Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

Authors

  • Muhammad Firza Alpi Univerrsitas Muhammadiyah Sumatera Utara, Indonesia
  • Dini Aprilia Universitaas MuhammadiyahSumatera Utara, Indonesia

Keywords:

Company Size, Board of Commissioners Size, Profitability, and Corporate Social Responsibility Disclosure

Abstract

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).

References

Alpi, M. F. (2018). Pengaruh Current Ratio Dan Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Plastik Dan Kemasan. Jurnal Riset Akuntansi Aksioma, 17(2), 1–36.

Astuti,D..(2019).Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaanterhadap Luas Pengungkapantanggung Jawab Sosial. Jurnal Akuntansi Dewantara, 3(2), 179–191.

D. Thoi’in, Muhammad; Muliasari, “ANALYSIS OF WORK SATISFACTION, ORGANIZATIONAL COMMITMENTS, AND WORK ENGAGEMENT EFFFECT TOWARD EMPLOYEE PERFORMANCE IN SHARIA BANKS,†vol. 2020, no. 2, pp. 161–170, 2020.

Chen, M. (2019). Pengaruh Ukuran Dewan Komisaris Dan Kepemilikan Asing Terhadap Luas Pengungkapan Csr. EL Muhasaba Jurnal Akuntansi, 10, No.2, 141–158.

T. F. Efendi, “ANALYSIS OF THE IMPLEMENTATION OF THE SIMPLE SALARY,†vol. 2020, no. 4, pp. 1363–1372, 2020.

Fahmi, M. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa efek Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 19(1), 26–39.

Hani, S. (2012). Pengaruh Karakteristik Perusahaan Dan Corporate

Governance Terhadap Pemilihan Akuntansi Konservatif. Jurnal Riset Akuntansi Dan Bisnis, 12(1), 1–16.

T. F. Efendi and M. Sidiq, “Analysis of Sales System Implementation in Primary Koperasi Tribuana II,†vol. 01, no. 03, pp. 3–6, 2020.

Hanum, Z. (2015). Pengaruh Profitabilitas terhadap Modal Kerja pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis, 1(2), 126–135.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–306.

Kuncoro Mudrajad. (2011). Metode Kuantitatif. In 1.

Putri, E. I., & Gunawan, B. (2018). Analisis Pengaruh Karakteristik Perusahaan, Ukuran Dewan Komisaris, Dan Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Di Perusahaan Property Dan Real Estate. Seminar Nasional Dan The 6th Call for Syariah Paper, 388–406.

T. F. E. Nendy Akbar Rozaq Rais, “PERANCANGAN SISTEM INFORMASI BATIK DI TOKO ANDINI PLUPUH,†Pros. Semin. Nas. Call Pap. STIE AAS, vol. 2, no. November 2020, pp. 1–6, 2020.

Putri, K. R. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Dan Basis Kepemilikan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode Tahun 2012-2014. JOM Fekon, 4(1), 558–571.

Santioso, L., & Chandra, E. (2012). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Umur Perusahaan, dan Dewan Komisaris Independen dalam Pengungkapan Corporate Social Responsibility. Jurnal Bisnis Dan Akuntansi,14,No.1(April),17–30.

D. Muliasari, “THE EFFECT OF PRODUCT PRICE AND PRODUCT QUALITY ON PURCHASING DECISIONS FOR SAMSUNG BRAND HANDPHONES AMONG STIE AAS SURAKARTA STUDENTS,†vol. 2019, no. 4, pp. 501–506, 2019.

sugiyono. (2016). Metodelogi Penelitian Bisnis. In 1 (18th ed.). Alfabeta.

Susilowati, F., Wafirotin, K. Z., & Hartono, A. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Perio. ISOQUANT : Jurnal Ekonomi, Manajemen Dan Akuntansi.

Yuliana, R., Purnomosidhi, B., & Sukoharsono, E. G. (2008). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dan Dampaknya Terhadap Reaksi Investor. Jurnal Akuntansi Dan Keuangan Indonesia.

Downloads

Published

2021-01-22

How to Cite

Alpi, M. F., & Aprilia, D. (2021). Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Dan Pajak, 21(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1581

Issue

Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.