Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan

Budiman, Nita Andriyani

doi:10.26486/jramb.v1i1.9

Cited by 13 publications

(22 citation statements)

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“…Institutional ownership can therefore encourage companies to increase the disclosure of corporate social responsibility. Budiman (2015) and Edison (2017) study concluded that institutional ownership has a positive effect on the disclosure of corporate social responsibility. Based on the description, the hypothesis formulated as follows: H3:Ownership concentration positively affects corporate social responsibility disclosure.…”

Section: Ownership Concentration and Corporate Social Responsibilitymentioning

confidence: 99%

“…The type of public accounting firm can be a factor that influences the disclosure of corporate social responsibility because the public accounting office that is in the audit process is in accordance with applicable audit standards, in the results of the audit also presented reports of its client's social responsibility so that it can be useful for decision making for report users finance. There are two types of public accounting offices that are often used by companies, namely the Big Four and Non Big Four (Budiman, 2015 four professional service firms and international accounting that handle the majority of audit work. Public accounting offices including the Big Four are: Deloitte Touche Tohmatsu (Osman Bing Satrio and Eny), Pricewaterhouse Coopers (Tanudiredja, Wibisana and Haryanto Sahari), Ernest and Young (Purwantono, Sarwoko and Sandjaja), and Klijnveld, Peat, Marwick, Goerdeler (Siddharta and Widjaja).…”

Section: Type Of Public Accounting Firmmentioning

confidence: 99%

“…The greater the type of public accounting firm that audits companies, the better the financial reports reported by the company, including the disclosure of corporate social responsibility. Uyar et al (2013) and Budiman (2015) stated that the type of public accounting firm has a positive influence on the disclosure of social responsibility. Based on the description above, the second hypothesis proposed in this study is: H2: The type of public accounting firm positively affects corporate social responsibility disclosure.…”

Section: Type Of Public Accounting Firm and Corporate Social Responsimentioning

confidence: 99%

“…Institutions usually control a majority of shares because they have greater resources than other shareholders. Institutional ownership is considered to have the ability to control management through an effective supervision process (Budiman, 2015). Institutional investors have strong incentives to monitor corporate social responsibility disclosure practices.…”

Section: Ownership Concentration and Corporate Social Responsibilitymentioning

confidence: 99%

See 3 more Smart Citations

Factors Affecting Disclosure of Social Responsibility of the Company and Its Impact on Investor Reactions

Budiman

2018

Jurnal Riset Akuntansi Dan Bisnis Airlangga

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, tipe kantor akuntan publik, dan konsentrasi kepemilikan terhadap pengungkapan tanggung jawab sosial perusahaan dan dampaknya terhadap reaksi investor. Populasi penelitian ini adalah 1.573 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling dan didapat 135 perusahaan. Hasil penelitian ini menunjukkan bahwa tipe kantor akuntan publik berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan sedangkan yang tidak berpengaruh yaitu ukuran perusahaan dan konsentrasi kepemilikan. Selain itu, pengungkapan tanggung jawab sosial perusahaan juga berpengaruh terhadap reaksi investor. Penelitian ini diharapkan menjadi pengembangan pengetahuan tentang pentingnya pengungkapan tanggung jawab sosial perusahaan di Indonesia serta dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pembuatan kebijakan guna meningkatkan kepeduliannya terhadap lingkungan sosial.

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Section: Ownership Concentration and Corporate Social Responsibilitymentioning

confidence: 99%

Section: Type Of Public Accounting Firmmentioning

confidence: 99%

Section: Type Of Public Accounting Firm and Corporate Social Responsimentioning

confidence: 99%

Section: Ownership Concentration and Corporate Social Responsibilitymentioning

confidence: 99%

See 2 more Smart Citations

Factors Affecting Disclosure of Social Responsibility of the Company and Its Impact on Investor Reactions

Budiman

2018

Jurnal Riset Akuntansi Dan Bisnis Airlangga

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“…Penelitian yang dilakukan Budiman (2015), Istifaroh & Subardjo (2017), Laksmitaningrum & Purwanto (2013), Pradnyani & Sisdyani (2015), Priantana & Yustian (2011), Ratmelia (2015), Restu, Yuliandari, & Nurbaiti (2017), Rochayatun (2016) menemukan dewan komisaris berpengaruh positif terhadap pengungkapan CSR. Pada penelitian mereka menemukan jumlah dewan komisaris cukup banyak sehingga mempengaruhi pengungkapan CSR.…”

Section: Pengembangan Hipotesisunclassified

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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Determinan Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Jauhari¹,

Segarawasesa²

2021

J. Rekay. Keu. Syar. Aud.

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This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.

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Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan

Cited by 13 publications

References 0 publications

Factors Affecting Disclosure of Social Responsibility of the Company and Its Impact on Investor Reactions

Factors Affecting Disclosure of Social Responsibility of the Company and Its Impact on Investor Reactions

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

Determinan Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

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