Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
Abstract
Abstract
This study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.
Keywords: CSR Disclosure, Profitability, Leverage, Firm Size
Keywords
Full Text:
PDFReferences
Arjanggie, A. R., & Zulaikha, Z. (2015). Pengaruh profitabilitas dan umur perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan (studi empiris pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia). Diponegoro Journal of Accounting. Vol. 4 No. 3, p. 1-11
Baumann-Pauly, D., Wickert, C., Spence, L. J., & Scherer, A. G. (2013). Organizing corporate social responsibility in small and large firms: Size matters. Journal of business ethics. Vol. 115 No. 4, p. 693–705.
Brigham, E., & Houston, J. (2016). Fundamental of financial management. Boston, MA: Cengage Learning.
Badan Pusat Statistik. (2018). Perkebunan [Online]. Tersedia: https://www.bps.go.id/subject/54/perkebunan.html [31 Agustus 2020]
Badan Pusat Statistik (2019). Perkebunan [Online]. Tersedia: https://www.bps.go.id/subject/54/perkebunan.html [321 Agustus 2020]Bursa Efek Indonesia. (2020) Laporan Tahunan AALI, ANJT, BWPT, DSNG, LSIP, PALM, SGRO, SIMP, SMAR, SSMS, TBLA, UNSP Tahun 2018-2020 [Online]. Tersedia https://www.idx.co.id/perusahaan-tercatat/laporan-keuangan-dan-tahunan/ [30 Juli 2020].
.(2019). Annual Report AALI Tahun 2015-2017 [Online]. Tersedia: https://www.astra-agro.co.id/en/annual-report/ [1 Januari 2020]. .(2019). Laporan Tahunan ANJT Tahun 2015-2017 [Online]. Tersedia: https://anj-group.com/id/annual-report-1 [1 Januari 2020].
.(2019). Annual Reports BWPT Tahun 2015-2017 [Online]. Tersedia: http://www.eaglehighplantations.com/annual-reports.html [1 Januari 2020].
.(2019). Annua Repost DSNG Tahun 2015-2017 [Online]. Tersedia: https://dsn.co.id/investor/ar.php [1 Januari 2020].
.(2019). Laporan Tahunan LSIP Tahun 2015-2017 [Online]. Tersedia: https://www.londonsumatra.com/contentDownload.aspx?mid=47 [1 Januari 2020]
.(2019). Laporan Tahunan PALM Tahun 2015-2017 [Online]. Tersedia: http://www.provident-agro.com/annual.php [1 Januari 2020].
.(2019). Annual Report SGRO Tahun 2015-2017 [Online]. Tersedia: https://www.sampoernaagro.com/ [1 Januari 2020].
.(2019). Laporan Tahunan SIMP Tahun 2015-2017 [Online]. Tersedia: http://www.simp.co.id/InvestorRelation/AnnualReport.aspx [1 Januari 2020].
.(2019). Annual Report SMAR Tahun 2015-2017 [Online]. Tersedia: https://www.smart-tbk.com/en/investor/informasi-keuangan/laporan-tahunan/ [1 Januari 2020].
.(2019).Annual Report SSMS Tahun 2015-2017 [Online]. Tersedia: https://ssms.co.id/en/investor-relation [1 Januari 2020].
.(2019). Laporan Tahunan TBLA Tahun 2015-2017 [Online]. Tersedia: https://www.tunasbarulampung.com/annual-report/ [1 Januari 2020]
Chakroun, R., Matoussi, H., & Mbirki, S. (2017). Determinants of CSR disclosure of Tunisian listed banks: A multi-support analysis. Social Responsibility Journal. Vol. 13 No. 3, p. 552-584.
Dermawan, D., & Deitiana, T. (2014). Faktor-faktor yang mempengaruhi pengungkapan Corporate Social Responsibility. Jurnal bisnis dan akuntansi. Vol. 16 No. 2, p. 158–165.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific sociological review. Vol. 18 No. 1, p. 122–136.
Dyduch, J., & Krasodomska, J. (2017). Determinants of corporate social responsibility disclosure: An empirical study of Polish listed companies. Sustainability. Vol. 9 No. 1934, p. 1-24.
Elkington, J. (1998). Cannibals With Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing Ltd.
Felicia, M., & Rasmini, N. K. (2015). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan Yang Terdaftar Di Bei. E-Jurnal Akuntansi Universitas Udayana. Vol. 12 No. 2, p. 143–153.
Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal. .
Indraswari, I., & Mimba, N. (2017). Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kapitalisasi Pasar dan Kepemilikan Saham Publik pada Tingkat Pengungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, Vol. 20 No. 2, p. 1218–1248.
Indrawati, N. K. (2019). Manajemen Keuangan Perusahaan. Semarang: Universitas Brawijaya Press.
Kasmir. (2009). Pengantar Manajemen Keuangan. Jakarta: Kencana.
Krisna, A. D., & Suhardianto, N. (2016). Faktor-faktor yang mempengaruhi pengungkapan tanggung jawab sosial. Jurnal akuntansi dan keuangan. Vol. 18 No. 2, p. 119–128.
Pradnyani, I., & Sisdyani, E. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris pada pengungkapan tanggung jawab sosial perusahaan. E-Jurnal Akuntansi Universitas Udayana. Vol.11 No. 2, p. 384–397.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-perusahaan yang Mendapat Penghargaan ISRA dan Listed (Go-Public) di Bursa Efek Indonesia (BEI) 2010-2012). Business Accounting Review. Vol. 2 No. 1, p. 61–70. Rachman, N. M., Efendi, A., & Wicaksana, E. (2011). Panduan Lengkap Perencanaan CSR. Jakarta: Penebar Swadaya.
Rahmawati, S. (2017). Konflik Keagenan Dan tata Kelola Perusahaan di Indonesia. Banda Aceh: Syiah Kuala University Press.
Rankin, M., Windsor, C., & Wahyuni, D. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence. Accounting, Auditing & Accountability Journal. Vol. 24 No. 8, p. 1037-1070.
Siregar, S. V., & Bachtiar, Y. (2010). Corporate social reporting: Empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management. Vol. 3 No. 2, p. 241–252.
Tagesson, et al. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corporate Social and Environmental Management. Vol. 16 No 1/2, p. 352-364.
Yusuf, M. Y. (2010). Model Pelaksanaan CSR Bank Syariah: Kajian Empiris Pembiayaan Mikro Baitul Mal Aceh. La_Riba: Jurnal Ekonomi Islam. Vol. 4 No. 2, p. 197–215.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs: Prentice-Hall.
DOI: https://doi.org/10.17509/jpak.v10i1.43091
Refbacks
- There are currently no refbacks.
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats