Pengaruh Profitabilitas, Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure Berdasarkan Indikator Global Reporting Initiative (Gri) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years. The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange

“…Furthermore, the third hypothesis testing shows that profitability has no effect on CSR disclosure. These results are in line with Giannarakis (2014), Dias et al (2019), Fitriyani and Mutmainah (2012), Ramadhan (2019) and Aulia (2018). The rejection factor for this hypothesis is because companies with large profitability will not necessarily be motivated to carry out more social activities.…”

Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

“…Teori pensinyalan mengasumsikan, hal tersebut akan memberikan berita yang baik (good news) terhadap investor atau masyarakat. Penelitian yang dilangsungkan oleh peneliti terdahulu mengisyaratkan bahwa kinerja lingkungan berpengaruh positif terhadap penggungkapan CSRD (Nurjanah, 2015;Wardhani & Sugiharto, 2013;Aulia, 2017). H3: Kinerja lingkungan berpengaruh positif terhadap penggungkapan CSRD…”

“…Berdasarkan teori sinyal megasumsikan bahwa konsorsium yang menyandangi tingkat entitas bisnis tinggi mendorong para investor untuk menginvestasikan saham kepada perusahaan dan jika saham perusahaan tinggi membuat penggungkapan CSR nya meningkat, karena pendorong penggungkapan CSR adalah kepemilikan saham perusahaan yang tinggi. Sehingga hal tersebut dapat memberikan sinyal yang baik (good news) terhadap investor atau masyarakat.Penelitian terdahulu mengisyaratkan bahwa ukuran perusahaan berpengaruh positif terhadap penggungkapan CSRD (Abbas et al, 2019;Sari & Rani, 2015;Utami & Rahmawati, 2010;Wardhani & Sugiharto, 2013;Aulia, 2017;Sudarmanto & Muhammad, 2019). H4: Ukuran perusahaan berpengaruh positif terhadap penggungkapan tanggung jawab sosial perusahaan.…”

“…Hal ini sejalan dengan teori sinyal yang menjelaskan bahwa organisasi/konsorsium menggunakan kinerja lingkungan yang baik akan cenderung mempunyai CSRD yang lebih poly dibandingkan menggunakan organisasi/konsorsium menggunakan kinerja lingkungan yang gabas, sebagai akibatnya bisa menaruh berita yg baik bagi masyarakat. Hasil penelitian ini sejalan dengan penelitian sebelumnya yang menjelaskan bahwa kinerja lingkungan berpengaruh positif terhadap CRSD (Nurjanah, 2015;Wardhani & Sugiharto, 2013;Aulia, 2017).…”

Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance

“…Good company performance will provide a good image for the company, both from the community and to investors, so that the greater the environmental performance carried out by the company, the greater the social responsibility (CSR) carried out by the company. (Meiyana & Aisyah, 2019) and (Aulia, 2017) state their study that environmental performance has an effect on Corporate Social Responsibility.…”