Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis
Abstract
This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD.
Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance
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References
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Erez, A., Bloom, M. C., & Wells, M. T. (1996). Using random rather than fixed effects models in meta-analysis: Implications for situational specificity and validity generalization. Personnel Psychology, 49(2), 275–306. https://doi.org/10.1111/J.1744-6570.1996.TB01801.X
Fahad P., & Nidheesh K.B. (2020). Determinants of CSR disclosure: An evidence from India. Journal of Indian Business Research, 13(1), 110–133. https://doi.org/10.1108/JIBR-06-2018-0171/FULL/XML
Field, A. P. (2003). The problems in using fixed-effects models of meta-analysis on real-world data. Understanding Statistics, 2(2), 105–124. https://doi.org/10.1207/S15328031US0202_02
Field, A. P., & Gillett, R. (2010). How to do a meta-analysis. British Journal of Mathematical and Statistical Psychology, 63(3), 665–694. https://doi.org/10.1348/000711010X502733
Firdausi, S., & Prihandana, W. A. (2022). Pengaruh profitabilitas, likuiditas, dan leverage terhadap pengungkapan corporate social responsibility (Studi empiris pada perusahaan yang terdaftar di indeks SRI KEHATI tahun 2014-2018). Jurnal Akuntansi AKUNESA, 10(2), 12–23. https://doi.org/10.26740/AKUNESA.V10N2.P12-23
Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251–266. https://doi.org/10.1108/14720700710756535/FULL/XML
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77. https://doi.org/10.1108/09513579510146996/FULL/XML
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/J.JCLEPRO.2013.07.005
Haji, A. A. (2013). Corporate social responsibility disclosures over time: Evidence from Malaysia. Managerial Auditing Journal, 28(7), 647–676. https://doi.org/10.1108/MAJ-07-2012-0729/FULL/XML
Hansen, C., Steinmetz, H., & Block, J. (2022). How to conduct a meta-analysis in eight steps: A practical guide. Management Review Quarterly, 72, 1–19. https://doi.org/10.1007/S11301-021-00247-4/TABLES/1
Ho, L. C. J., & Taylor, M. E. (2007). An empirical analysis of triple bottom-line reporting and its determinants: Evidence from the United States and Japan. Journal of International Financial Management & Accounting, 18(2), 123–150. https://doi.org/10.1111/J.1467-646X.2007.01010.X
Hunter, J. E., & Schmidt, F. L. (2000). Fixed effects vs. random effects meta-analysis models: Implications for cumulative research knowledge. International Journal of Selection and Assessment, 8(4), 275–292. https://doi.org/10.1111/1468-2389.00156
Hunter, J. E., & Schmidt, F. L. (2004). Methods of meta-analysis: Correcting error and bias in research findings (2nd ed.). Sage Publications.
Ikhsan, A., Nurlaila, N., Suprasto, H. B., & Batubara, F. Y. (2021). Determinant of the corporate social responsibility disclosure: Evidence of Indonesian manufacturing companies. Jurnal Ilmiah Akuntansi Dan Bisnis (JIAB), 16(1), 71–83. https://doi.org/10.24843/JIAB.2021.V16.I01.P05
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
Kalventri, M., & Mulyani, M. (2022). Keberadaan profitabilitas, biaya operasional dan leverage terhadap pajak penghasilan badan pada perusahaan publik sektor kesehatan. Jurnal Akuntansi, 11(1), 13–23. https://doi.org/10.46806/JA.V11I1.857
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Mahoney, L., & Roberts, R. W. (2007). Corporate social performance, financial performance and institutional ownership in Canadian firms. Accounting Forum, 31(3), 233–253. https://doi.org/10.1016/J.ACCFOR.2007.05.001
MajalahCSR.id. (2022, February 24). Direktur BEI: Pelaporan keberlanjutan meningkat seiring naiknya investor di Indonesia. MajalahCSR.Id. https://majalahcsr.id/direktur-bei-pelaporan-keberlanjutan-meningkat-seiring-naiknya-investor-di-indonesia/
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Published
2023-05-26
How to Cite
SUSANTO, Chyntia; MULYANI, Mulyani.
Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1267-1288, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99590>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p09.
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