Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

Abstract

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

The Relationship Between Information Asymmetry, Media Exposure, Capital Structure, Firm Growth, CSR and Firm Value

“…This research results do not follow (Sarra & Alamsyah, 2021) research, which states that media exposure does not affect CSR. However, the findings of this research follow the research of (Permadiswara & Sujana, 2018), (Sarra & Alamsyah, 2021), and (Hasibuan et al, 2020), which states that media exposure has a positive influence on CSR.…”

Pengaruh Corporate Governance, Pertumbuhan Perusahaan, dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

“…Pertumbuhan perusahaan (Growth) melihat perubahan kinerja finansial perusahaan dari satu tahun ke tahun berikutnya. Investor mempertimbangkan perkembangan perusahaan saat membuat keputusan berinvestasi karena pertumbuhan memungkinkan perusahaan untuk fokus pada investasi yang dilakukan dan melakukan CSR (Hasibuan, Fitrisia, & Wulan, 2020). Berikut ini adalah rumus perhitungan pertumbuhan Perusahaan: Growth = 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑏𝑒𝑟𝑠𝑖ℎ𝑡 − 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑏𝑒𝑟𝑠𝑖ℎ𝑡 − 1 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑏𝑒𝑟𝑠𝑖ℎ𝑡 − 1 Keterangan: Penjualan bersih t = penjualan bersih periode tahun berjalan Perjualan bersij t-1 = penjualan bersih periode tahun sebelumnya Media exposure suatu perusahaan mengukur seberapa sering media meliputnya.…”

“…Berpengaruhnya pertumbuhan perusahaan dikarenakan rata-rata perusahaan memiliki nilai pertumbuhan perusahaan yang diatas rata-rata. Ini pun sebanding dengan penelitian oleh (Hasibuan et al, 2020) yang menemukan bahwa ada pengaruh dari pertumbuhan Perusahaan kepada pengungkapan CSR. e. Variabel media exposure memiliki nilai probabilitas 0,5915 > 0,05.…”

The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable

“…The theory of the legitimacy in the general concept provides a significant idea of the company's social activities. Hasibuan et al (2020) stated that the theory of legitimacy is a strategic aspect for the company in the improvement of the company in the long term, this issue can be a means to shape the company's strategy, especially trying to position itself in the middle of the environment. continues.…”