FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR

Authors

  • Nadya Stevie Khanaya Siahaan Universitas Katolik Parahyangan

DOI:

https://doi.org/10.26593/be.v24i2.5093.15-31

Abstract

Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total assets, financial performance is measured by the Return on Assets ratio, environmental performance is measured by the PROPER rating, and CSR disclosure is measured by the number of components disclosed based on GRI standards. This research is a quantitative research with a causal form. This research was conducted on manufacturing companies in Indonesia that have published financial reports and sustainability reports from 2017 to 2019, namely 10 companies. The data that has been collected in this study was then tested using IBM SPSS Statistics 26 software with several forms of testing, namely descriptive statistical tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, t statistic test, and test. F statistics. The results of this study are company size does not partially affect CSR disclosure, financial performance does not partially affect CSR disclosure, environmental performance does not partially affect CSR disclosure, and company size, financial performance, and environmental performance do not simultaneously affect CSR disclosure.

References

Amelia, & Cahyati, A. D. (2015). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Size, dan Ukuran Dewan Komisaris terhadap CSR Disclosure. JRAK. Vol.6 No.2 Agusuts 2015, 64-79.

Anindito, T., & Ardiyanto, M. D. (2012). Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Kimia dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 1-12.

Fahrizqi, A. (2010). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) dalam Laporan Tahunan Perusahaan. SKRIPSI.

Hadi. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu.

Harahap, S. S. (2009). Teori Kritis Laporan Keuangan. Jakarta: Bumi Aksara.

Jumingan. (2006). Analisis Laporan Keuangan, Cetakan Pertama. Jakarta: PT Bumi Aksara.

Karawang News Industry City. (2019, July 12). Perkembangan Industri Manufaktur Indonesia. Retrieved April 26, 2021, from Karawang News Industry City: https://www.knic.co.id/id/perkembangan-industri-manufaktur-indonesia

Kasiram. (2008). Metodologi Penelitian Kualitatif dan Kuantitatif. Malang: UIN Maliki Press.

Kencana, M. R. (2019, April 25). BEI Dorong Perusahaan Tercatat Terapkan Pembangunan Berkelanjutan. Retrieved April 8, 2021, from Liputan6.com: https://www.liputan6.com/bisnis/read/3950084/bei-dorong-perusahaan-tercatat-terapkan-pembangunan-berkelanjutan

Mandaika, Y., & Salim, H. (2015). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, dan Financial Leverage terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013. Jurnal Akuntansi, 181-201.

Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas terhadap Corporate Social Responsibility. Jurnal Akuntansi dan Auditing, vol. 8, no. 1, 12-29.

Setiawati, L. W., & Lim, M. (2018). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Pengungkapan Sosial terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015. Jurnal Akuntansi, 29-57.

Suratno, I. B., Darsono, D., & Mutmainah, S. (2007). Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEJ Periode 2001-2004). The Indonesian Journal of Accounting Research.

Sutrisno. (2009). Manajemen Keuangan Teori, Konsep, dan Aplikasi. Yogyakarta: Ekonisia.

Downloads

Published

2021-09-17

Issue

Section

Articles