Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial

Krisna, Aditya; Suhardianto, Novrys

doi:10.9744/jak.18.2.119-128

Cited by 17 publications

(24 citation statements)

References 12 publications

(14 reference statements)

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“…Based on the results of statistical analysis in this study found no effect of profitability proxied with ROA on CSR disclosure. These results are supported by research (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012) failed to find a significant effect between profitability and CSR disclosure. This is because companies that have high profitability are not necessarily to disclose more social activities in its annual report, because the company is more profit oriented.…”

Section: Resultsmentioning

confidence: 61%

“…In other words, profitable companies must justify that they operate within the norms of society. Instead, (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012) found no relationship between corporate profitability and the level of CSR disclosure. Consistent with previous research, current research will use return on assets as a measure of profitability.…”

Section: Introductionmentioning

confidence: 97%

“…Meanwhile, there are inconsistencies in the results of profitability research on CSR disclosure. Several previous research findings found that the results of profitability is not proven significantly affected the level of CSR disclosure (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012).…”

Section: Introductionmentioning

confidence: 98%

See 2 more Smart Citations

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

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Abstract:Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

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Section: Resultsmentioning

confidence: 61%

Section: Introductionmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 98%

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CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

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“…Maka dapat disimpulkan bahwa Semakin banyak jumlah dewan komisaris didalam perusahaan maka semakin luas pengungkapan sosial perusahaan. Berdasarkan teori dan penelitian terdahulu maka dapat diturunkan hipotesis pertama yang akan dibuktikan : Penelitian yang dilakukan oleh Krisna & Suhardianto (2016), Nurfadilah & Sagara (2015), Restu et al (2017), Rochayatun (2016), Zahra, Makhdalena, & Trisnawati (2014) menemukan komite audit berpengaruh positif terhadap pengungkapan CSR. Komite audit melakukan pengawasannya terhadap laporan keuangan dengan baik sesuai dengan aturan yang berlaku dan bersikap jujur, sehingga komite audit dengan jumlah yang banyak mendorong pihak manajemen untuk melakukan kinerja lingkungan dan sosial, tidak hanya melaporkan keuangan saja.…”

Section: Pengembangan Hipotesisunclassified

“…Kepanjangan tangan dewan komisaris dalam melakukan pengawasan kinerja terhadap perusahaan, termasuk kinerja sosial yang dilakukan untuk kepentingan seluruh stakeholder (Krisna & Suhardianto, 2016…”

Section: Komite Auditunclassified

Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan High Profile Di Bursa Efek Indonesia)

Putra

Rivandi

2019

Jmbi

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ABSTRACT This study aims to examine the effect of the Board of Commissioners and the Audit Committee on the Disclosure of Corporate Social Responsibility (Empirical Study on High Profile Companies on the Indonesia Stock Exchange 2013-2017). The method of data collection is done by documentation of data sourced from annual reports published through the Indonesia Stock Exchange. The sample in this study were 42 companies listed on the Indonesia Stock Exchange which were selected using purposive sampling. The analytical method used was a panel regression model. Data is tested using Eviews software version 8.0. Based on the hypothesis the test results show that the board of commissioners has no effect on disclosure of corporate social responsibility while the audit committee has a positive and significant effect on corporate social responsibility. Keywords: Board of Commissioners, Audit Committee, Corporate Social Responsibility of dicclosure

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Pengaruh Profitabilitas, Firm Age, dan Corporate Governance Terhadap Corporate Social Responsibility dengan Ukuran Perusahaan sebagai Variabel Moderasi

Putra

Ahmad²,

Dalimunthe³

2022

JBMK

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This study aims to determine the effect of profitability, firm age, and corporate governance on corporate social responsibility with firm size as a moderating variable. The independent variables in this study are profitability, firm age, and corporate governance, the dependent variable is corporate social responsibility, while the moderating variable is company size. The data used in this study is secondary data in the form of an annual report. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-to 2019. In this study, the sampling technique was determined using purposive sampling, namely selecting based on certain criteria as desired by the researcher. The number of samples used in this study was 82 companies with observations for 5 years so 323 objects of observation were selected. This study uses multiple linear regression analysis techniques and moderated regression analysis with the help of the Eviews10 program. This study indicates that profitability as proxied by return on assets, and corporate governance as proxied by the size of the board of directors have a significant effect on corporate social responsibility. While firm age and independent commissioners do not affect corporate social responsibility. Firm size can’t moderate the relationship between the influence of profitability, firm age, and corporate governance on corporate social responsibility as measured using the ln (log natural) of total asset. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility dengan ukuran perusahaan sebagai veriabel moderasi. Variabel independen dalam penelitian ini adalah profitabilitas, firm age, dan corporate governance, variabel dependennya yaitu corporate social responsibility, sedangkan variabel moderasinya adalah ukuran perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Dalam penelitian ini ditetapkan teknik pengambilan sampel menggunakan purposive sampling, yaitu memilih berdasarkan kriteria-kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Jumlah sampel yang digunakan dalam penelitian ini adalah 82 perusahaan dengan pengamatan selama 5 tahun sehingga terpilih sebanyak 323 obyek pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dan moderated regression analysis dengan bantuan program Eviews10. Hasil penelitian ini menunjukkan bahwa profitabilitas yang diproksikan dengan return on asset, dan corporate governance yang diproksikan dengan ukuran dewan direksi berpengaruh signifikan terhadap corporate social responsibility. Sedangkan firm age dan corporate governance yang diproksikan komisaris independen tidak berpengaruh terhadap corporate social responsibility. Ukuran perusahaan tidak mampu memoderasi hubungan antara pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility yang diukur menggunakan total aset.

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Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial

Cited by 17 publications

References 12 publications

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan High Profile Di Bursa Efek Indonesia)

Pengaruh Profitabilitas, Firm Age, dan Corporate Governance Terhadap Corporate Social Responsibility dengan Ukuran Perusahaan sebagai Variabel Moderasi

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