PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BEI PERIODE 2017-2019

Vincent Yonathan  Kinsey; Urip Santoso

doi:10.26593/jab.v17i2.5308.174-193

Authors

Vincent Yonathan Kinsey Universitas Katolik Parahyangan
Urip Santoso Universitas Katolik Parahyangan

DOI:

https://doi.org/10.26593/jab.v17i2.5308.174-193

Keywords:

Company Size, Board of Directors Size, Managerial Ownership, Social Responsibility (CSR)

Abstract

Social responsibility is a contribution from a company as a corporate responsibility to the community. Public limited companies that are listed on the Indonesia Stock Exchange (BEI) should disclose their social responsibilities. Especially in the industries that are related to natural resource processing, it is required in Law number 4 of 2009 concerning mineral and coal mining Article 108 (1) to carry out social responsibility. Disclosure of information consists of mandatory and voluntary disclosures. Financial information is a mandatory disclosure. This disclosure of company financial information triggers this research that focuses on the characteristics of the company. This research focuses on the effect of firm characteristics with dimension of company size, board member size, and managerial ownership. This research was conducted on mining companies in Indonesia listed on the BEI for the period 2017–2019. The results prove that the total assets of the company, the size of the board of directors, and managerial ownership have a partial influence on the implementation, and disclosure of social responsibility. Based on the simultaneous testing, the size of the company, the size of the board of directors, and managerial ownership have a significant effect on the disclosure of social responsibility.

References

Agustia, D., Dianawati, W., & A., D. (2018). MANAGERIAL OWNERSHIP, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND CORPORATE PERFORMANCE. Management of Sustainable Development Sibiu, Volume 10, No.2, 67-71.

Daniri, M. A. (2014). Lead By GCG. Jakarta Pusat: Gagas Bisnis Indonesia.

Field, A. (2009). Discovering Statistics Using SPSS. (3rd ed). London: SAGE Publications Ltd.

Gujarati, D., & Porter, D. (2009). Basic Econometrics 5th Edition (5 ed.). New York: McGraw Hill.

Herman. (2018). Manfaat Corporate Social Responsibility oleh Stakeholder Primer dan Sekunder (Studi Kasus Pada PT. Asia Sawit Makmur Jaya Provinsi Riau). Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial, Vol. 2, No. 2, 264 - 277.

Husaini, H., & Trinesia, M. (2020). Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia. Jurnal Akuntansi, Vol 10, No 1, 93 - 104.

International Finance Corporation. (2018). INDONESIA CORPORATE GOVERNANCE MANUAL Second Edition. Jakarta: International Finance Corporation.

Ismail, T. H. (2020). Does Egyptian universities disclosure on social responsibility enhance sustainable development? Journal of Humanities and Applied Social Sciences, Vol 2, No 2, 81 - 99.

Kabir, R., & Thai, H. (2017). Does corporate governance shape the relationship between corporate social responsibility and financial performance? Pacific Accounting Review, Vol 29, No 2, 227 - 258.

Komite Nasional Kebijakan Governance. (2006). PEDOMAN UMUM GOOD CORPORATE GOVERNANCE INDONESIA. Jakarta: Komite Nasional Kebijakan Governance.

Krisna, A., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi dan Keuangan, Vol 18, No 2, 119 - 127.

Latifah, S. W. (2012). Tanggung Jawab Sosial Berdasarkan ISO 26000 dan Nilai Perusahaan yang Listed di Bursa Efek . Jurnal Ekonomika-Bisnis Vol 03, No 1, 65-74.

Matuszak, Ł., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks' corporate social responsibility disclosure Evidence from Poland. Journal of Accounting in Emerging Economies, Vol 9, No 1, 75-102.

Nurleni, N., Bandang, A., Darmawati, & Amiruddi. (2017). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, Vol 60, No 4, 979 - 987.

Salehi, M., Tarighi, H., & Rezanezhad, M. (2017). The relationship between board of directors' structure and company ownership with corporate social resposibility disclosure Iranian angle. Humanomics, Vol 33, No 4, 398-418.

Sekaran, U., & Bougie, R. (2016). Research Methods for Business. Cichester, West Sussex, United Kingom: John Wiley and Sons Ltd.

Sugiyono. (2017). METODE PENELITIAN KUANTITATIF, KUALITATIF,dan R&D. BANDUNG: ALFABETA.

Undang – Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas pasal 74.

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Financial Accounting. Danvers, United States of America: John Wiley & Sons, Inc.