Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI

Sparta Sparta, Desak Kadek Rheadanti

Sari


Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.


Kata Kunci


Corporate Social Responsibility Disclosure;Media Exposure; Firm Size; Profitabilitiy; Leverage

Teks Lengkap:

PDF

Referensi


Abriyani, Wiryono dan Sumirat. 2012. “The Effect Of Good CorporatGovernance And Financial Performance On The Corporate Social Responsibility Disclosure Of Telecommunication Company in Indonesia”. The Indonesian Journal Of Business Administration, Vol 1.

Belkaoui, A. and Karpik, P.G. 1989. “Determinants Of The Corporate Decision To Disclose Social Information”, Accounting, Auditing & Accountability Journal, Vol. 2 No. 1, pp. 36-51.

Deegan. C, Rankin. M, Tobin. J. 2002. “An Examination of the Corporate Social and Environmental Disclosure BHP from 1983-1997 a Test of Legitimacy Theory”.Accounting, Auditing and Accountability. Vol. 15, No 3, pp 312343

Hackston, D., and M.J. Milne. 1996. “Some determinants of social and environmental disclosures in New Zealand companies”. Accounting, Auditing and Accountability Journal, Vol. 9, No.1, p. 77-108.

Haniffa, R.M. dan T.E. Cooke. 2005. “The Impact of Culture and Governance on Corporate Social Reporting”. Journal of Accounting and Public Policy 24,pp. 391-430. Asia Pasific Journal of Accounting and Finance, Vol 3(1).

Hermawan, Marko dan Mulyawan, Stephanie. 2014. “:Profitability And Corporate Social Responsibility : An Analysis Of Indonesia’s List Company.”

Hermawan, Sigit dan Mafulah, Afiyah. 2014. “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi”. Jurnal Dinamika Akuntansi, Vol 6.

Istianingsih. 2015. “Impact Of Firm Characteristic on CSR Disclosure: Evidence from Indonesia Stock Exchange.” Ijaber, vol 13.

Jensen, M. C. dan Meckling. 1976. “Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics, Vol 3. p. 305-360

Kamil, Ahmad dan Herusetya, Antonius. 2012. “Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsbility”. Media Riset Akuntansi, Vol 2.

Kast FE, Rosenzweig JF, 2003. “Orgaisasi dan Manajemen”, Edisi keempat, Alih Bahasa A.Hasymi Ali. Jakarta : Bumi Aksara.

Marzully, Nur dan Priantinah, Denies. 2012. “Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibilty di Indonesia (Studi Empiris Pada Perusahaan Berkategori High Profile yang Listing di Bursa Efek Indonesia)”. Jurnal Nominal, Vol 1.

O’ Donavon, G. 2002. “Environmental Disclosure in the Annual Report:

Extending the Aplicability and Predictive Power of Legitimacy Theory”. Accounting, Auditing& Accountability Journal. Vol. 15.No. 3. pp. 344-371

Plorensia, Winda dan Hardiningsih, Pancawati. 2015. “Pengaruh Agresivitas Pajak dan Media Eksplosur terhadap Corporate Social Responsibility”. Dinamika Akuntansi, Vol 4.

Prihaningtias, Yeney dan Dayanti, Nadia. 2014. “Corporate Social Responsibility Disclosure And Firm Financial Performance in Minning and Natural Resources Industry”. Centre for Indonesian Accounting and Management Research, Vol.22.

Rokhlinasari, Sri. 2012. “Teori-teori dalam Pengungkapan Informasi Corporate Social Responsibility Perbankan.”

Rustiarini, Wayan. 2013. “Pengaruh Struktur Kepemilikan Saham pada Pengungkapan Corporate Social Responsibility”. Jurnal jurusan Ekonomi Universitas Mahasaraswati Denpasar.

Suaryana, Agung dan Febriana. 2010. “Faktor-faktor yang Mempengaruhi Kebijakan Pengungkapan Tanggung Jawab Sosial dan Lingkungan pada Perusahaan Manufaktur di Bursa Efek Indonesia”. Jurnal Akuntansi Fakultas Ekonomi : Universitas Udayana.

Sukmawati, S. D dan Priyadi. 2013. “Pengaruh Karakteristik Perusahaan terhadap Corporate Social Responsibility Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI”. Jurnal Ilmu dan Riset Akuntansi.

Undang-undang Republik Indonesia No. 25 Tahun 2007 tentang Penanaman Modal, melalui: http://www.bi.go.id/id/tentang-bi/uu bi/Documents/UU25Tahun2007PenanamanModal.pdf

Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, melalui :http://prokum.esdm.go.id/uu/2007/uu-40-2007.pdf

Undang-Undang Republik Indonesia No.20 tahun 2008 Usaha Mikro, Kecil, dan Menengah, melalui : http://www.bi.go.id/id/tentang-bi/uu-bi/Documents/UU20Tahun2008UMKM.pdf

Van Horne, James C. Dan M.Jhon Wachowicz, 2005. “Prinsip-prinsip Manajemen Keuangan”, Diterjemahkan oleh Aria Farahmita Amanugrani, dan Taufik Hendirawan, edisi kedua belas, PT.Salemba Empat, Buku Satu, Jakarta.

Wijaya, M. 2012. “Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia”.Jurnal Ilmiah Mahasiswa Akuntansi




DOI: http://dx.doi.org/10.34209/equ.v22i1.903

Article Metrics

Sari view : 161 times
PDF - 91 times

Refbacks

  • Saat ini tidak ada refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

 

ISSN (Cetak): 0216-8545

ISSN (Online): 2684-9739

JURUSAN AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

 

 Creative Commons License

 This work is licensed under a Creative Commons Attribution 4.0 International License