Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia

Hasanah, Haryanti; Rudyanto, Astrid

doi:10.34209/equ.v22i2.932

Cited by 7 publications

(11 citation statements)

References 20 publications

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“…Penelitian tentang CSR disclosure pernah dilakukan Sumilat & Destriana (2017), yang menunjukkan bahwa leverage, profitabilitas, dan likuiditas tidak berpengaruh terhadap CSR disclosure. Hasanah & Rudyanto (2019), menyatakan bahwa leverage berpengaruh terhadap CSR disclosure, sedangkan profitabilitas dan likuiditas tidak berpengaruh terhadap CSR. Arita & Mukhtar (2019), menyatakan bahwa profitabilitas berpengaruh terhadap CSR, sedangkan likuiditas dan leverage tidak berpengaruh terhadap CSR.…”

Section: Pendahuluanunclassified

“…Profitabilitas merupakan kemampuan perusahaan memperoleh laba pada periode tertentu. Jika profitabilitas perusahaan tinggi, maka perusahaan tersebut cenderung mengungkapkan CSR lebih tinggi pula (Hasanah & Rudyanto, 2019). Profitabilitas menciptakan sumber keuangan untuk kegiatan CSR.…”

Section: Pengembangan Hipotesis Pengaruh Profitabilitas Terhadap Csr ...unclassified

“…Hal ini disebabkan perusahaan dengan profitabilitas tinggi tidak menjadi penetu bahwa aktivitas sosial perusahaan lebih banyak, karena perusahaan akan lebih berfokus untuk mecapai laba (Rindiyawati & Arifin, 2019). Hasil penelitian ini mendukung penelitian yang dilakukan oleh Sumilat & Destriana (2017), Hasanah & Rudyanto (2019), dan Markhamah & Wahyuningrum (2020), namun tidak mendukung penelitian yang dilakukan oleh Arita & Mukhtar (2019) dan Purba & Candradewi (2019). Hasil uji, leverage tidak berpengaruh terhadap CSR disclosure.…”

Section: One-sample K-s Testunclassified

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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap CSR Disclosure

Dipasti

Sulistyowati²

2022

Ekonomis

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Corporate Social Responsibility (CSR) is a corporate social responsibility program for the impact of the company's operations which are the company's ethical actions. CSR programs are mandatory, but cases of low CSR disclosure are still common. The purpose of this study was to examine and measure the effect of profitability, leverage, and liquidity on CSR disclosure. This type of research is quantitative research with associative method. The population of this study is the Consumer Non-Cyclicals Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Determination of the sample using purposive sampling method. The number of samples is 21 companies. The amount of data studied is 105 data in the form of annual reports of sample companies. Multiple linear regression analysis technique with SPSS version 25 was used in this study. The results of this study indicate that liquidity has an effect on CSR disclosure, while profitability and leverage have no effect on CSR disclosure.

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Section: Pendahuluanunclassified

Section: Pengembangan Hipotesis Pengaruh Profitabilitas Terhadap Csr ...unclassified

Section: One-sample K-s Testunclassified

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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap CSR Disclosure

Dipasti

Sulistyowati²

2022

Ekonomis

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“…Independensi dan keberagaman gender dewan memfasilitasi pengarahan eknik i dari sumber daya perusahaan yang langka eknik proyek sosial yang memaksimalkan nilai dan pelaporan selanjutnya tentang hal ini (Jizi, 2017). CSR tidak terdampak oleh komposisi eknik dalam dewan direksi (Hasanah & Rudyanto, 2020) dan Perbedaan gender dan pengungkapan laporan keberlanjutan secara langsung berpengaruh terhadap nilai perusahaan (Novita & Saputra, 2020).…”

Section: Pendahuluanunclassified

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Wisman

Triwacananingrum

2021

E-Jurnal Akuntansi

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The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of samples is 132 data from industrial sector companies and mineral resources in the 2018 - 2020 SGX. The data analysis technique in this study uses multiple linear regression. Investor reactions are measured based on cumulative abnormal returns with an event span of seven days. Sustainability reports are measured by reference to the standard GRI index. The results show that the quality of sustainability reports has no significant effect on investor reactions, the gender diversity of directors is not significant in strengthening the relationship between sustainability reports and investor reactions, and the independence of directors plays a significant role in strengthening the relationship between the quality of sustainability reports and investor reactions. Keywords : Investors’ Reaction; Sutainability Report; Board Gender Diversity; Board Independence.

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“…Selanjutnya untuk variabel return on equity, secara parsial berpengaruh positif tidak signifikan terhadap pengungkapan CSR. Hasil ini sama dengan yang peneliti lakukan, dimana mendapatkan kemiripan hasil dengan Hasanah & Rudyanto (2020). Besar kecil return on equity tidak mempengaruhi pengungkapan CSR perusahaan karena pengungkapan CSR perusahaan dapat memantapkan brand positioning perusahaan di masyarakat yang akan menjadikan keuntungan tersendiri bagi perusahaan sehingga perusahaan tersebut akan berlomba-lomba untuk melakukan pengungkapan CSR.…”

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Pengaruh mekanisme Corporate Governance, Profitability, dan Firm Size terhadap pengungkapan Corporate Social Responsibility

Edinov

Rahim

Hamidi

2022

Owner

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In this study was conducted to determine the effect of corporate governance mechanisms, profitability and firm size on the disclosure of corporate social responsibility (CSR) of Indonesian Stock Exchange companies for the 2018-2020 period. The independent variables in this study include the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size as well as growth control variables, debt equity ratio and current assets. Meanwhile, the disclosure of CSR is used as the dependent variable. The sampling technique was carried out by purposive sampling so that 36 companies were used as research samples. The data analysis technique used in this study is panel data regression analysis, where the results obtained by each variable on CSR disclosure are as follows; the audit committee has a positive and insignificant effect, the independent board of commissioners has a positive and insignificant effect, foreign ownership has a negative and insignificant effect, public ownership has a positive and insignificant effect, ROA has a negative and insignificant effect, ROE has a positive and insignificant effect, and firm size positive and significant effect. The results of the simultaneous test conducted show that the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size have no effect on CSR disclosure.CSR disclosure

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Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia

Cited by 7 publications

References 20 publications

Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap CSR Disclosure

Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap CSR Disclosure

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

Pengaruh mekanisme Corporate Governance, Profitability, dan Firm Size terhadap pengungkapan Corporate Social Responsibility

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