ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia)
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Abstract
Permasalahan yang dikemukakan dalam penelitian ini adalah bagaimana pengaruh variabel kepemilikan institusi, dewan komisaris independe, komite audit, dan ukuran perusahaan terhadap tingkat pengungkapan Corporate Social Responsibility pada perusahaan manuafktur di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh variabel tersebut, dan memberikan kontribusi dalam bentuk informasi yang bermanfaat bagi investor, pemilik, dan manajemen perusahaan dalam pengambilan keputusan. Pemilihan variabel didasarkan pada teori yang relevan dan referensi hasil penelitian terdahulu yang terkait dengan penelitian ini. Metodologi penelitian menggunakan metode kuantitatif, jumlah pengamatan sebanyak 106 yang bersumber dari 53 perusahaan selama 2 periode tahunan. Hasil penelitian ini menemukan bahwa variabel kepemilikan institusi, dewan komisaris independe, komite audit, dan ukuran perusahaan ternyata pengaruhnya signifkan terhadap tingkat pengungkapan Corporate Social Responsibility jika dilihat secara simultan, namun jika dilihat secara parsial hanya kepemilikan institusi dan ukuran perusahaan yang memiliki pengaruh signifikan, sedangkan dua lainnya tidak mempunyai pengaruh yang signifikan
References
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Angel Dwi Karina, Lovink. Dkk. 2013. “Analisis factor-faktor yang mempengaruhi pengungkapan CSR” Diponegoro Journal Of Accounting Volume 02, No 02, Tahun 2013 Halaman 01, ISSN (Online) 2337-3806
Beets, S. Douglas and Christopher C. Souther. 1999. “Corporate Environmental Reports: the Need for Standards and an Environmental Assurance service”.Accounting Horizons.Vol13,no.2,p.129-145.
Belkaoui,AhmedandPhilipG.Karpik.1989.“DeterminantsoftheCorporateDecision To Disclose Sosial Information”.Accounting, auditingandAccountabilityJournal.Vol.2,No.1,p.36-51
Burritt, Roger L and Stephen Welch. 1997. “Accountebility for Environmental Performance of the Australian Commonwealth Public Sector”Accounting, Auditing and Accountebility Journal. Vol. 10, No.4, p.532-562
Chwastiak, Michele. 1999. “Deconstructing the Pincipal- Agent Model: a View from The bottom”. Critical perspectives on Accounting.Vol. 10, p.425-441
Deegan, Craig and Michaela Rankin. 1997. “The Materiality of Environmental Information tu Users of Annual Reports”. Acconting, Auditingand Accountabiliti Journal.Vol.10,No.4,p.562-584
Desi Ariani, Ratna & Juniati Gunawan 2014.“ Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility terhadap kinerja keuangan perbankan” e-Journal Magister Akuntansi Trisakti Volume 1 No 2 September 2014 Hal 181-198.
Dita Utari, 2014. “Analisis Pengaruh Kriteria Good Corporate Governance Terhadap PengungkapanCorporate Social Responsibility Pada Perusahaan Sub-Sektor Farmasi Yang TerdaftarDi Bursa Efek Indonesia” Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas TanjungpuraVol. 3, No. 1, Agustus 2014 Hal. 53-80
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Fitriany. 2001. “Signifikansi Perbedaan Tingkat kelengkapan Pengungkapan Wajib dan Sukarela pada laporan Keuangan Perusahaan Publik yang Terdaftar di Bursa Efek Jakarta” Simposium Nasional Akuntansi IV. Bandung. 30-31Agustus.
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Hackston, David and Markus J. Milne. 1996. “Some Determinants of Social and Environmental Dislosure in New Zealand Companies”. Accounting, Auditing And Accountability Journal. Vol.9,No.1,p.77-108.
Hair, JosephH., “Rolph Anderson, RonaldL. Tatham dan William C. Black. 1998. Multivariate Data Analysis”. Edisi 5. Newersey: Prentice Hall.
Hughes II, K.E. 2000. “The Value Relevance of Non Financial Mesures of air Pollution In the Electric Utility Industri”. The Acconting Revew .Vol.75, No.2,p.209-228.
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Jensen,M,C,andMeckling.1976.“Theory of the Firm: Managerial Behavior, Agency Costs dan Ownership Structure”. Journal of Financial Economics. Vol 3,p. 305-360. Jogensen, Bjorn N. and Michael T. Kischen heiter. 2003. Discretionary Risk. Disclosure. The Acconting Review. Vol. 78, No.2,P.449-469.
Komar, 2004. “Akuntansi Pertanggungjawaban Sosial (Social Responsibility Acconting) dan Korelasinya dengan Islam”. Media Akutansi. Edisi 42/Tahun XI, hal.54-58.
Lehman, Glen. 1999. Dislosing New Worlds: A Role for Social and Environmentsl Acconting and Auditing. Acconting organizations and Society. Vol. 24, p.217-241
Lewis,Lindaand Jeffry Unirman. 1999. “Ethical Relatividm: A Reasonfor Differences in Corforate Social Reporting”. Critical Perspective Accounting. Vol.10,p.521-547.
Majidah, dkk. 2014. “Faktor - Fakror yang mempengaruhi pengungkapan tanggungawab social pada perusahaan” Universitas Telkom.
Mangos, Nicholas C. and Neil R. Lewis. 1995. “ASocio- Ecconomic paradigm for Analysing Managers, Acconting Choice Behavior”. Acconting, Auditing and Accountability Journal.Vol.8,No.1p.38-62.
Marwata. 2001. “Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publikdi Indonesia”. Simposium Nasional Akuntansi IV. Bandung. 30-31 Agustus.
Mathews, M,r. 1997. “Twenty- Five Years of Social and Enpironmental Acconting Research: Is the real Silver Jubilleto Celebrate?” Acconting, auditing and Accontability Journal.Vol.10,No.4,p.481-531.
Mentri BUMN.(2002). Penilaian Tingkat Kesehatan Badan Usaha Milik Negara. Salinan Keputusan Menteri BUMN Nomor: KEP-01/MBU/2011
Owen, David. 2005. “CSR After Enron: A role for the Academic Acconting Provision?”. Working Paper. Sosial Sciene Research Network.
Suharto, 2004. “Standar Akuntansi Lingkungan: Kebutuhan Mendesak” Media Akuntansi. Edisi 42/Tahun Xl, hal.4-5.
Yaparto, Marisa. Dkk. 2013. “Pengaeuh Corporate Social Responsibility terhadap kinerja keuangan pada sector manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010-2011” Journal Ilmiah Mahasiswa Universitas Surabaya Vol. 02 No. 01.
Zeghal, Daniel and Sandrudin A. Ahmed. 1990. “Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms”. Acconding, Auditing And accountability Journal. Vol. 3, No.1, p.38-53.
Ali Darwin, 2004. “Penerapan Sustainability Reporting di Indonesia”.Konvensinasional Akutansi V, Program Profesi lanjutam. Yogyakarta,13-15Desember
Angel Dwi Karina, Lovink. Dkk. 2013. “Analisis factor-faktor yang mempengaruhi pengungkapan CSR” Diponegoro Journal Of Accounting Volume 02, No 02, Tahun 2013 Halaman 01, ISSN (Online) 2337-3806
Beets, S. Douglas and Christopher C. Souther. 1999. “Corporate Environmental Reports: the Need for Standards and an Environmental Assurance service”.Accounting Horizons.Vol13,no.2,p.129-145.
Belkaoui,AhmedandPhilipG.Karpik.1989.“DeterminantsoftheCorporateDecision To Disclose Sosial Information”.Accounting, auditingandAccountabilityJournal.Vol.2,No.1,p.36-51
Burritt, Roger L and Stephen Welch. 1997. “Accountebility for Environmental Performance of the Australian Commonwealth Public Sector”Accounting, Auditing and Accountebility Journal. Vol. 10, No.4, p.532-562
Chwastiak, Michele. 1999. “Deconstructing the Pincipal- Agent Model: a View from The bottom”. Critical perspectives on Accounting.Vol. 10, p.425-441
Deegan, Craig and Michaela Rankin. 1997. “The Materiality of Environmental Information tu Users of Annual Reports”. Acconting, Auditingand Accountabiliti Journal.Vol.10,No.4,p.562-584
Desi Ariani, Ratna & Juniati Gunawan 2014.“ Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility terhadap kinerja keuangan perbankan” e-Journal Magister Akuntansi Trisakti Volume 1 No 2 September 2014 Hal 181-198.
Dita Utari, 2014. “Analisis Pengaruh Kriteria Good Corporate Governance Terhadap PengungkapanCorporate Social Responsibility Pada Perusahaan Sub-Sektor Farmasi Yang TerdaftarDi Bursa Efek Indonesia” Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas TanjungpuraVol. 3, No. 1, Agustus 2014 Hal. 53-80
Eipstein, Marc J. and Martin Freedman. 1994. “Sosial Disclosure and the Individual Investor”. Accounting, Auditing and Accountability Journal. Vol.7,No.4,p.94-108
Ema.2004.“Penerapan Sustainability Reporting di Indonesia” Konvensi nasional akutansi V, program provesi lanjutan. Yogyakarta, 13-15-Desember.
Fitriany. 2001. “Signifikansi Perbedaan Tingkat kelengkapan Pengungkapan Wajib dan Sukarela pada laporan Keuangan Perusahaan Publik yang Terdaftar di Bursa Efek Jakarta” Simposium Nasional Akuntansi IV. Bandung. 30-31Agustus.
Hackston, David and Markus J. Milne. 1996. “Some Determinants of Social and Environmental Dislosure in New Zealand Companies”. Accounting, Auditing And Accountability Journal. Vol.9,No.1,p.77-108
Gallhover, Sonjaan djim Haslam.1 997.“ The Direction of Green Acconting Policy: Critical Reflections”. Acconting, Auditing and Accountability Journal. Vol.10,No.2,p.148-174.
Gray,Rob:“Colin Dey: Dave Owen: Richard Evansand Simon Zadek. 1997. Strugling With the Praxis of Sosial Acconting: Stakeholders, Accountability, Audits and Procudures”. Accounting, auditing and Accountability Journal.Vol. 10,No.3,p.325-364
Hackston, David and Markus J. Milne. 1996. “Some Determinants of Social and Environmental Dislosure in New Zealand Companies”. Accounting, Auditing And Accountability Journal. Vol.9,No.1,p.77-108.
Hair, JosephH., “Rolph Anderson, RonaldL. Tatham dan William C. Black. 1998. Multivariate Data Analysis”. Edisi 5. Newersey: Prentice Hall.
Hughes II, K.E. 2000. “The Value Relevance of Non Financial Mesures of air Pollution In the Electric Utility Industri”. The Acconting Revew .Vol.75, No.2,p.209-228.
Irawan, R. 2008. “Corporate Social Responsibility: Tinjauan Menurut Peraturan Perpajakan diIndonesia”. http://lpks1.wima.ac.id/pphks/accurate/ makalah/KT8 .pdf.
Jensen, G., D .Solberg, and T. Zorn. 1992. “Simultaneous Determination of Insider Ownership, Debt, and Dividen Policies”. Journal of Financial and Quantitative Analysis.27, 247-263
Jensen,M,C,andMeckling.1976.“Theory of the Firm: Managerial Behavior, Agency Costs dan Ownership Structure”. Journal of Financial Economics. Vol 3,p. 305-360. Jogensen, Bjorn N. and Michael T. Kischen heiter. 2003. Discretionary Risk. Disclosure. The Acconting Review. Vol. 78, No.2,P.449-469.
Komar, 2004. “Akuntansi Pertanggungjawaban Sosial (Social Responsibility Acconting) dan Korelasinya dengan Islam”. Media Akutansi. Edisi 42/Tahun XI, hal.54-58.
Lehman, Glen. 1999. Dislosing New Worlds: A Role for Social and Environmentsl Acconting and Auditing. Acconting organizations and Society. Vol. 24, p.217-241
Lewis,Lindaand Jeffry Unirman. 1999. “Ethical Relatividm: A Reasonfor Differences in Corforate Social Reporting”. Critical Perspective Accounting. Vol.10,p.521-547.
Majidah, dkk. 2014. “Faktor - Fakror yang mempengaruhi pengungkapan tanggungawab social pada perusahaan” Universitas Telkom.
Mangos, Nicholas C. and Neil R. Lewis. 1995. “ASocio- Ecconomic paradigm for Analysing Managers, Acconting Choice Behavior”. Acconting, Auditing and Accountability Journal.Vol.8,No.1p.38-62.
Marwata. 2001. “Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publikdi Indonesia”. Simposium Nasional Akuntansi IV. Bandung. 30-31 Agustus.
Mathews, M,r. 1997. “Twenty- Five Years of Social and Enpironmental Acconting Research: Is the real Silver Jubilleto Celebrate?” Acconting, auditing and Accontability Journal.Vol.10,No.4,p.481-531.
Mentri BUMN.(2002). Penilaian Tingkat Kesehatan Badan Usaha Milik Negara. Salinan Keputusan Menteri BUMN Nomor: KEP-01/MBU/2011
Owen, David. 2005. “CSR After Enron: A role for the Academic Acconting Provision?”. Working Paper. Sosial Sciene Research Network.
Suharto, 2004. “Standar Akuntansi Lingkungan: Kebutuhan Mendesak” Media Akuntansi. Edisi 42/Tahun Xl, hal.4-5.
Yaparto, Marisa. Dkk. 2013. “Pengaeuh Corporate Social Responsibility terhadap kinerja keuangan pada sector manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010-2011” Journal Ilmiah Mahasiswa Universitas Surabaya Vol. 02 No. 01.
Zeghal, Daniel and Sandrudin A. Ahmed. 1990. “Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms”. Acconding, Auditing And accountability Journal. Vol. 3, No.1, p.38-53.
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2018-09-01
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