PENGARUH UKURAN PERUSAHAAN, LEVERAGE, UKURAN DEWAN KOMISARIS DAN PROFITABILTAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC TAHUN 2016-2018 DI BURSA EFEK INDONESIA)
DOI:
https://doi.org/10.32400/gc.15.3.29211.2020Keywords:
size, leverage, board of commissioners, profitability, CSRAbstract
This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.References
ACCA. (2013). The business benefits of sustainability reporting in Singapore. Association of Chartered Certified Accountants. http://www.accaglobal.com/content/dam/acca/global/PDF-technical/other-PDFs/sustainability-roundtable.pdf
Cahya, B. A. (2010). Analisis pengaruh kinerja keuangan terhadap tanggung jawab sosial perusahaan (Corporate Social Responsibility): Studi pada bank di Indonesia periode tahun 2007-2008. Skripsi. Universitas Diponegoro. http://eprints.undip.ac.id/23017/
Ambarini, N. (2010). Corporate Social Responsibility (CSR) sebagai instrumen hukum ekonomi di era globalisasi. Jurnal Dinamika Hukum, 10(3), 308-318. http://dx.doi.org/10.20884/1.jdh.2010.10.3.101
Burhan, A. H. N., & Rahmawati, W. (2012). The impact of sustainability reporting on company performance. Journal of Economics, Business, and Accountancy Ventura Volume, 15(2), 257-272. https://journal.perbanas.ac.id/index.php/jebav/article/view/79
Ghozali, I., & Chariri, A. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro
Hadi, N. (2011). Corporate Social Responsibility. Yogjakarta: Graha Ilmu
Kasmir. (2014). Analisis laporan keuangan. Jakarta: Rajawali Pers.
KrivaÄić, D. (2017). Sustainability reporting quality: The analysis of companies in Croatia. Journal of Accounting and Managememt, 7(1), 1-14.https://hrcak.srce.hr/194710
Lindblom, C. K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Conference paper, Critical Perspectives on Accounting Conference, New York.
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability, 9(11), 1-12. https://doi.org/10.3390/su9112112
Mulyadi. (2002). Auditing, Jilid 1, Edisi Enam. Jakarta: Salemba Empat.
Nur, M., & Priantinah, D. (2012). Analisis faktor – faktor yang mempengaruhi pengungkapan corporate social responsibility di Indonesia. Jurnal Nominal, 1(2), 22-34. https://doi.org/10.21831/nominal.v1i2.996
Oktariani, N. W., & Mimba, N. P. S. H. (2014). Pengaruh karakteristik perusahaan dan tanggung jawab lingkungan pada pengungkapan tanggung jawab sosial perusahaan. E-Jurnal Akuntansi, 6(3), 402-418. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8333
Shaukat, A., Qiu, Y., & Trojanowski, G. (2016). Board attributes, corporate social responsibility strategy, and corporate environmental and social performance. Journal of Business Ethics, Springer, 135(3), 569-585. https://link.springer.com/article/10.1007/s10551-014-2460-9
Robiah, A. M., & Erawati, T. (2017). Pengaruh leverage, size dan kepemilikan manajemen terhadap CSR dislosure. Jurnal Akuntansi Dewantara, 1(1), 39-48. http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/23
Ruroh, I. N., & Latifah, S. W. (2018). pengaruh profitabilitas, leverage, ukuran perusahaan, dan risk minimization terhadap pengungkapan Corporate Social Responsibility (CSR). Jurnal Akademi Akuntansi, 1(1), 42-53. https://doi.org/10.22219/jaa.v1i1.6952
Sembiring, E. R. (2003). Pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab sosial: Studi empiris pada perusahaan yang tercatat (go public) di Bursa Efek Jakarta. Thesis. Universitas Diponegoro. http://eprints.undip.ac.id/9941/
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: Alfabeta
Susilatri, Agusti, R., & Indriani, D. (2011). Pengaruh leverage, profitabilitas, size, umur perusahaan dan ukuran dewan komisaris terhadap pengungkapan tanggung jawab sosial perusahaan. Jurnal Pendidikan Ekonomi dan Bisnis, 3(1), 412-428. https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/406
Wahyuningsih, A., & Machdar, N. M. (2018). Pengaruh size, leverage dan profitabilitas terhadap pengungkapan CSR pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan Komunikasi, 5(1), 27-36. http://research.kalbis.ac.id/Research/Files/Article/Full/QP7CMK1Q9CHIAT2JCRDLOFABQ.pdf
.png)
