Pengungkapan Corporate Social Responsibility

Anam, Hairul

doi:10.36277/geoekonomi.v12i1.141

Cited by 5 publications

(10 citation statements)

References 5 publications

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“…Green accounting is a form of accounting that involves identifying, measuring, appraising, and disclosing costs associated with company activities that have an impact on the environment (Anam, 2021). Many industrial and service companies in the world have adopted environmental accounting practices.…”

Section: Green Accounting Mediates the Positive Relationship Between ...mentioning

confidence: 99%

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure

Darti,

Aziza

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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The purpose of this study is to analyze Green Accounting as a mediation variable, and Media Exposure as a moderation variable in the relationship between profitability and CSR Disclosure in LQ45 companies in 2018-2022. This study used the population of LQ 45 companies listed on the Indonesia Stock Exchange during the period 2018-2022. The data used is secondary data in the form of annual financial statements and sustainability reports. The sample consisted of 20 companies that met the criteria during 2018-2022 as many as 100 samples. The data analysis used is a statistical analysis method with a path analysis model (Path Analysis). The results of the analysis show that there is no effect of profitability on CSR disclosure. There is no effect of profitability on green accounting. Profitability through green accounting has a significant effect on CSR disclosure. Green accounting mediated by media exposure has a significant effect on CSR disclosure.

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Section: Green Accounting Mediates the Positive Relationship Between ...mentioning

confidence: 99%

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure

Darti,

Aziza

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…When employees feel that their company is committed to CSR, they tend to have higher levels of job satisfaction, engagement, and productivity (Morais- Da-silva et al, 2022). This can result in lower turnover rates and higher employee retention, ultimately leading to cost savings and improved organizational performance (Anam, 2021). Furthermore, positive stakeholder relationships can provide companies with valuable insights and feedback.…”

Section: Introductionmentioning

confidence: 99%

Integrating Corporate Social Responsibility into Business Strategy: Creating Sustainable Value

Muhammad Ardiansyah,

Alhamzah Alnoor

2024

IIJB

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This research aims to explore the integration of Corporate Social Responsibility (CSR) into business strategy and its impact on creating sustainable value. The identified steps in the integration of CSR include defining purpose and values, identifying material issues, setting goals and targets, embedding CSR throughout the organization, engaging stakeholders, integrating CSR into decision-making, measuring and reporting progress, and fostering a culture of continuous improvement. The research highlights significant findings related to the integration of CSR into business strategy. Some key findings include a positive correlation between CSR practices and financial performance, including increased profitability and improved brand reputation. Additionally, integrating CSR can provide advantages in terms of competitive advantage, higher employee engagement, risk mitigation, stakeholder trust, and innovation in product or service development. The challenges that arise in the integration of CSR, such as resource constraints, resistance to change, and the need for effective implementation strategies. In conclusion, this research emphasizes the importance of integrating CSR into business strategy to create sustainable value. By aligning business objectives with social and environmental goals, engaging stakeholders, and continuously improving CSR practices, organizations can contribute to a more sustainable and inclusive future. Moreover, integrating CSR into business strategy can lead to benefits such as improved financial performance, better relationships with stakeholders, and new opportunities for innovation.

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“…Green accounting menjadi faktor yang mempengaruhi pengungkapan Corporate Social Responsibility (CSR). Karena melalui penerapan green accounting, perusahaan akan secara sukarela mematuhi pedoman pemerintah perusahaan tentang cara berbisnis (Anam, 2021). Green accounting adalah biaya yang dimasukkan sebagai penerapan dalam akuntansi untuk membantu melindungi lingkungan.…”

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“…Sebagaimana yang dilakukan penelitian Mustofa et al (2020) dan Edy (2020) yang menyatakan bahwa Green Accounting berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility. Namun berbanding terbalik dengan penelitian yang dilakukan oleh Syekha (2021) dan Anam (2021), yang menyatakan bahwa Green Accounting tidak berpengaruh terhadap Pengungkapan Corporate Social Responsibility. Selain green accounting, faktor internal lain yang mempengaruhi pengungkapan corporate social responsibility yaitu kepemilikan saham publik.…”

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Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi

Safitri,

Rahman

2022

JAE

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Abstract This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests. Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance

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Pengungkapan Corporate Social Responsibility

Cited by 5 publications

References 5 publications

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure

Integrating Corporate Social Responsibility into Business Strategy: Creating Sustainable Value

Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi

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