Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility

Abstract

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure.
 Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

“…The high CSR activities carried out by the company can also be a way to show the high profits that have been obtained (Nurlaela et al, 2018). Several previous studies have also proven that profitability has a positive effect on CSR disclosure (Ariawan & Budiasih, 2020;Indraswari & Mimba, 2017;W. N. Sari & Rani, 2015;Tasya, 2017).…”

“…This study uses CSR as an intermediary variable to better explain the relationship between profitability, company growth, and company ownership structure, on tax avoidance. CSR is considered capable of being a good intermediary, the three independent variables have an impact on CSR policies (Ariawan & Budiasih, 2020;Indraswari & Mimba, 2017;Munsaidah et al, 2016;Pramesti & Budiasih, 2020;Ramadhani & Agustina, 2019;W. N. Sari & Rani, 2015;Y.…”

“…Profits obtained from the company's success in managing assets are not only used for internal interests or shareholders, but are also used to fund the company's social activities (Ariawan & Budiasih, 2020). Companies that have good profitability will disclose social responsibility more broadly.…”

“…Companies that have good profitability will disclose social responsibility more broadly. This is one way to maintain public trust in the company, so that the company gets legitimacy from the public (Ariawan & Budiasih, 2020). The high CSR activities carried out by the company can also be a way to show the high profits that have been obtained (Nurlaela et al, 2018).…”

The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020

“…Clarkson (1995) defines stakeholders as groups or individuals who have ownership, rights, or interests in the company and its activities, either in the past, present or the future (Anggraeni & Djakman, 2017). The sustainability of the company is influenced by environmental and community conditions (Ariawan & Budiasih, 2020) because according to Gray et al (1994), companies need support from stakeholders,and this support must be sought (Mudjiyanti, 2017). One way is to do CSR and disclose it (Mudjiyanti, 2017).…”