Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI

Abstract

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

“…Leverage affects positively and insignificantly the corporate social responsibility disclosure. This finding confirms the result of a previous study conducted by Sparta and Rheadanti (2019). The study found that the leverage variable has a positive but insignificant effect on the corporate social responsibility disclosure.…”

Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

“…Therefore, it is consistent with the results of the research conducted Henriques & Sadorsky (1996). Research conducted by (Kristi, 2013;Plorensia & Hardiningsih, 2015;Respati & Hadiprajitno, 2015;Reverte, 2009;Sparta & Rheadanti, 2019) shows that media disclosure has a positive effect on CSR disclosure. From the above statement, the third hypothesis is proposed as follows: H3: PMED has a positive effect on CSR disclosure Profitability (ROA) is a factor that makes management free and flexible to disclose social responsibility to shareholders, so that the higher the level of company profitability, the greater the disclosure of social responsibility.…”

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

“…Media Exposure juga dapat mempengaruhi luas pengungkapan CSR. Menurut Sparta & Rheadanti (2019) Media Exposure didefinisikan sebagai bentuk ungkapan tekait pencapaian yang diperoleh perusahaan melalui kegiatan CSR dengan perantara media yang dimiliki perusahaan. Bentuk komunikasi CSR melalui media secara tidak langsung membuat reputasi perusahaan di mata masyarakat menjadi meningkat.…”