Pengaruh Karateristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
Abstract
Corporate Social Responsibility (CSR) is the social responsibility of a company towards society. In CSR practice, CSR has become an integral part in setting business goals and establishing company policies. Research testing and analysis of the influence of company age, company size, profitability and liquidity on Corporate Social Responsibility (CSR) disclosure. This research uses a purposive sampling method. The sample size is 125 samples or 25 financial sector companies that focus on banking which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used is secondary data in the form of financial and sustainable reports with an analysis model, namely multiple regression analysis using SPSS version 25 software. The research results show that company age, company size and liquidity have a significant effect on Corporate Social Responsibility (CSR) disclosure. Meanwhile, profitability has no effect on disclosure of Corporate Social Responsibility (CSR).
Keywords: CSR, company age, company size, profitability, liquidity
References
Ali, Rizwan et al. 2022. “Determinants of Corporate Social Responsibility Disclosure of Banking Sector in Pakistan.” Social Responsibility Journal 18(5): 1019–34.
Amos O. Arowoshegbe, and Uniamikogbo Emmanuel. 2016. “Sustainability and Triple Bottom Line: An Overview of Two Interrelated Concepts.” Igbinedion University Journal of Accounting 2(January): 1–40.
Brigham, Eugene F., Joel F Houston, and Ali Akbar Yulianto. 2010. Essential of Financial Management. 11th ed. Jakarta: Salemba Empat.
C.Jensen, Michael, and William Meckling, H. 1976. “Theory of The Firm : Managerial Behavior,Agency Cost and Ownership Structure.” Journal of Financial Eonomic 3.
Chairi, A, and Imam Ghozali. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Dipasti, Vianinnda Ayang, and Erna Sulistyowati. 2022. “Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap CSR Disclosure.” Ekonomis: Journal of Economics and Business 6(2): 394.
Fauziah, Irine, and Nur Fadjrih Asyik. 2019. “Pengaruh Profitabilitas , Likuiditas , Leverage , Ukuran Perusahaan Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Ilmu dan Riset Akuntansi 8(3): 1–18.
Hartono, Jogiyanto. 2017. Teori Portopolio Dan Analisis Investasi Ed. 11. Yogyakarta: BPFE.
Herdi, Fitri, and Erinos NR. 2020. “Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Eksplorasi Akuntansi 2(1): 2428–44.
Indriyani, Ai Desy, and Willy Sri Yuliandhari. 2020. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Indeks LQ 45 Non- Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018).” Jurnal Akuntansi Bisnis dan Ekonomi 6(1): 1562. https://journal.widyatama.ac.id/index.php/jabe/article/view/466/356
Matuszak, Łukasz, and Ewa Różańska. 2020. “Online Corporate Social Responsibility (CSR) Disclosure in the Banking Industry: Evidence from Poland.” Social Responsibility Journal 16(8): 1191–1214.
P, Fahad, and Nidheesh K.B. 2020. “Determinants of CSR Disclosure: An Evidence from India.” Journal of Indian Business Research 13(1): 110–33.
Pradana, Fikih Ardhya, and Leny Suzan. 2016. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR).” e-Proceeding of Management 3(1): 339–47.
Prihadi, Toto. 2020. Analisis Laporan Keuangan. PT Gramedia Pustaka Utama.
Putra, Mahendra. 2023. “Peran Perbankan Dalam Perekonomian Saat Ini.” Faculty of Economics and Business. https://feb.ub.ac.id/peran-perbankan-dalam-perekonomian-indonesia-saat-ini/32267/.
Rahmawati. 2012. Teori Akuntansi Keuangan. Yogyakarta: Graha Ilmu.
Rokhlinasari, Sri. 2020. “Teori –Teori Dalam Pengungkapan Informasi Corporate Social Responbility Perbankan Oleh:” Jurnal IAIN Syekh Nurjati Cirebon.
Scott, Wiliam R. 2015. Financial Accounting Theory Operations Research in Logistics. Seventh. United State: Library and Archive Canada Catalohuing.
Sekarwigati, Mega, and Bahtiar Effendi. 2019. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure.” STATERA: Jurnal Akuntansi dan Keuangan 1(1): 16–33.
Simpanan, Distribusi, and Bank Umum. 2023. “Oktober 2023.” kma - Klinik Management aktuell 28(06): 4–5.
Sisca et al. 2022. Corporate Social Responsibility Perusahaan. I. ed. Udin Saripudin. Bandung: Widina Bhakti Persada.
Sularsih, Hermi, and As’adi As’adi. 2022. “Profitabilitas, Likuiditas Dan Leverage Terhadap Corporate Social Responbility (CSR) Pada Perusahaan Terdaftar Di BEI Tahun 2017-2020.” Jurnal Paradigma Ekonomika 17(2): 451–60.
Yanti, Ni Luh Eka Karisma, I Dewa Made Endiana, and I Gusti Ayu Asri Pramesti. 2021. “Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility.” Ekonomi Bisnis 3(1): 43–51.
Yovana, Dina Gledis, and Abdul Kadir. 2020. “Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporatesocial Responsibility (CSR).” Jurnal Manajemen Dan Akuntansi 21(1): 15–24.
Ali, Rizwan et al. 2022. “Determinants of Corporate Social Responsibility Disclosure of Banking Sector in Pakistan.” Social Responsibility Journal 18(5): 1019–34.
Amos O. Arowoshegbe, and Uniamikogbo Emmanuel. 2016. “Sustainability and Triple Bottom Line: An Overview of Two Interrelated Concepts.” Igbinedion University Journal of Accounting 2(January): 1–40.
Brigham, Eugene F., Joel F Houston, and Ali Akbar Yulianto. 2010. Essential of Financial Management. 11th ed. Jakarta: Salemba Empat.
C.Jensen, Michael, and William Meckling, H. 1976. “Theory of The Firm : Managerial Behavior,Agency Cost and Ownership Structure.” Journal of Financial Eonomic 3.
Chairi, A, and Imam Ghozali. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Dipasti, Vianinnda Ayang, and Erna Sulistyowati. 2022. “Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap CSR Disclosure.” Ekonomis: Journal of Economics and Business 6(2): 394.
Fauziah, Irine, and Nur Fadjrih Asyik. 2019. “Pengaruh Profitabilitas , Likuiditas , Leverage , Ukuran Perusahaan Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Ilmu dan Riset Akuntansi 8(3): 1–18.
Hartono, Jogiyanto. 2017. Teori Portopolio Dan Analisis Investasi Ed. 11. Yogyakarta: BPFE.
Herdi, Fitri, and Erinos NR. 2020. “Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Eksplorasi Akuntansi 2(1): 2428–44.
Indriyani, Ai Desy, and Willy Sri Yuliandhari. 2020. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Indeks LQ 45 Non- Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018).” Jurnal Akuntansi Bisnis dan Ekonomi 6(1): 1562. https://journal.widyatama.ac.id/index.php/jabe/article/view/466/356.
Matuszak, Łukasz, and Ewa Różańska. 2020. “Online Corporate Social Responsibility (CSR) Disclosure in the Banking Industry: Evidence from Poland.” Social Responsibility Journal 16(8): 1191–1214.
P, Fahad, and Nidheesh K.B. 2020. “Determinants of CSR Disclosure: An Evidence from India.” Journal of Indian Business Research 13(1): 110–33.
Pradana, Fikih Ardhya, and Leny Suzan. 2016. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR).” e-Proceeding of Management 3(1): 339–47.
Prihadi, Toto. 2020. Analisis Laporan Keuangan. PT Gramedia Pustaka Utama.
Putra, Mahendra. 2023. “Peran Perbankan Dalam Perekonomian Saat Ini.” Faculty of Economics and Business. https://feb.ub.ac.id/peran-perbankan-dalam-perekonomian-indonesia-saat-ini/32267/.
Rahmawati. 2012. Teori Akuntansi Keuangan. Yogyakarta: Graha Ilmu.
Rokhlinasari, Sri. 2020. “Teori –Teori Dalam Pengungkapan Informasi Corporate Social Responbility Perbankan Oleh:” Jurnal IAIN Syekh Nurjati Cirebon.
Scott, Wiliam R. 2015. Financial Accounting Theory Operations Research in Logistics. Seventh. United State: Library and Archive Canada Catalohuing.
Sekarwigati, Mega, and Bahtiar Effendi. 2019. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure.” STATERA: Jurnal Akuntansi dan Keuangan 1(1): 16–33.
Simpanan, Distribusi, and Bank Umum. 2023. “Oktober 2023.” kma - Klinik Management aktuell 28(06): 4–5.
Sisca et al. 2022. Corporate Social Responsibility Perusahaan. I. ed. Udin Saripudin. Bandung: Widina Bhakti Persada.
Sularsih, Hermi, and As’adi As’adi. 2022. “Profitabilitas, Likuiditas Dan Leverage Terhadap Corporate Social Responbility (CSR) Pada Perusahaan Terdaftar Di BEI Tahun 2017-2020.” Jurnal Paradigma Ekonomika 17(2): 451–60.
Yanti, Ni Luh Eka Karisma, I Dewa Made Endiana, and I Gusti Ayu Asri Pramesti. 2021. “Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility.” Ekonomi Bisnis 3(1): 43–51.
Yovana, Dina Gledis, and Abdul Kadir. 2020. “Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporatesocial Responsibility (CSR).” Jurnal Manajemen Dan Akuntansi 21(1): 15–24.
Amos O. Arowoshegbe, and Uniamikogbo Emmanuel. 2016. “Sustainability and Triple Bottom Line: An Overview of Two Interrelated Concepts.” Igbinedion University Journal of Accounting 2(January): 1–40.
Brigham, Eugene F., Joel F Houston, and Ali Akbar Yulianto. 2010. Essential of Financial Management. 11th ed. Jakarta: Salemba Empat.
C.Jensen, Michael, and William Meckling, H. 1976. “Theory of The Firm : Managerial Behavior,Agency Cost and Ownership Structure.” Journal of Financial Eonomic 3.
Chairi, A, and Imam Ghozali. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Dipasti, Vianinnda Ayang, and Erna Sulistyowati. 2022. “Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap CSR Disclosure.” Ekonomis: Journal of Economics and Business 6(2): 394.
Fauziah, Irine, and Nur Fadjrih Asyik. 2019. “Pengaruh Profitabilitas , Likuiditas , Leverage , Ukuran Perusahaan Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Ilmu dan Riset Akuntansi 8(3): 1–18.
Hartono, Jogiyanto. 2017. Teori Portopolio Dan Analisis Investasi Ed. 11. Yogyakarta: BPFE.
Herdi, Fitri, and Erinos NR. 2020. “Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Eksplorasi Akuntansi 2(1): 2428–44.
Indriyani, Ai Desy, and Willy Sri Yuliandhari. 2020. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Indeks LQ 45 Non- Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018).” Jurnal Akuntansi Bisnis dan Ekonomi 6(1): 1562. https://journal.widyatama.ac.id/index.php/jabe/article/view/466/356
Matuszak, Łukasz, and Ewa Różańska. 2020. “Online Corporate Social Responsibility (CSR) Disclosure in the Banking Industry: Evidence from Poland.” Social Responsibility Journal 16(8): 1191–1214.
P, Fahad, and Nidheesh K.B. 2020. “Determinants of CSR Disclosure: An Evidence from India.” Journal of Indian Business Research 13(1): 110–33.
Pradana, Fikih Ardhya, and Leny Suzan. 2016. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR).” e-Proceeding of Management 3(1): 339–47.
Prihadi, Toto. 2020. Analisis Laporan Keuangan. PT Gramedia Pustaka Utama.
Putra, Mahendra. 2023. “Peran Perbankan Dalam Perekonomian Saat Ini.” Faculty of Economics and Business. https://feb.ub.ac.id/peran-perbankan-dalam-perekonomian-indonesia-saat-ini/32267/.
Rahmawati. 2012. Teori Akuntansi Keuangan. Yogyakarta: Graha Ilmu.
Rokhlinasari, Sri. 2020. “Teori –Teori Dalam Pengungkapan Informasi Corporate Social Responbility Perbankan Oleh:” Jurnal IAIN Syekh Nurjati Cirebon.
Scott, Wiliam R. 2015. Financial Accounting Theory Operations Research in Logistics. Seventh. United State: Library and Archive Canada Catalohuing.
Sekarwigati, Mega, and Bahtiar Effendi. 2019. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure.” STATERA: Jurnal Akuntansi dan Keuangan 1(1): 16–33.
Simpanan, Distribusi, and Bank Umum. 2023. “Oktober 2023.” kma - Klinik Management aktuell 28(06): 4–5.
Sisca et al. 2022. Corporate Social Responsibility Perusahaan. I. ed. Udin Saripudin. Bandung: Widina Bhakti Persada.
Sularsih, Hermi, and As’adi As’adi. 2022. “Profitabilitas, Likuiditas Dan Leverage Terhadap Corporate Social Responbility (CSR) Pada Perusahaan Terdaftar Di BEI Tahun 2017-2020.” Jurnal Paradigma Ekonomika 17(2): 451–60.
Yanti, Ni Luh Eka Karisma, I Dewa Made Endiana, and I Gusti Ayu Asri Pramesti. 2021. “Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility.” Ekonomi Bisnis 3(1): 43–51.
Yovana, Dina Gledis, and Abdul Kadir. 2020. “Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporatesocial Responsibility (CSR).” Jurnal Manajemen Dan Akuntansi 21(1): 15–24.
Ali, Rizwan et al. 2022. “Determinants of Corporate Social Responsibility Disclosure of Banking Sector in Pakistan.” Social Responsibility Journal 18(5): 1019–34.
Amos O. Arowoshegbe, and Uniamikogbo Emmanuel. 2016. “Sustainability and Triple Bottom Line: An Overview of Two Interrelated Concepts.” Igbinedion University Journal of Accounting 2(January): 1–40.
Brigham, Eugene F., Joel F Houston, and Ali Akbar Yulianto. 2010. Essential of Financial Management. 11th ed. Jakarta: Salemba Empat.
C.Jensen, Michael, and William Meckling, H. 1976. “Theory of The Firm : Managerial Behavior,Agency Cost and Ownership Structure.” Journal of Financial Eonomic 3.
Chairi, A, and Imam Ghozali. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Dipasti, Vianinnda Ayang, and Erna Sulistyowati. 2022. “Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap CSR Disclosure.” Ekonomis: Journal of Economics and Business 6(2): 394.
Fauziah, Irine, and Nur Fadjrih Asyik. 2019. “Pengaruh Profitabilitas , Likuiditas , Leverage , Ukuran Perusahaan Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Ilmu dan Riset Akuntansi 8(3): 1–18.
Hartono, Jogiyanto. 2017. Teori Portopolio Dan Analisis Investasi Ed. 11. Yogyakarta: BPFE.
Herdi, Fitri, and Erinos NR. 2020. “Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Eksplorasi Akuntansi 2(1): 2428–44.
Indriyani, Ai Desy, and Willy Sri Yuliandhari. 2020. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Indeks LQ 45 Non- Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018).” Jurnal Akuntansi Bisnis dan Ekonomi 6(1): 1562. https://journal.widyatama.ac.id/index.php/jabe/article/view/466/356.
Matuszak, Łukasz, and Ewa Różańska. 2020. “Online Corporate Social Responsibility (CSR) Disclosure in the Banking Industry: Evidence from Poland.” Social Responsibility Journal 16(8): 1191–1214.
P, Fahad, and Nidheesh K.B. 2020. “Determinants of CSR Disclosure: An Evidence from India.” Journal of Indian Business Research 13(1): 110–33.
Pradana, Fikih Ardhya, and Leny Suzan. 2016. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR).” e-Proceeding of Management 3(1): 339–47.
Prihadi, Toto. 2020. Analisis Laporan Keuangan. PT Gramedia Pustaka Utama.
Putra, Mahendra. 2023. “Peran Perbankan Dalam Perekonomian Saat Ini.” Faculty of Economics and Business. https://feb.ub.ac.id/peran-perbankan-dalam-perekonomian-indonesia-saat-ini/32267/.
Rahmawati. 2012. Teori Akuntansi Keuangan. Yogyakarta: Graha Ilmu.
Rokhlinasari, Sri. 2020. “Teori –Teori Dalam Pengungkapan Informasi Corporate Social Responbility Perbankan Oleh:” Jurnal IAIN Syekh Nurjati Cirebon.
Scott, Wiliam R. 2015. Financial Accounting Theory Operations Research in Logistics. Seventh. United State: Library and Archive Canada Catalohuing.
Sekarwigati, Mega, and Bahtiar Effendi. 2019. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure.” STATERA: Jurnal Akuntansi dan Keuangan 1(1): 16–33.
Simpanan, Distribusi, and Bank Umum. 2023. “Oktober 2023.” kma - Klinik Management aktuell 28(06): 4–5.
Sisca et al. 2022. Corporate Social Responsibility Perusahaan. I. ed. Udin Saripudin. Bandung: Widina Bhakti Persada.
Sularsih, Hermi, and As’adi As’adi. 2022. “Profitabilitas, Likuiditas Dan Leverage Terhadap Corporate Social Responbility (CSR) Pada Perusahaan Terdaftar Di BEI Tahun 2017-2020.” Jurnal Paradigma Ekonomika 17(2): 451–60.
Yanti, Ni Luh Eka Karisma, I Dewa Made Endiana, and I Gusti Ayu Asri Pramesti. 2021. “Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility.” Ekonomi Bisnis 3(1): 43–51.
Yovana, Dina Gledis, and Abdul Kadir. 2020. “Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporatesocial Responsibility (CSR).” Jurnal Manajemen Dan Akuntansi 21(1): 15–24.
Published
2024-02-04
Section
Articles
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