Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan di Bursa Efek Indonesia

Abstract

The purpose of this study is to examine the effect of profitability and company size on disclosure of corporate social responsibility (CSR) in mining companies listed on the Indonesia Stock Exchange (BEI) for the period [2016][2017][2018]. The population in this study were mining companies listed on the IDX for the 2016-2018 period which consisted of 47 companies, of which 15 companies were taken as many as 15 companies that met the criteria to be used as research samples with 3 periods of research years (15x3) resulting in 45 research data. . The data analysis technique used is descriptive statistical analysis, multiple regression analysis by first doing the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed that partially profitability did not have a significant effect on CSR disclosure. Company size partially does not have a significant effect on CSR disclosure. Profitability and company size simultaneously do not have a significant effect on CSR disclosure.

Board Diversity and Corporate Social Responsibility Disclosures

“…Saragih & Sembiring (2019) explain that the larger of company size as well as the stakeholders will pay attention to the company. The larger of company as well as more operational activities will be carried out and have an impact on the community and the risk of environmental damage will be high (Rukmana et al, 2020). Therefore, large companies have more responsibility to report their social responsibility to the public and shareholders.…”

Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Corporate Social Responsibility

“…(Yanti & Budiasih, 2016). Hasil penelitian ini menunnjukan bahwa profitabilitas tidak berpengaruh terhadap CSR (Maharani & Pertiwi, 2022;Novrizal & Fitri, 2016;Rukmana et al, 2020)…”

“…Dengan demikian perusahaan pertambangan perlu memperhatikan CSR. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap corporate social responisibility (Dewi & Sedana, 2019;Novrizal & Fitri, 2016;Rukmana et al, 2020)…”

“…Dengan demikian hubungan yang terjadi antara profitabilitas dengan CSR memiliki hubungan yang positif. Artinya, semakin tinggi tingkat profitabilitas maka akan semakin luas pengungkapan CSR perusahaan (Rukmana et al, 2020;Siregar & Tampubolon, 2019). Perusahaan yang mampu mengelola dana investornya dengan baik akan berdampak pada meningkatnya perolehan laba.…”

Pengaruh Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak, Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility

“…hasil riset ini mengatakan profitabilitas tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility. Menunjukkan perusahaan tetap mengungkapkan tanggungjawab sosialnya tanpa memperdulikan besar kecilnya laba yang didapat oleh perusahaan, Hasil riset ini sesuai denganRukmana, et. al (2020), Rosyada dan Astrina (2018), Mujiyati dan Danang (2019) variabel profitabilitas tidak berpengaruh terhadap variabel Corporate Social Responsibility.…”