2021
DOI: 10.37859/jae.v11i1.2509
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Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Abstract: This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent v… Show more

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Cited by 4 publications
(6 citation statements)
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“…Political connections are also proven to influence CSR performance. Companies with political connections with politicians or the government are more likely to disclose CSR (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). This is because the company will try to improve and create value for all its stakeholders, which will impact business sustainability (Muliwati & Hariyati, 2021).…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation
“…Political connections are also proven to influence CSR performance. Companies with political connections with politicians or the government are more likely to disclose CSR (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). This is because the company will try to improve and create value for all its stakeholders, which will impact business sustainability (Muliwati & Hariyati, 2021).…”
Section: Introductionmentioning
confidence: 99%
“…Companies with political connections with politicians or the government are more likely to disclose CSR (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). This is because the company will try to improve and create value for all its stakeholders, which will impact business sustainability (Muliwati & Hariyati, 2021). The opposite result shows that companies with political connections will reduce CSR disclosure (Hung et al, 2018;Muttakin & Khan, 2014;Saraswati et al, 2020).…”
Section: Introductionmentioning
confidence: 99%
“…Hubungan politik bisnis juga perlu mendapat perhatian dalam setiap upaya regulasi yang diarahkan pada pengembangan akuntabilitas perusahaan yang berkaitan dengan tanggung jawab sosial perusahaan (Muttakin, Mihret, and Khan 2018), sehingga perusahaan dengan ikatan politik lebih mungkin untuk mengungkapkan kegiatan tanggung jawab sosial mereka dengan cara yang berkualitas tinggi daripada perusahaan tanpa hubungan tersebut (Muliawati and Hariyati 2021). Perusahaan dengan koneksi politik lebih mungkin untuk mencapai efektivitas yang lebih tinggi dari keterlibatan tanggung jawab sosial mereka karena perusahaan akan berada dalam posisi yang lebih baik untuk mengidentifikasi masalah sosial yang menonjol dan untuk memahami harapan politik, yang keduanya membantu meningkatkan legitimasi sosial politik, daripada perusahaan yang tidak memiliki koneksi tersebut (Du, Bai, and Chen 2019).…”
Section: Pendahuluanunclassified
“…Koneksi politik juga dibuktikan memiliki pengaruh terhadap peningkatan pengungkapan CSR. Perusahaan yang memiliki koneksi politik dengan politisi atau pemerintah diyakini akan mengungkapkan CSR lebih luas (Muliwati & Hariyati, 2021;Rahman & Ismail, 2016;Sulistyowati & Prabowo, 2020). Hal ini disebabkan perusahaan akan berusaha meningkatkan dan menciptakan value-nya kepada seluruh stakeholder yang dimiliki yang akan berdampak pada keberlanjutan bisnis (Muliwati & Hariyati, 2021).…”
Section: Pendahuluanunclassified