PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY  (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015)

Sukasih, Anna; Sugiyanto, Eko

doi:10.23917/reaksi.v2i2.4894

Cited by 22 publications

(36 citation statements)

References 2 publications

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“…The results of this study are in line with the research of Pujiasih (2013), who showed that environmental performance influencedCSR when the company's efforts to create a positive environment were measured through the PROPER program, and so had a positive influence on CSR disclosure by the company. But it is not in line with the research conducted by Sukasih and Eko (2017), who stated that environmental performance does not affect CSR.…”

Section: Effect Of Environmental Performance On Corporate Social Respcontrasting

confidence: 61%

Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility

Musfialdy

2019

JAM

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Corporate Social Responsibility (CSR) is an approach that integrates social care into a company's business operations and its interactions with stakeholders. The approach is based on voluntary and partnership principles. CSR awareness is needed as a form of concern for the interests of stakeholders. CSR is not only volunteerism, but also it has become a demand for companies if they want to survive and develop. This study aims to analyze the influence of investment decisions, environmental concerns and environmental performance on CSR. The population were all mining companies listed on the Indonesia Stock Exchange from 2013-2016. A total of nine companies met the selection criteria. Results usinglinear regression indicate thatinvestment decisions,environmental, performance concerns positively and significantly affect the extent of CSR.Further research can extend the period of observation. The samples in other sectors on the Indonesian Stock Exchange.

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Section: Effect Of Environmental Performance On Corporate Social Respcontrasting

confidence: 61%

Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility

Musfialdy

2019

JAM

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“…That means board size, independent commissioner and the age of the commissioner board partially did not affect the corporate social responsibility disclosure and thus H 1 , H 2 , and H 3 were rejected. The size of the board does not affect the corporate social responsibility disclosure according to Sukasih & Sugiyanto (2017) because the small amount makes the supervision of the board of management and directors less effective so that it fails to put pressure on managers and directors to disclose wider information including about responsibility social enterprise in order to reduce information asymmetry. This is shown in the results of the descriptive analysis where the number of commissioners owned by the company which is the research sample is only 6 people.…”

Section: Resultsmentioning

confidence: 99%

Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure

Kirana

Prasetyo

2021

aaj

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This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report

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“…Konflik yang timbul juga bisa dikarenakan adanaya ketidakseimbangan sebuah informasi yang dimiliki oleh agent dan principal atau biasanya yang disebut dengan astimetri informasi. Dari ketidakseimbangan informasi yang ada dapat memberikan kesempatan kepada manajer untuk melakukan suatu tindakan opportunitis seperti halnya manajemen laba (Sukasih dan Sugianto, 2017).…”

Section: Tinjauan Literatur Dan Pengembangan Hipotesis Teori Keagenanunclassified

“…Untuk menghitung CSRI menggunakan pendakatan dikotomi dan nilai 1 jika diungkap. Selanjutnya skor dari setiap item akan dijumlahkan guna memperoleh keseluruhan skor dari setiap perusahaan (Sukasih dan Sugianto, 2017).…”

Section: Definisi Operasional Variabel Dan Pengukurannya Pengungkapanunclassified

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Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

Ismainingtyas

Suryono

Wahidahwati

2020

Wahana

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Abstract. This study aims to discuss the effect of corporate governance which consists of the size of the board of commissioners, audit boards, institutional ownership, managerial ownership, media exposure, environmental performance, financial ratios consisting of leverage, size, profitability to disclosure of corporate social responsibility. The population in this study are Mining Companies that are listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period. Sampling used in this study using the census method using a total of 21 companies so that the number of studies in the study as many as 105 studies. The data analysis technique used is multiple linear regression analysis using SPSS Statistics 22. The results show that media exposure and profitability are positively related to corporate social responsibility disclosure, while the size of the board of commissioners, audit committe, institutional, managerial ownership, environmental support, leverage and size, do not represent the disclosure of corporate social responsibility.Keywords: Corporate Governance; Media Exposure; Environmental Performance; Financial Ratios Abstrak. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance yang terdiri dari ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial,media exposure, kinerja lingkungan, rasio keuangan yang terdiri dari leverage, size, profitabilitas terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013–2017. Pegambilan sampel yang digunakan didalam penelitian ini menggunakan metode sensus dengan menggunakan seluruh populasi sebanyak 21 perusahaan sehingga jumlah observasi dipenelitian ini sebanyak 105 pengamatan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS Statistic 22. Hasil penelitian menunjukkan bahwa media exsposure dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility, sedangkan ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial, kinerja lingkungan,leverage dan size,tidak berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Corporate Governance; Media Exposure; Kinerja Lingkungan; Rasio Keuangan

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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015)

Abstract: Abstract

Cited by 22 publications

References 2 publications

Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility

Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility

Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure

Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

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