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
Downloads
Download data is not yet available.
References
al Farooque, O., & Ahulu, H. (2017). Determinants of social and economic reportings: Evidence from Australia, the UK and South African multinational enterprises. International Journal of Accounting and Information Management, 25(2), 177–200. https://doi.org/10.1108/IJAIM-01-2016-0003
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476–496. https://doi.org/10.1108/02686900610667256/FULL/XML
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
Belkaoui, A., & Karnik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1), 36–51. https://doi.org/10.1108/09513578910132240/FULL/XML
Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting and Management, 1, 201–226. https://doi.org/10.1016/S1479-3598(00)01011-6/FULL/XML
Bini, L., & Bellucci, M. (2020). Integrated sustainability reporting: Linking environmental and social information to value creation processes (1st ed.). Springer. https://doi.org/10.1007/978-3-030-24954-0
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of financial management (15th ed.). Cengage.
Brockwell, S. E., & Gordon, I. R. (2001). A comparison of statistical methods for meta-analysis. Statistics in Medicine, 20(6), 825–840. https://doi.org/10.1002/SIM.650
Chang, K., & Zhang, L. (2015). The effects of corporate ownership structure on environmental information disclosure-empirical evidence from unbalanced penal data in heavy-pollution industries in China. WSEAS Transactions on Systems and Control, 10, 405–414. https://www.wseas.org/multimedia/journals/control/2015/a865703-368.pdf
Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310. https://doi.org/10.1016/S0278-4254(00)00015-6
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 2021 26:3, 26(3), 1176–1248. https://doi.org/10.1007/S11142-021-09609-5
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12(2), 111–122. https://doi.org/10.1016/0361-3682(87)90001-8
de Andres, P., & Vallelado, E. (2008). Corporate governance in banking: The role of the board of directors. Journal of Banking & Finance, 32(12), 2570–2580. https://doi.org/10.1016/J.JBANKFIN.2008.05.008
Dewi, I. P., & Pitriasari, P. (2019). Pengaruh good corporate governance dan ukuran perusahaan terhadap pengungkapan sustainability report. Jurnal Sains Manajemen Dan Akuntansi (JSMA), 11(1), 33–53. https://doi.org/10.37151/JSMA.V11I1.13
Dipasti, V. A., & Sulistyowati, E. (2022). Pengaruh profitabilitas, leverage, dan likuiditas terhadap CSR disclosure. Ekonomis: Journal of Economics and Business, 6(2), 394–399. https://doi.org/10.33087/EKONOMIS.V6I2.544
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
Peraturan Pemerintah (PP) No. 7 Tahun 2021 tentang Kemudahan, Pelindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah, Pub. L. No. 7 (2021). https://peraturan.bpk.go.id/Home/Details/161837/pp-no-7-tahun-2021
Limbong, H. C. (2019). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility pada perusahaan pertambangan yang terdaftar di BEI. Ecobisma (Jurnal Ekonomi, Bisnis Dan Manajemen), 6(2), 114–128. https://doi.org/10.36987/ECOBI.V6I2.11
Lyons, L. C. (1999). Meta-analysis: Methods of accumulating results across research domains. https://www.semanticscholar.org/paper/Meta-Analysis%3A-Methods-of-Accumulating-Results-Lyons/e6e77da13457ce49407c653f7a8fbbf8ba3ac707
Mahadewi, I. A. S., & Budiasih, I. G. A. N. (2023). Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 33(3), 602–618. https://doi.org/10.24843/EJA.2023.V33.I03.P02
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/
Majumder, M. T. H., Akter, A., & Li, X. (2017). Corporate governance and corporate social disclosures: A meta-analytical review. International Journal of Accounting and Information Management, 25(4), 434–458. https://doi.org/10.1108/IJAIM-01-2017-0005/FULL/XML
Matuszak, Ł., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040/FULL/XML
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-analysis for environmental science research. MethodsX, 7, 100777. https://doi.org/10.1016/J.MEX.2019.100777
Mikolajewicz, N., & Komarova, S. v. (2019). Meta-analytic methodology for basic research: A practical guide. Frontiers in Physiology, 10. https://doi.org/10.3389/FPHYS.2019.00203
Nugraheni, P., Indrasari, A., & Hamzah, N. (2022). The impact of ownership structure on CSR disclosure: Evidence from Indonesia. Journal of Accounting and Investment, 23(2), 229–243. https://doi.org/10.18196/JAI.V23I2.14633
Omran, M. A., & Ramdhony, D. (2015). Theoretical perspectives on corporate social responsibility disclosure: A critical review. International Journal of Accounting and Financial Reporting, 5(2), 38–55. https://doi.org/10.5296/IJAFR.V5I2.8035
Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik, Pub. L. No. 33/POJK.04/2014 (2014). https://www.ojk.go.id/id/kanal/pasar-modal/regulasi/peraturan-ojk/Pages/pojk-direksi-dewan-komisaris-emiten.aspx
Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, (2017). https://www.ojk.go.id/sustainable-finance/id/peraturan/peraturan-ojk/Documents/SAL%20POJK%2051%20-%20keuangan%20berkelanjutan.pdf
Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik, Pub. L. No. 16/SEOJK.04/2021 (2021). https://www.ojk.go.id/id/regulasi/Pages/Bentuk-dan-Isi-Laporan-Tahunan--Emiten-atau-Perusahaan-Publik.aspx
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, Pub. L. No. 40 (2007). https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Documents/5.%20UU-40-2007%20PERSEROAN%20TERBATAS.pdf
Peraturan Pemerintah (PP) No. 47 Tahun 2012 tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas, Pub. L. No. 47 (2012). https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
Putri, A. Z., & Pramudiati, N. (2019). Determinan pengungkapan tanggung jawab sosial perusahaan dalam sustainability report. Jurnal Akuntansi, 7(2), 188–198. https://doi.org/10.26460/JA.V7I2.1013
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2021). Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint. Business Strategy and the Environment, 30(1), 522–534. https://doi.org/10.1002/BSE.2635
Ramadhani, R., Rasyid, E. R., & Fontanella, A. (2021). Motivasi pengungkapan tanggung jawab sosial dan lingkungan. Jurnal Akuntansi Kompetif, 4(2), 105–117. https://doi.org/10.35446/AKUNTANSIKOMPETIF.V4I2.667
Santo, G. I., & Rahayuningsih, D. A. (2022). Karakteristik perusahaan yang mempengaruhi pengungkapan corporate social responsibility. Jurnal Bisnis Dan Akuntansi, 24(1), 171–184. https://doi.org/10.34208/JBA.V24I1.1166
Sasongko, N., Puspawati, R. K., & Wijayanto, K. (2020). Corporate social responsibility (CSR), firm size, profitability, and leverage on earnings response coefficient (ERC). Riset Akuntansi Dan Keuangan Indonesia, 5(1), 21–35. https://doi.org/10.23917/REAKSI.V5I1.10681
Schnatterly, K., Shaw, K. W., & Jennings, W. W. (2008). Information advantages of large institutional owners. Strategic Management Journal, 29(2), 219–227. https://doi.org/10.1002/SMJ.654
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Auran, D. A. (2020). Pengaruh kepemilikan institusional, ukuran dewan komisaris, ukuran perusahaan, dan ukuran komite audit terhadap pengungkapan CSR. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 8(2), 59–68. https://doi.org/10.25157/JE.V8I2.4030
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh comprehensive stakeholder pressure dan good corporate governance terhadap kualitas sustainability report. Owner: Riset Dan Jurnal Akuntansi, 6(1), 813–827. https://doi.org/10.33395/OWNER.V6I1.680
Surbakti, M. A., & Wijayanti, N. A. (2022). Kinerja, size, leverage, dan pertumbuhan perusahaan dan pengungkapan corporate social responsibility perusahaan non keuangan. E-Jurnal Akuntansi, 32(7), 1714–1727. https://doi.org/10.24843/EJA.2022.V32.I07.P04
Usman, B. (2020). CSR reports, CSR disclosure quality, and corporate reputations: A systematic literature review. Indonesian Journal of Sustainability Accounting and Management, 4(1), 28–55. https://doi.org/10.28992/IJSAM.V4I1.166
Utha, M. A., Arif, A., & Boenjamin, P. (2022). Do corporate governance and financial characteristics may increase CSR disclosures? Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(2), 287–302. https://doi.org/10.25105/JIPAK.V17I2.13986
Vanessa, F., & Meiden, C. (2020). Beberapa Faktor yang Mempengaruhi CSR Disclosure Pada Sektor Pertambangan yang Terdaftar di BEI Periode 2015-2018. Jurnal Ilmu Komputer Dan Bisnis, 11(2), 2415–2430. https://doi.org/10.47927/JIKB.V11I2.3
Woodward, D. G., Edwards, P., & Birkin, F. (1996). Organizational legitimacy and stakeholder information provision. British Journal of Management, 7(4), 329–347. https://doi.org/10.1111/J.1467-8551.1996.TB00123.X
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476–496. https://doi.org/10.1108/02686900610667256/FULL/XML
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
Belkaoui, A., & Karnik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1), 36–51. https://doi.org/10.1108/09513578910132240/FULL/XML
Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting and Management, 1, 201–226. https://doi.org/10.1016/S1479-3598(00)01011-6/FULL/XML
Bini, L., & Bellucci, M. (2020). Integrated sustainability reporting: Linking environmental and social information to value creation processes (1st ed.). Springer. https://doi.org/10.1007/978-3-030-24954-0
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of financial management (15th ed.). Cengage.
Brockwell, S. E., & Gordon, I. R. (2001). A comparison of statistical methods for meta-analysis. Statistics in Medicine, 20(6), 825–840. https://doi.org/10.1002/SIM.650
Chang, K., & Zhang, L. (2015). The effects of corporate ownership structure on environmental information disclosure-empirical evidence from unbalanced penal data in heavy-pollution industries in China. WSEAS Transactions on Systems and Control, 10, 405–414. https://www.wseas.org/multimedia/journals/control/2015/a865703-368.pdf
Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310. https://doi.org/10.1016/S0278-4254(00)00015-6
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 2021 26:3, 26(3), 1176–1248. https://doi.org/10.1007/S11142-021-09609-5
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12(2), 111–122. https://doi.org/10.1016/0361-3682(87)90001-8
de Andres, P., & Vallelado, E. (2008). Corporate governance in banking: The role of the board of directors. Journal of Banking & Finance, 32(12), 2570–2580. https://doi.org/10.1016/J.JBANKFIN.2008.05.008
Dewi, I. P., & Pitriasari, P. (2019). Pengaruh good corporate governance dan ukuran perusahaan terhadap pengungkapan sustainability report. Jurnal Sains Manajemen Dan Akuntansi (JSMA), 11(1), 33–53. https://doi.org/10.37151/JSMA.V11I1.13
Dipasti, V. A., & Sulistyowati, E. (2022). Pengaruh profitabilitas, leverage, dan likuiditas terhadap CSR disclosure. Ekonomis: Journal of Economics and Business, 6(2), 394–399. https://doi.org/10.33087/EKONOMIS.V6I2.544
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
Peraturan Pemerintah (PP) No. 7 Tahun 2021 tentang Kemudahan, Pelindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah, Pub. L. No. 7 (2021). https://peraturan.bpk.go.id/Home/Details/161837/pp-no-7-tahun-2021
Limbong, H. C. (2019). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility pada perusahaan pertambangan yang terdaftar di BEI. Ecobisma (Jurnal Ekonomi, Bisnis Dan Manajemen), 6(2), 114–128. https://doi.org/10.36987/ECOBI.V6I2.11
Lyons, L. C. (1999). Meta-analysis: Methods of accumulating results across research domains. https://www.semanticscholar.org/paper/Meta-Analysis%3A-Methods-of-Accumulating-Results-Lyons/e6e77da13457ce49407c653f7a8fbbf8ba3ac707
Mahadewi, I. A. S., & Budiasih, I. G. A. N. (2023). Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 33(3), 602–618. https://doi.org/10.24843/EJA.2023.V33.I03.P02
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/
Majumder, M. T. H., Akter, A., & Li, X. (2017). Corporate governance and corporate social disclosures: A meta-analytical review. International Journal of Accounting and Information Management, 25(4), 434–458. https://doi.org/10.1108/IJAIM-01-2017-0005/FULL/XML
Matuszak, Ł., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040/FULL/XML
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-analysis for environmental science research. MethodsX, 7, 100777. https://doi.org/10.1016/J.MEX.2019.100777
Mikolajewicz, N., & Komarova, S. v. (2019). Meta-analytic methodology for basic research: A practical guide. Frontiers in Physiology, 10. https://doi.org/10.3389/FPHYS.2019.00203
Nugraheni, P., Indrasari, A., & Hamzah, N. (2022). The impact of ownership structure on CSR disclosure: Evidence from Indonesia. Journal of Accounting and Investment, 23(2), 229–243. https://doi.org/10.18196/JAI.V23I2.14633
Omran, M. A., & Ramdhony, D. (2015). Theoretical perspectives on corporate social responsibility disclosure: A critical review. International Journal of Accounting and Financial Reporting, 5(2), 38–55. https://doi.org/10.5296/IJAFR.V5I2.8035
Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik, Pub. L. No. 33/POJK.04/2014 (2014). https://www.ojk.go.id/id/kanal/pasar-modal/regulasi/peraturan-ojk/Pages/pojk-direksi-dewan-komisaris-emiten.aspx
Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, (2017). https://www.ojk.go.id/sustainable-finance/id/peraturan/peraturan-ojk/Documents/SAL%20POJK%2051%20-%20keuangan%20berkelanjutan.pdf
Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik, Pub. L. No. 16/SEOJK.04/2021 (2021). https://www.ojk.go.id/id/regulasi/Pages/Bentuk-dan-Isi-Laporan-Tahunan--Emiten-atau-Perusahaan-Publik.aspx
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, Pub. L. No. 40 (2007). https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Documents/5.%20UU-40-2007%20PERSEROAN%20TERBATAS.pdf
Peraturan Pemerintah (PP) No. 47 Tahun 2012 tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas, Pub. L. No. 47 (2012). https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
Putri, A. Z., & Pramudiati, N. (2019). Determinan pengungkapan tanggung jawab sosial perusahaan dalam sustainability report. Jurnal Akuntansi, 7(2), 188–198. https://doi.org/10.26460/JA.V7I2.1013
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2021). Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint. Business Strategy and the Environment, 30(1), 522–534. https://doi.org/10.1002/BSE.2635
Ramadhani, R., Rasyid, E. R., & Fontanella, A. (2021). Motivasi pengungkapan tanggung jawab sosial dan lingkungan. Jurnal Akuntansi Kompetif, 4(2), 105–117. https://doi.org/10.35446/AKUNTANSIKOMPETIF.V4I2.667
Santo, G. I., & Rahayuningsih, D. A. (2022). Karakteristik perusahaan yang mempengaruhi pengungkapan corporate social responsibility. Jurnal Bisnis Dan Akuntansi, 24(1), 171–184. https://doi.org/10.34208/JBA.V24I1.1166
Sasongko, N., Puspawati, R. K., & Wijayanto, K. (2020). Corporate social responsibility (CSR), firm size, profitability, and leverage on earnings response coefficient (ERC). Riset Akuntansi Dan Keuangan Indonesia, 5(1), 21–35. https://doi.org/10.23917/REAKSI.V5I1.10681
Schnatterly, K., Shaw, K. W., & Jennings, W. W. (2008). Information advantages of large institutional owners. Strategic Management Journal, 29(2), 219–227. https://doi.org/10.1002/SMJ.654
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Auran, D. A. (2020). Pengaruh kepemilikan institusional, ukuran dewan komisaris, ukuran perusahaan, dan ukuran komite audit terhadap pengungkapan CSR. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 8(2), 59–68. https://doi.org/10.25157/JE.V8I2.4030
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh comprehensive stakeholder pressure dan good corporate governance terhadap kualitas sustainability report. Owner: Riset Dan Jurnal Akuntansi, 6(1), 813–827. https://doi.org/10.33395/OWNER.V6I1.680
Surbakti, M. A., & Wijayanti, N. A. (2022). Kinerja, size, leverage, dan pertumbuhan perusahaan dan pengungkapan corporate social responsibility perusahaan non keuangan. E-Jurnal Akuntansi, 32(7), 1714–1727. https://doi.org/10.24843/EJA.2022.V32.I07.P04
Usman, B. (2020). CSR reports, CSR disclosure quality, and corporate reputations: A systematic literature review. Indonesian Journal of Sustainability Accounting and Management, 4(1), 28–55. https://doi.org/10.28992/IJSAM.V4I1.166
Utha, M. A., Arif, A., & Boenjamin, P. (2022). Do corporate governance and financial characteristics may increase CSR disclosures? Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(2), 287–302. https://doi.org/10.25105/JIPAK.V17I2.13986
Vanessa, F., & Meiden, C. (2020). Beberapa Faktor yang Mempengaruhi CSR Disclosure Pada Sektor Pertambangan yang Terdaftar di BEI Periode 2015-2018. Jurnal Ilmu Komputer Dan Bisnis, 11(2), 2415–2430. https://doi.org/10.47927/JIKB.V11I2.3
Woodward, D. G., Edwards, P., & Birkin, F. (1996). Organizational legitimacy and stakeholder information provision. British Journal of Management, 7(4), 329–347. https://doi.org/10.1111/J.1467-8551.1996.TB00123.X
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: 12 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p09.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
