Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility
Abstract
This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term). Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility
References
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Dewi, Putu Ayu Cahya dan Ida Bagus Panji Sendana. (2019). "Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Pengungkapan Corporate Social Responsibilityâ€. E-Jurnal Manajemen, 8, 11 6618–6637.
Ikatan Bankir Indonesia. (2016). Manajemen Kesehatan Bank Berbasis Risiko. Gramedia, Jakarta.
Irham, A. R., & dkk. (2018). "The effect firm characteristic on corporate social responsibility disclosure in the firms listed in Indonesia Sharia Stock Indexâ€. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 6, 3.
Kasmir. (2014). Analisis Laporan Keungan, Edisi I. Rajawali Pers, Jakarta.
Oktavianawati, L., & Sri, I. F. (2018). "The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR)â€. AAJ: Accounting Analysis Journal, 7, 2.
Pradnyani, I Gusti Agung Arista dan Eka Ardani Sisdyani. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, laverage dan Ukura Dewan Komisaris pada Pengungkapan Tanggung Jawab Sosial Perusahaanâ€. E-Jurnal Akuntansi Universitas Udanaya, 11, 2, 384–397.
Riantani, Suskim dan Hafidz Nurzamzam. (2015). "Analysis Of Company Size, Financial Leverage, And Profitability And Its Effect To Csr Disclosureâ€. Jurnal Dinamika Manajemen JDM, 6, 2, 203–213.
Utama, Ahamad Nur Budi. (2020). Manajemen Keuangan Pengaruh Faktor Internal dan Eksternal Terhadap Daya Saing Perusahaan. Literasi Nusantara Abadi, Malang.
Yanti, Ni Luh Eka Karisma, & dkk. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas Terhadap pengungkapan Corporate Social Responsibilityâ€. Jurnal Kharisma, 3, 1.
Yuliusman dan Wirmie Eka Putra. (2022). Investasi Tata kelola dan Nilai Perusahaan. CV. Adanu Abimata, Indramayu.
Zulhaimi, Hanifa dan Ning Riyanti Nurapriyanti. (2019). "Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosureâ€. Jurnal Riset Akuntansi Dan Keuangan, 7, 3, 555-566.
Published
2023-08-21
Section
Articles
