Accounting, 6(1), 634–643.
Nurlaila, Lubis, A. F., Bukit, R., & Fachruddin, K. A. (2017). The influence of stakeholder pressure and environmental performance on corporate social and enviromental disclosureand its implication on the value of the firm : (The study on mining companies listed at Indonesia stock exchange in 2011-2015). International Journal of Economic Research, 14(15), 353–369.
Nurleni, N., Bandang, A., Darmawati, & Amiruddin, A. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Ompusunggu, J. (2016). The Effect of Profitability to the Disclosure of Corporate Social Responsibility ( CSR Disclosure ) on Mining Companies Listed on Indonesian Stock Exchange (BEI) in the Year 2010-2012. IOSR Journal of Business and Management (IOSR-JBM), 18(6), 69–78. https://doi.org/10.9790/487X-1806016978
Omran, M. A., & El-Galfy, A. M. (2014). Theoretical Perspectives on Corporate Disclosure : A Critical Evaluation and Literature Survey. Asian Review of Accounting, 22(3), 257–286. https://doi.org/http://dx.doi.org/10.1108/ARA-01-2014-0013
Oviliana, R. D., Wijaya, S. Y., & Subur. (2021). Pengaruh Ukuran Perusahaan, Tipe Industri, Dan Umur Perusahaan Terhadap Pengungkapan Csr. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2(1), 1187–1198.
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
Putri, N. M. D., Animah, & Astuti, W. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia. E-Jurnal Akuntansi, 32(4), 968. https://doi.org/10.24843/eja.2022.v32.i04.p11
Qoyum, A., Mutmainah, L., Setyono, J., & Qizam, I. (2017). The Impact of Good Corporate Governance , Company Size and Corporate Social Responsibility Disclosure : Case Study of Islamic Banking in Indonesia. IQTISHADIA, Jurnal Kajian Ekonomi Dan Bisnis Islam, 10(1), 130–159. https://doi.org/DOI: http://dx.doi.org/10.21043/iqtishadia.v10i1.2365
Sari, W. N., & Rani, P. (2015). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return On Asset (ROA) dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Journal of Geotechnical and Geoenvironmental Engineering ASCE, 120(11), 259.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29(1), 468–484. https://doi.org/10.24843/eja.2019.v29.i01.p30
Tenriwaru, & Fadliah, N. (2020). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Atma Jaya Accounting Research, 3(01), 68–87.
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.
Widhiarso, W. (2011). Analisis Data Penelitian dengan Variabel Kontrol. 1–4.
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. 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. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/19936/16379
Akanfe, S. K., Michael, S. O., & Bose, A. D. (2017). Determinant of Corporate Social Responsibility Disclosure in Nigeria. International Journal of Academic Research in Business and Social Sciences, 7(7), 565–580. https://doi.org/10.6007/ijarbss/v7-i7/3122
Ali, R., Rehman, R. U., Kanwal, M., Naseem, M. A., & Ahmad, M. I. (2022). Determinants of corporate social responsibility disclosure of banking sector in Pakistan. Social Responsibility Journal, 18(5), 1019–1034. https://doi.org/10.1108/SRJ-08-2019-0272
Andriani, N. P. M., & Sudana, I. P. (2023). Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi. E-Jurnal Akuntansi, 33(1), 59–72. https://doi.org/10.24843/EJA.2023.v33.i01.p05
Anissa, C. D., & Machdar, N. M. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Profitabilitas Terhada Pengungkapan Tanggung Jawab Sosial Perusahaan. Kalbisocio: Jurnal Bisnis Dan Komunikasi, 6(1), 9–18.
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
Benn, S., Abratt, R., & O’Leary, B. (2016). Defining and identifying stakeholders : Views from management and stakeholders. S.Afr.J.Bus.Manage, 47(2), 1–11.
Benne, K. K., & Moningka, P. (2020). The Effect of Corporate Social Responsibility Information Disclosure on Firm Value With Profitability as An Moderating Variabel in Mining Sector Companies Listed at BEI. In Klabat Accounting Review (Vol. 1, Issue 1).
Boediono, G. S. (2005). Kualitas Laba: Studi Pengaruh Mekanisme. Corporate Governance, September, 15–16.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41. https://doi.org/10.1080/00014788.1998.9729564
Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92–117. https://www.jstor.org/stable/25888
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi International Financial Reporting System (IFRS).
Hapsoro, D., & Sulistyarini, R. D. (2019). The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences. The Indonesian Accounting Review, 9(2), 143. https://doi.org/10.14414/tiar.v9i2.1730
Hult, G. T. M., Mena, J. A., Ferrell, O. C., & Ferrell, L. (2011). Stakeholder marketing: a definition and conceptual framework. Academy of Marketing Science, 1(1), 44–65. https://doi.org/10.1007/s13162-011-0002-5
Kapitan, V. S., & Ikram, S. (2019). The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure. Journal of Accounting Auditing and Business, 2(2), 14. https://doi.org/10.24198/jaab.v2i2.22505
Kardiyanti, N. K. E., & Dwirandra, A. A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(2), 3066–3080.
Khamainy, A. H., & Laras Asih, D. N. (2019). Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi. Akmenika: Jurnal Akuntansi Dan Manajemen, 13(2), 271–282. https://doi.org/10.31316/akmenika.v16i2.393
Korniasari, S., & Adi, S. W. (2021). PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Prosiding Seminar Nasional & Call for Paper STIE AAS, September, 189–200.
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 19(1), hal. 741-770.
Litfin, T., Meeh-Bunse, G., Luer, K., & Teckert, Ö. (2017). Corporate social responsibility reporting-a Stakeholder’s perspective approach. Business Systems Research, 8(1), 30–42. https://doi.org/10.1515/bsrj-2017-0003
Liu, X., & Zhang, C. (2017). Corporate governance , social responsibility information disclosure , and enterprise value in China. Journal of Cleaner Production, 142, 1075–1084. https://doi.org/10.1016/j.jclepro.2016.09.102
Masliha, D., & Andriani. (2022). the Effect of Profitability and Leverage on Corporate Social Responsibility Disclosure: Case Study on Sharia Commercial Banks in Indonesia. Ekspektra : Jurnal Bisnis Dan Manajemen, 6(1), 1. https://doi.org/10.25139/ekt.v6i1.4660
Nofrivul, Yeni, M., & Novelino, A. (2022). Effect of Profitability on The Disclosure of Corporate Social Responsibility (CSR) of High Profile Registered Company. COSTING : Journal Od Economic, Bussiness and Accounting, 6(1), 634–643.
Nurlaila, Lubis, A. F., Bukit, R., & Fachruddin, K. A. (2017). The influence of stakeholder pressure and environmental performance on corporate social and enviromental disclosureand its implication on the value of the firm : (The study on mining companies listed at Indonesia stock exchange in 2011-2015). International Journal of Economic Research, 14(15), 353–369.
Nurleni, N., Bandang, A., Darmawati, & Amiruddin, A. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Ompusunggu, J. (2016). The Effect of Profitability to the Disclosure of Corporate Social Responsibility ( CSR Disclosure ) on Mining Companies Listed on Indonesian Stock Exchange (BEI) in the Year 2010-2012. IOSR Journal of Business and Management (IOSR-JBM), 18(6), 69–78. https://doi.org/10.9790/487X-1806016978
Omran, M. A., & El-Galfy, A. M. (2014). Theoretical Perspectives on Corporate Disclosure : A Critical Evaluation and Literature Survey. Asian Review of Accounting, 22(3), 257–286. https://doi.org/http://dx.doi.org/10.1108/ARA-01-2014-0013
Oviliana, R. D., Wijaya, S. Y., & Subur. (2021). Pengaruh Ukuran Perusahaan, Tipe Industri, Dan Umur Perusahaan Terhadap Pengungkapan Csr. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2(1), 1187–1198.
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
Putri, N. M. D., Animah, & Astuti, W. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia. E-Jurnal Akuntansi, 32(4), 968. https://doi.org/10.24843/eja.2022.v32.i04.p11
Qoyum, A., Mutmainah, L., Setyono, J., & Qizam, I. (2017). The Impact of Good Corporate Governance , Company Size and Corporate Social Responsibility Disclosure : Case Study of Islamic Banking in Indonesia. IQTISHADIA, Jurnal Kajian Ekonomi Dan Bisnis Islam, 10(1), 130–159. https://doi.org/DOI: http://dx.doi.org/10.21043/iqtishadia.v10i1.2365
Sari, W. N., & Rani, P. (2015). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return On Asset (ROA) dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Journal of Geotechnical and Geoenvironmental Engineering ASCE, 120(11), 259.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29(1), 468–484. https://doi.org/10.24843/eja.2019.v29.i01.p30
Tenriwaru, & Fadliah, N. (2020). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Atma Jaya Accounting Research, 3(01), 68–87.
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.
Widhiarso, W. (2011). Analisis Data Penelitian dengan Variabel Kontrol. 1–4.
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. 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. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/19936/16379
Published
2023-11-30
How to Cite
MAHARANI, Ni Luh Ari; SUDANA, I Putu.
Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 3086-3103, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99286>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p19.
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