Determinan Pengungkapan Corporate Social Responsibility pada Perusahaan Pertanian dan Pertambangan di Bursa Efek Indonesia Tahun 2018-2022
DOI:
https://doi.org/10.37329/metta.v4i1.3140Keywords:
Corporate Social Responsibility, Managerial Ownership, Audit CommitteeAbstract
Corporate social responsibility changes the focus of a business from internal responsibility to environmental and social issues. This research examines how profitability, liquidity, leverage, independent board of commissioners, managerial ownership, and audit committee impact Corporate Social Responsibility (CSR) in agricultural and mining companies traded on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A total of eight out of a total of 75 companies as observation units, the companies have met the criteria in the purposive sampling method. This analysis uses multiple linear regression. Classic assumption tests such as normality, heteroscedasticity, multicollinearity and autocorrelation were used to process this research data. The research results show empirical evidence that leverage (DER), manager ownership, and audit committee have an effect, while profitability (ROE), liquidity (CR), and board of commissioners do not influence corporate social responsibility. Kolmogorov-Smirnov normality test results with Asymp. Sig. (2-tailed) shows that the data is normally distributed, with a significance value of 0.104 > 0.05. The research results also do not show symptoms of multicollinearity because the tolerance value is above 0.10 and the VIF is below 10. There is no heteroscedasticity problem because the significance value of each independent variable is greater than α (0.05). The research results also show that there is no autocorrelation problem between each regression variable with the Asmpy sig (2-tailed) value being 0.104 more than 0.05. Apart from that, the F test results of the five independent variables influence CSR simultaneously. The results of calculating the coefficient of determination (R2), which shows an R2 value of 0.910. This shows that ROE, CR, DER, board of commissioners, manager ownership and audit committee influence CSR by 91%. Additional factors not discussed in this study had an impact of 9%.
References
Daniri, M. A. (2008). Standarisasi Tanggung Jawab Sosial Perusahaan. Jakarta: Gramedia Pustaka Utama.
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional dan Kepemilikan Manajerial Pengaruhnya terhadap Luas Pengungkapan Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan Sektor Utama yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014. Jurnal Bisnis dan Manajemen, 11(2), 164–175.
Fauziah, I., & Asyik, N. F. (2019). Pengaruh Profitability, Liquidity, Leverage, Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu dan Riset Akuntansi, 8(3), 1–18.
Hardian, A. P. (2016). Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan, CSR sebagai Variabel Moderasi. Jurnal Ilmu Dan Riset Akuntansi, 5(September), 1–16.
Hery. (2016). Akuntansi Dasar. Bandung: PT Grasindo.
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.
Masruroh, A., & Makaryanawati. (2020). Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Aktual, 7(1), 67–80.
Miranty. (2006). CSR di Indonesia dalam MIX III (10):17. Jakarta: Gramedia Pustaka Utama.
Mudjiyanti, R., & Maulani, S. S. (2017). Pengaruh Liquidity dan Profitability terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi dan Sistem Teknologi Informasi, 13(3), 342–346.
Novianti, N., & Eriandani, R. (2022). Pengaruh Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial. INOVASI: Jurnal Ekonomi, Keuangan dan Manajemen, 18(1), 208–216.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitability, Liquidity, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-Perusahaan yang Mendapat Penghargaan ISRA dan Listed (Go-Public) di Bursa Efek Indonesia (BEI) 2010-2012). Business Accounting Review, 2(1), 61–70.
Pradnyani, I. G. A. A., & Sisdyani, E. A. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 11(2), 384–397.
Putri, N. A. C., & Anggrahini, K. D. (2021). Pengaruh Kepemilikan Manajerial terhadap Kebijakan Pembagian Dividen Perbankan dengan Pemoderasi Tanggungjawab Sosial Perusahaan. Perspektif Akuntansi, 3(3), 271–284.
Ratih, D., & Damayanthi, G. (2016). Kepemilikan Manajerial dan Profitabilitas Pada Nilai Perusahaan Dengan Pengungkapan Tanggungjawab Sosial Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayanan, 14(2), 1510–1538.
Restu, M., Yuliandari, W. S., & Nurbaiti, A. (2017). Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social responsibilitu. E-Proceding of Management, 549(3), 40–42.
Rofikoh, E., & Priyadi, M. P. (2016). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 5(10), 1–10.
Sukenti, S., Hidayati, N., & Mawardi, M. C. (2017). Pengaruh Profitabilitas, Likuiditas, dan Growth Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2013-2015). Universitas Islam Malang, 19, 15–33.
Rusmana, A., Suminar, J. R., Hadisiwi, P., Karlinah, S., Aulianto, D. R., Prayogi, I. A., Claudita, A., Kustanti, E., & Wulandari, E. R. (2019). The Future of Organizational Communication In The Industrial Era 4.0: Book Chapter Komunikasi Organisasi. Jakarta: Media Akselerasi.
Sari, P. A., & Handini, B. T. (2021). Pengaruh Kepemilikan Manajerial, Institusional, dan Komite Audit terhadap Pengungkapan Corporate Social Responsibility. EL MUSAHABA: Jurnal Akuntansi (e-Journal), 12(2), 102–115.
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Aruan, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Ukuran Komite Audit terhadap Pengungkapan CSR. Jurnal Edukasi Ekonomi, Pendidikan dan Akuntansi, 8(2), 59–67.
Sijum, A. A., & Rustia, A. (2021). Pengaruh Profitability, Liquidity, Ukuran Perusahaan dan Corporate Governance terhadap Corporate Social Responsibility (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019). Jurnal Akuntansi dan Perpajakan, 7(1), 62–71.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29(1), 468.
Suhardjanto, D., Utama, W. B., & Supriyono. (2013). Peran Corporate Governance dalam Pengungkapan Sosial dan Lingkingan: Studi Empiris Badan Usaha Milik Negara. Jurnal Akuntansi & Auditing, 10(1), 93–113.
Swandari, F., & Sadikin, A. (2016). the Effect of Ownership Structure, Profitabiltas, Leverage, and Firm Size on Corporate Social Resposibility (CSR). Binus Business Review, 7(3), 315–320.
Tangdialla, R. (2019). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR): Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Economix, 7(1), 49–60.
Utama, S. (2007). Evaluasi Infrastruktur Pendukung Pelaporan tanggung Jawab Sosial dan Lingkungan di Indonesia. Depok: Universitas Indonesia.
Wati, N. L. (2019). Model Corporate Social Responsibility (CSR). Ponorogo: Myria Publisher.
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitability, Leverage dan Ukuran Perusahaan pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Muna Windiya Ega Permata, Yuli Tri Cahyono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Metta : Jurnal Ilmu Multidisiplin agree to the following terms: Authors retain copyright and grant the Metta : Jurnal Ilmu Multidisiplin right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in Metta : Jurnal Ilmu Multidisiplin. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in Metta : Jurnal Ilmu Multidisiplin. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
