Determination Disclosure of Corporate Social Responsibility

Winarto, Kezia; Rachmawati, Dyna

doi:10.33096/atestasi.v3i1.387

Cited by 4 publications

(6 citation statements)

References 7 publications

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“…Based on these signals, it can be concluded that the level of CSR disclosure policy will be carried out by the company. In their study, Winarto & Rachmawati (2020) stated that profitability does not affect CSR disclosure. It shows that although the company has a high profit-in other words, it has a lot of money to do CSR activities-the company does not use these funds to make payments to suppliers and employees, interest payments, cash payments, and income tax.…”

Section: Profitability and Social Responsibility Disclosurementioning

confidence: 97%

“…The measurement of leverage in this study uses the Debt to Equity Ratio (DER), a measurement instrument from previous research conducted by Winarto & Rachmawati (2020). The systematic formula is provided below.…”

Section: Leveragementioning

confidence: 99%

“…With the publication of this CSR report, the community and other stakeholders can monitor the activities related to the company's responsibilities due to the damage (Winarto & Rachmawati, 2020). CSR implementation has become a company investment; it is no longer a burden on the company.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of corporate social responsibility disclosure

Darwanis

2022

IJRBS

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Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure.

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Section: Profitability and Social Responsibility Disclosurementioning

confidence: 97%

Section: Leveragementioning

confidence: 99%

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Determinants of corporate social responsibility disclosure

Darwanis

2022

IJRBS

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“…Environmental cost accounting needs to be reported separately based on the cost classification. This is done so that environmental cost reports can be used as information to evaluate the company's operational performance, especially those that have an impact on the environment (Winarto & Rachmawati, 2020). The allocation of waste costs to products or production processes can provide benefits for the motivation of managers or their subordinates to reduce pollution as a result of the production process.…”

Section: Environmental Cost Accounting Based On a Amanah Metaphor To ...mentioning

confidence: 99%

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

Abdullah

2021

ATESTASI

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This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management

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“…social responsibility is defined as corporate social action that is required by law (McWilliams & Siegel, 2001). The field of corporate social responsibility is currently experiencing rapid growth and is an amalgamation of many theories, approaches, and strategy terminology (Carroll, 1994;Garriga & Mele, 2004;Lepoutre & Heene, 2006;Murdifin et al, 2019;Pramukti et al, 2019;Winarto & Rachmawati, 2020). Shafer (2015) explains that companies must prioritize ethics and responsibility; Even more specifically, Elkington (1997) explains that building a paradigm of corporate governance that emphasizes an inevitability requires a balance between profit, people, and the planet, or better known as the "3P concept".…”

Section: Introduction 12mentioning

confidence: 99%

Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR

Said

Junaid

2020

ATESTASI

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This research focuses on exploring the values in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values , which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.

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Determination Disclosure of Corporate Social Responsibility

Cited by 4 publications

References 7 publications

Determinants of corporate social responsibility disclosure

Determinants of corporate social responsibility disclosure

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR

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