Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Muliawati, Anggraini Risky; Hariyati, Hariyati

doi:10.37859/jae.v11i1.2509

Cited by 4 publications

(6 citation statements)

References 12 publications

(14 reference statements)

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“…Political connections are also proven to influence CSR performance. Companies with political connections with politicians or the government are more likely to disclose CSR (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). This is because the company will try to improve and create value for all its stakeholders, which will impact business sustainability (Muliwati & Hariyati, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…Companies with political connections with politicians or the government are more likely to disclose CSR (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). This is because the company will try to improve and create value for all its stakeholders, which will impact business sustainability (Muliwati & Hariyati, 2021). The opposite result shows that companies with political connections will reduce CSR disclosure (Hung et al, 2018;Muttakin & Khan, 2014;Saraswati et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Aviyanti

Amah²,

Andriani³

et al. 2022

AKSI

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CSR is a form of sustainability activity that must be a concern for the company because it poses a risk to existence. This study aims to determine the effect of governance, political connections, and executive power on CSR performance. The research uses a quantitative approach with a positivism paradigm. The research population is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The research sample was 89 companies with 445 observations. Data were analyzed using multiple regression. The results show that corporate governance has a positive effect on CSR performance, whereas executive power has a negative effect on CSR performance. The political connection does not affect CSR performance. This research confirms stakeholder theory, legitimacy theory, and agency theory. The study results are also useful for investors/creditors in making investment decisions in companies, and top management can adopt CSR strategies that affect sustainability. This study uses a more comprehensive measurement variable.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Aviyanti

Amah²,

Andriani³

et al. 2022

AKSI

View full text Add to dashboard Cite

show abstract

“…Hubungan politik bisnis juga perlu mendapat perhatian dalam setiap upaya regulasi yang diarahkan pada pengembangan akuntabilitas perusahaan yang berkaitan dengan tanggung jawab sosial perusahaan (Muttakin, Mihret, and Khan 2018), sehingga perusahaan dengan ikatan politik lebih mungkin untuk mengungkapkan kegiatan tanggung jawab sosial mereka dengan cara yang berkualitas tinggi daripada perusahaan tanpa hubungan tersebut (Muliawati and Hariyati 2021). Perusahaan dengan koneksi politik lebih mungkin untuk mencapai efektivitas yang lebih tinggi dari keterlibatan tanggung jawab sosial mereka karena perusahaan akan berada dalam posisi yang lebih baik untuk mengidentifikasi masalah sosial yang menonjol dan untuk memahami harapan politik, yang keduanya membantu meningkatkan legitimasi sosial politik, daripada perusahaan yang tidak memiliki koneksi tersebut (Du, Bai, and Chen 2019).…”

Section: Pendahuluanunclassified

Ukuran Dewan, Keberagaman Dewan Dan Pengungkapan Tanggung Jawab Sosial Perusahaan: Peran Koneksi Politik

Jurnali

Manurung

2023

JBA

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Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.

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“…Koneksi politik juga dibuktikan memiliki pengaruh terhadap peningkatan pengungkapan CSR. Perusahaan yang memiliki koneksi politik dengan politisi atau pemerintah diyakini akan mengungkapkan CSR lebih luas (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). Hal ini disebabkan perusahaan akan berusaha meningkatkan dan menciptakan value-nya kepada seluruh stakeholder yang dimiliki yang akan berdampak pada keberlanjutan bisnis (Muliwati & Hariyati, 2021).…”

Section: Pendahuluanunclassified

Pengaruh Tata Kelola, Koneksi Politik, dan Kompensasi Dewan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial

et al. 2022

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Companies must meet public expectations to maintain the social contract. This study aims to determine the effect of corporate governance, political connections, and board of directors compensation on social responsibility disclosure. This study uses a quantitative approach with a positivist paradigm. The population of this study is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange in 2021. The research sample is 294 companies. Data were analyzed using multiple regression. The results show that corporate governance positively affects social responsibility, while political connections and board of directors compensation have no effect. Investors and creditors are advised to invest in companies with good governance and disclose CSR activities. This study uses a more comprehensive index measurement.

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Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Cited by 4 publications

References 12 publications

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Ukuran Dewan, Keberagaman Dewan Dan Pengungkapan Tanggung Jawab Sosial Perusahaan: Peran Koneksi Politik

Pengaruh Tata Kelola, Koneksi Politik, dan Kompensasi Dewan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial

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