The Effect of Profitability, Liquidity, Firm Size and Media Exposure on Corporate Social Responsibility Disclosure in Indonesian Non-Banking State-Owned Enterprises

Revaldo, A.A.; Rusmanto, Toto

doi:10.18551/rjoas.2020-07.17

Cited by 6 publications

(8 citation statements)

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“…What seems to be the concern in this study relates to the factors affecting CSR disclosure. Several previous studies stated that CSR disclosure is influenced by several variables, including company size (Anasta & Muslim, 2019;Andarsari, 2019;Dias et al, 2019;Dyduch & Krasodomska, 2017;Herleni et al, 2021;Khafid et al, 2018;Mujiyati & Afianto, 2017;Revaldo & Rusmanto, 2020;Salehi et al, 2019;Syed & Butt, 2017;Wardhani et al, 2019), liquidity (Herleni et al, 2021;Lolo & Yuliandhari, 2020;Revaldo & Rusmanto, 2020), leverage (Anasta & Muslim, 2019;Salehi et al, 2019), and profitability (Alabdullah et al, 2019;Lolo & Yuliandhari, 2020;Mudjiyanti & Maulani, 2017;Revaldo & Rusmanto, 2020;Salehi et al, 2019). Due to different results of the previous studies, the researchers intend to investigate the effect of firm size, liquidity, and leverage on CSR disclosure policies.…”

Section: Introductionmentioning

confidence: 92%

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: Introductionmentioning

confidence: 92%

Determinants of corporate social responsibility disclosure

Darwanis

2022

IJRBS

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“…This research is supported by research by Reverte (2009), Septianingsih & Muslih (2019), Mashuri & Ermaya (2020), Alfariz & Widiastuti (2021), Lubis & Dewi (2020) which show that media exposure has a positive effect on CSR disclosure. However, other studies confirm that media exposure does not affect CSR disclosure such as research by Arnes & Toto (2020), Widiastuti et al (2018), Solikhah & Winarsih (2016).…”

Section: Introductionmentioning

confidence: 93%

The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

Rahayu

Irianto²,

Prastiwi³

2021

IJRBS

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This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

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“…Penelitian lain dari Lolo & Yuliandhari (2020) dengan populasi perusahaan yang terdaftar di SRI-KEHATI Index menemukan profitabilitas dan likuiditas secara simultan berpengaruh terhadap pengungkapan tanggungjawab sosial. Revaldo & Rusmanto (2020) meneliti dengan populasi perusahaan non banking yang terdaftar di BEI menemukan bahwa profitabilitas, likuiditas, dan ukuran perusahaan tidak mempunyai pengaruh signifikan terhadap pengungkapan informasi sosial perusahaan. Penelitian yang dilakukan Haris & Negoro (2021) dengan populasi perusahaan yang bergerak di bidang pertambangan juga menemukan bahwa likuiditas, Leverage dan aktivitas tidak mempunyai pengaruh terhadap laporan berkelanjutan, namun untuk ukuran perusahaan variabel tersebut berpengaruh terhadap laporan berkelanjutan perusahaan.…”

Section: Pendahuluanunclassified

“…Hasil dari koefisien regresi yang positif ini menunjukkan jika profitabilitas perusahaan semakin tinggi maka perusahaan cenderung melakukan pengungkapan sustainability report. Hasil penelitian ini mendukung penelitian sebelumnya yang telah dilakukan oleh Lolo & Yuliandhari (2020), Utami (2015) dan Lucia & Panggabean (2018), tapi tidak mendukung penelitian yang dilakukan oleh Sari & Marsono (2013), Revaldo & Rusmanto (2020), dan Sahida et al (2021).…”

Section: Tabel 2 Hasil Analisis Regresi Bergandaunclassified

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Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia

Aji¹

2022

E-Jurnal Akuntansi

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The study examines the factors that influence the disclosure of the implementation of Corporate Social Responsibility (CSR). The purpose of this study is to explain the effect of profitability, liquidity, leverage, activity, company and company size on the disclosure of the implementation of social responsibility. The research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2019, which are 68 companies using purposive sampling technique. Data analysis was performed by statistical regression. The results of the study that the variables of profitability, liquidity, activity of the company and company size have a positive influence on the disclosure of the implementation of social responsibility, while leverage has a negative effect on the disclosure of the implementation of social responsibility. Keywords: Profitability; Likuidity; Leverage; Activity; Size; Sustainability Report.

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The Effect of Profitability, Liquidity, Firm Size and Media Exposure on Corporate Social Responsibility Disclosure in Indonesian Non-Banking State-Owned Enterprises

Cited by 6 publications

References 0 publications

Determinants of corporate social responsibility disclosure

Determinants of corporate social responsibility disclosure

The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia

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