Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
Abstract
This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.
References
Afriana, riza devi. (2017). Pengaruh profitabilitas, kepemilikan keluarga, corporate governance, leverage, ukuran perusahaan, kualitas audit, dan kepemilikan institusional terhadap penghindaran pajak (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2013. Angewandte chemie international edition, 6(11), 951–952., 6(november), 5–24. Http://www.nber.org/papers/w16019
Aisyah, h. N. (2018). Pengaruh kepemilikan manajerial, komite audit, ukuran dewan komisaris, profitabilitas, likuiditas, profil perusahaan, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility (csr) dalam laporan tahunan (studi pada perusahaan manufaktur. Doctoral dissertation, universitas muhammadiyah surakarta, 6(1), 1–8.
Akbar dwi putra. (2022). Pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility dengan ukuran perusahaan sebagai variabel moderasi. Jurnal bisnis, manajemen, dan keuangan, 3(8.5.2017), 2003–2005. Https://www.who.int/news-room/fact-sheets/detail/autism-spectrum-disorders
Annisa dkk. (2015). Influences of ownership structure with control variabel profitability, firm’s age, and firm’s size to corporate social responsibility disclosure (study on manufacturing companies in indonesia stock exchange during the years 2011-2013). E-proceeding of management, 2(1), 313–323.
Astuti, f. Y., wahyudi, s., & mawardi, w. (2019). Analysis of effect of firm size, institutional ownership, profitability, and leverage on firm value with corporate social responsibility (csr) disclosure as intervening variables (study on banking companies listed on bei period 2012-2016). Jurnal bisnis strategi, 27(2), 95. Https://doi.org/10.14710/jbs.27.2.95-109
Damayanty, p.-, prihanto, h., & fairuzzaman, f. (2021). Pengaruh good corporate governance, kepemilikan saham publik dan profitabilitas terhadap tingkat pengungkapan corporate sosial responsibility. Jurnal ekonomi pembangunan stie muhammadiyah palopo, 7(2), 1. Https://doi.org/10.35906/jep.v7i2.862
Dewi, n. P. Y. K., & wirawati, n. G. P. (2021). The influence of share ownership structure and company size on corporate social responsibility disclosures. American journal of humanities and social sciences research, 5(2), 67–73. Www.ajhssr.com
Fitriana, r. (2019). Profitabilitas dan ukuran perusahaan terhadap pengungkapan corporate social responsibility ( penelitian pada perusahaan manufaktur yang terdaftar di bursa efek indonesia ). Jurnal ilmu keuangan dan perbankan, viii(2), 1–18.
Hutabarat, m., azhar, m., sadalia, i., & su, r. (2008). The influence of corporate governance and profitability on corporate social responsibility disclosure moderated by firm size in the consumed goods industrial companies on the indonesia stock exchange. Pengaruh penggunaan pasta labu kuning (cucurbita moschata) untuk substitusi tepung terigu dengan penambahan tepung angkak dalam pembuatan mie kering, 8(1), 165–175. Https://core.ac.uk/download/pdf/196255896.pdf
Iwanty, k. I., & surjandari, d. A. (2022). The effect of sales growth, responsibility, and institutional ownership on tax avoidance with profitability as moderating variables. Journal of economics, finance and accounting studies, 4(1), 423–436. Https://doi.org/10.32996/jefas.2022.4.1.26
Komalasari, d., & devi anna, y. (2011). Corporate social responsibility (studi pada perusahaan perbankan yang listing di bursa efek indonesia tahun 2008-2011) influences of corporate governance mechanism, size and profitability to corporate social responsibility disclosure (study on banking companies in indonesia stock exchange during the years 2008-2011). 1–20. Www.banking.blog.gunadarma.ac.id,
Korniasari, s., & adi, s. (2021). Pengaruh pertumbuhan perusahaan, leverage dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility (csr). Proceeding seminar nasional & call for papers, 4(1), 695–705.
Marsuking, m. (2020). Pengaruh profitabilitas dan likuiditas terhadap pengungkapan sustainability report di perusahaan yang terdaftar pada jakarta islamic index (jii). Jesi (jurnal ekonomi syariah indonesia), 10(2), 150. Https://doi.org/10.21927/jesi.2020.10(2).150-158
Nugroho, m. N., & yulianto, a. (2015). Pengaruh profitabilitas dan mekanisme corporate governance terhadap pengungkapan csr perusahaan terdaftar jii 2011-2013. Accounting analysis journal, 4(1), 1–12.
Qur’anie, f. S. D. (2019). Pengaruh dewan komisaris, komite audit, kepemilikan institusional, profitabilitas, ukuran perusahaan dan leverage terhadap pengungkapan corporate social responsibility. Https://www.minsal.cl/wp-content/uploads/2019/01/2019.01.23_plan-nacional-de-cancer_web.pdf
Ramdhaningsih, a., & utama, i. M. K. (2020). Pengaruh indikator good corporate governance dan profitabilitas pada pengungkapan corporate social responsibility. E-jurnal akuntansi, 3(2), 368–386. Https://ojs.unud.ac.id/index.php/akuntansi/article/view/5515
Richter, l. E., carlos, a., & beber, d. M. (2017). Pengaruh good corporate governance, karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility pada perusahaan terdaftar di bei. Kompartemen, xv(1), 12–25.
Sabella, a., & januarti, i. (2021). Pengaruh rasio keuangan terhadap pengungkapan tanggung jawab sosial perusahaan. Jurnal akuntansi dan auditing, 18(tahun), 56–75.
Sahara, m. E. (2017). Pengaruh good corporate governance dan corporate social responsibility terhadap nilai perusahaan. Angewandte chemie international edition, 6(11), 951–952., 5–24. Http://repo.iain-tulungagung.ac.id/5510/5/bab 2.pdf
Saragih, a. E., & sembiring, y. C. B. (2019). Pengaruh corporate governance, profitabilitas, leverage,dan ukuran perusahaan terhadap pengungkapan corporate social responsibility pada perusahaan industri dasar dan kimia yang terdaftar di bei. Jurnal riset akuntansi & keuangan, 5(2), 139–164. Https://doi.org/10.54367/jrak.v5i2.183
Shafira, r. N., azizah, s. N., wahyuni, s., & pramono, h. (2021). The effect of firm size and corporate governance structure on corporate social responsibility disclosures. Muhammadiyah riau accounting and business journal, 2(2), 163–169. Https://doi.org/10.37859/mrabj.v2i2.2456
Siregar, n. B., & br bukit, r. (2018). Impact of corporate social responsibility and company size on corporate financial performance with good corporate governance as moderating variable. Advances in economics, business and management research (aebmr), 46(ebic 2017), 241–248. Https://doi.org/10.2991/ebic-17.2018.37
Susanto, y. K. (2019). Corporate social responsibility disclosure: corporate governance and profitability. South east asia journal of contemporary business, economics and law, 20(1), 1.
Tahar, a., & rachmawati, d. (2020). Pengaruh mekanisme corporate governance, corporate social responsibility, ukuran perusahaan dan leverage terhadap penghindaran pajak (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2017). Kompartemen: jurnal ilmiah akuntansi, 18(1), 98–115. Https://doi.org/10.30595/kompartemen.v18i1.6342
Tyas, d. A. S., & yuliansyah, r. (2020). Pengaruh kepemilikan pemerintah dan kepemilikan institusional terhadap nilai perusahaan bumn yang terdaftar di bursa efek indonesia tahun 2015-2018. Jurnal akuntasi dan ekonomi, 11(1), 1–15. Www.idx.co.id
Yanti, n. L. E. K., endiana, i. D. M., & pramesti, i. G. A. A. (2021). Pengaruh ukuran perusahan, ukuran dewan komisaris, kepemilikan institusional, leverage, dan profitabilitas terhadap pengungkapan corporate social responsibility. Ekonomi bisnis, 3(1), 43–51.
Yusuf, m., siswanti, t., ramadhan, z., priantono, s., sri, d., afriza, d., tjahyadi, i., & septiani, d. (2022). The effect of ownership structure and iso 14001 certification on corporate social responsibility disclosure with company size as a moderating variable. Central european management journal, 30, 145–156. Https://doi.org/10.57030/23364890.cemj.30.4.11
Aisyah, h. N. (2018). Pengaruh kepemilikan manajerial, komite audit, ukuran dewan komisaris, profitabilitas, likuiditas, profil perusahaan, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility (csr) dalam laporan tahunan (studi pada perusahaan manufaktur. Doctoral dissertation, universitas muhammadiyah surakarta, 6(1), 1–8.
Akbar dwi putra. (2022). Pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility dengan ukuran perusahaan sebagai variabel moderasi. Jurnal bisnis, manajemen, dan keuangan, 3(8.5.2017), 2003–2005. Https://www.who.int/news-room/fact-sheets/detail/autism-spectrum-disorders
Annisa dkk. (2015). Influences of ownership structure with control variabel profitability, firm’s age, and firm’s size to corporate social responsibility disclosure (study on manufacturing companies in indonesia stock exchange during the years 2011-2013). E-proceeding of management, 2(1), 313–323.
Astuti, f. Y., wahyudi, s., & mawardi, w. (2019). Analysis of effect of firm size, institutional ownership, profitability, and leverage on firm value with corporate social responsibility (csr) disclosure as intervening variables (study on banking companies listed on bei period 2012-2016). Jurnal bisnis strategi, 27(2), 95. Https://doi.org/10.14710/jbs.27.2.95-109
Damayanty, p.-, prihanto, h., & fairuzzaman, f. (2021). Pengaruh good corporate governance, kepemilikan saham publik dan profitabilitas terhadap tingkat pengungkapan corporate sosial responsibility. Jurnal ekonomi pembangunan stie muhammadiyah palopo, 7(2), 1. Https://doi.org/10.35906/jep.v7i2.862
Dewi, n. P. Y. K., & wirawati, n. G. P. (2021). The influence of share ownership structure and company size on corporate social responsibility disclosures. American journal of humanities and social sciences research, 5(2), 67–73. Www.ajhssr.com
Fitriana, r. (2019). Profitabilitas dan ukuran perusahaan terhadap pengungkapan corporate social responsibility ( penelitian pada perusahaan manufaktur yang terdaftar di bursa efek indonesia ). Jurnal ilmu keuangan dan perbankan, viii(2), 1–18.
Hutabarat, m., azhar, m., sadalia, i., & su, r. (2008). The influence of corporate governance and profitability on corporate social responsibility disclosure moderated by firm size in the consumed goods industrial companies on the indonesia stock exchange. Pengaruh penggunaan pasta labu kuning (cucurbita moschata) untuk substitusi tepung terigu dengan penambahan tepung angkak dalam pembuatan mie kering, 8(1), 165–175. Https://core.ac.uk/download/pdf/196255896.pdf
Iwanty, k. I., & surjandari, d. A. (2022). The effect of sales growth, responsibility, and institutional ownership on tax avoidance with profitability as moderating variables. Journal of economics, finance and accounting studies, 4(1), 423–436. Https://doi.org/10.32996/jefas.2022.4.1.26
Komalasari, d., & devi anna, y. (2011). Corporate social responsibility (studi pada perusahaan perbankan yang listing di bursa efek indonesia tahun 2008-2011) influences of corporate governance mechanism, size and profitability to corporate social responsibility disclosure (study on banking companies in indonesia stock exchange during the years 2008-2011). 1–20. Www.banking.blog.gunadarma.ac.id,
Korniasari, s., & adi, s. (2021). Pengaruh pertumbuhan perusahaan, leverage dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility (csr). Proceeding seminar nasional & call for papers, 4(1), 695–705.
Marsuking, m. (2020). Pengaruh profitabilitas dan likuiditas terhadap pengungkapan sustainability report di perusahaan yang terdaftar pada jakarta islamic index (jii). Jesi (jurnal ekonomi syariah indonesia), 10(2), 150. Https://doi.org/10.21927/jesi.2020.10(2).150-158
Nugroho, m. N., & yulianto, a. (2015). Pengaruh profitabilitas dan mekanisme corporate governance terhadap pengungkapan csr perusahaan terdaftar jii 2011-2013. Accounting analysis journal, 4(1), 1–12.
Qur’anie, f. S. D. (2019). Pengaruh dewan komisaris, komite audit, kepemilikan institusional, profitabilitas, ukuran perusahaan dan leverage terhadap pengungkapan corporate social responsibility. Https://www.minsal.cl/wp-content/uploads/2019/01/2019.01.23_plan-nacional-de-cancer_web.pdf
Ramdhaningsih, a., & utama, i. M. K. (2020). Pengaruh indikator good corporate governance dan profitabilitas pada pengungkapan corporate social responsibility. E-jurnal akuntansi, 3(2), 368–386. Https://ojs.unud.ac.id/index.php/akuntansi/article/view/5515
Richter, l. E., carlos, a., & beber, d. M. (2017). Pengaruh good corporate governance, karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility pada perusahaan terdaftar di bei. Kompartemen, xv(1), 12–25.
Sabella, a., & januarti, i. (2021). Pengaruh rasio keuangan terhadap pengungkapan tanggung jawab sosial perusahaan. Jurnal akuntansi dan auditing, 18(tahun), 56–75.
Sahara, m. E. (2017). Pengaruh good corporate governance dan corporate social responsibility terhadap nilai perusahaan. Angewandte chemie international edition, 6(11), 951–952., 5–24. Http://repo.iain-tulungagung.ac.id/5510/5/bab 2.pdf
Saragih, a. E., & sembiring, y. C. B. (2019). Pengaruh corporate governance, profitabilitas, leverage,dan ukuran perusahaan terhadap pengungkapan corporate social responsibility pada perusahaan industri dasar dan kimia yang terdaftar di bei. Jurnal riset akuntansi & keuangan, 5(2), 139–164. Https://doi.org/10.54367/jrak.v5i2.183
Shafira, r. N., azizah, s. N., wahyuni, s., & pramono, h. (2021). The effect of firm size and corporate governance structure on corporate social responsibility disclosures. Muhammadiyah riau accounting and business journal, 2(2), 163–169. Https://doi.org/10.37859/mrabj.v2i2.2456
Siregar, n. B., & br bukit, r. (2018). Impact of corporate social responsibility and company size on corporate financial performance with good corporate governance as moderating variable. Advances in economics, business and management research (aebmr), 46(ebic 2017), 241–248. Https://doi.org/10.2991/ebic-17.2018.37
Susanto, y. K. (2019). Corporate social responsibility disclosure: corporate governance and profitability. South east asia journal of contemporary business, economics and law, 20(1), 1.
Tahar, a., & rachmawati, d. (2020). Pengaruh mekanisme corporate governance, corporate social responsibility, ukuran perusahaan dan leverage terhadap penghindaran pajak (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2017). Kompartemen: jurnal ilmiah akuntansi, 18(1), 98–115. Https://doi.org/10.30595/kompartemen.v18i1.6342
Tyas, d. A. S., & yuliansyah, r. (2020). Pengaruh kepemilikan pemerintah dan kepemilikan institusional terhadap nilai perusahaan bumn yang terdaftar di bursa efek indonesia tahun 2015-2018. Jurnal akuntasi dan ekonomi, 11(1), 1–15. Www.idx.co.id
Yanti, n. L. E. K., endiana, i. D. M., & pramesti, i. G. A. A. (2021). Pengaruh ukuran perusahan, ukuran dewan komisaris, kepemilikan institusional, leverage, dan profitabilitas terhadap pengungkapan corporate social responsibility. Ekonomi bisnis, 3(1), 43–51.
Yusuf, m., siswanti, t., ramadhan, z., priantono, s., sri, d., afriza, d., tjahyadi, i., & septiani, d. (2022). The effect of ownership structure and iso 14001 certification on corporate social responsibility disclosure with company size as a moderating variable. Central european management journal, 30, 145–156. Https://doi.org/10.57030/23364890.cemj.30.4.11
Published
2024-05-16
Section
Articles
Copyright (c) 2024 Silvia Wulandari
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
