PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
DOI:
https://doi.org/10.31539/erbe2018Keywords:
Struktur Modal, Profitabilitas, Pengungkapan Corporate Social Responsibility (CSR).Abstract
Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
References
Angelia, G., & Arfamaini, R. (2025). Pengaruh Struktur Modal, Firm Size, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023. 6(10). www.globalreporting.org
Ardhani Lotus J, I. L. M. (2025). PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2021 – 2023.
Bosi, M. K., Lajuni, N., Wellfren, A. C., & Lim, T. S. (2022). Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review. Sustainability (Switzerland), 14(19). https://doi.org/10.3390/su141912071
Candra, A. R., Tanison, N., Martusa, R., & Meythi, M. (2024). Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 8(1), 183–194. https://doi.org/10.36555/jasa.v8i1.2471
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Eccles, R. G., & Klimenko, S. (2019). The Investor Revolution.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jessyln, C., Gusti, I., & Musa Budidarma, A. (2024). Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY & CAPITAL STRUCTURE ON COMPANY VALUE MODERATED PROFITABILITY AND FIRM SIZE.
Luh, N., Rastika Dewi, P., Made, N., & Erawati, A. (2025). The Effect of Profitability, Leverage and Institutional Ownership on Corporate Social Responsibility Disclosure. 6(5), 2025. https://doi.org/10.38035/dijefa.v6i5
Parra-Domínguez, J., & Dote-Pardo, J. (2025). Corporate sustainability and stock market dynamics: What challenges arise for future research? Innovation and Green Development, 4(5), 100299. https://doi.org/10.1016/j.igd.2025.100299
Rahi, A. F., Johansson, J., Fagerström, A., & Blomkvist, M. (2022). Sustainability Reporting and Management Control System: A Structured Literature Review. In Journal of Risk and Financial Management (Vol. 15, Number 12). MDPI. https://doi.org/10.3390/jrfm15120562
Riskin Hidayat, Khorunisa, A. R., Hermuningsih, S., Marhadi, M., & Sarwar, S. (2025). Capital Structure, Profitability and Corporate Value: The Moderation Effect of Corporate Social Responsibility in Indonesian Sharia Companies. Economica: Jurnal Ekonomi Islam, 16(1), 63–90. https://doi.org/10.21580/economica.2025.16.1.25395
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 20(3), 571. https://doi.org/10.2307/258788
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jimmy Sanjaya, Ali Rahman Reza Zaputra, Marlina Marlina
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
