Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

Muhammad Firza Alpi,Dini Aprilia

doi:10.29040/jap.v21i02.1581

Abstract

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).

Highlights

Pengungkapan Corporate Social Responsibility telah dituangkan di dalam Undang-Undang No.40 tahun 2007 pasal 74 bahwa Corporate Sosial Responsibility (CSR) merupakan suatu perwujudan pertanggung jawaban perusahaan yang dituangkan dalam laporan tahunan perusahaan
This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period
The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018)

Summary

Corporate Social

Tidak hanya ukuran dewan komisaris, dalam pengambilan keputusan investasi.Investor seringkali melihat besar kecilnya perusahaann dan melakukan penilaian terhadap kinerja keuangan perusahaan tersebut, ukuran perusahaan merupakan variabel penduga yang banyak digunakan untuk menjelaskan variansi pengungkapan dalam laporan tahunan perusahaan. Menurut (Susilowati et al, 2018) Pertanggung jawaban sosial perusahaan atau Corporate Sosial Responsibility (CSR) adalah mekanisme bagi suatu organisasi untuk secara sukarela mengintegrasikan perhatian terhadap lingkungan dan sosial kedalam operasinya dan interaksinya dengan stakeholders, yang melebihi tanggung jawab organisasi dibidang hukum. Ukuran perusahaan menurut (Yuliana et al, 2008) merupakan emiten perusahaan besar yang banyak disoroti, pengungkapan yang lebih besar merupakan pengurangan biaya politis sebagai wujud tanggung jawab sosial perusahaan. Menurut (Chen, 2019) Ukuran Dewan Komisaris adalah suatu mekanisme pengendalian internal dalam perusahaan yang mempunyai tugas sebagai pengawas dan pemberi nasihat kepada direksi serta memonitori tindakan manajemen.

Tolerance VIF

Coeffici ents