Abstract
This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.
Highlights
This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility
The results of this study indicate that media disclosure and environmental performance have no effect on Corporate Social Responsibility Disclosure, and public ownership has an effect on Corporate Social Responsibility Disclosure
Analisis Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014)
Summary
Perkembangan dunia usaha dalam kurun waktu belakangan ini dipengaruhi oleh perubahan lingkungan ekonomi. Pada awalnya banyak perusahaan yang dalam menjalankan kegiatannya tidak memedulikan lingkungan serta masyarakat di sekitarnya dan hanya memaksimalkan laba tetapi seiring berjalannya waktu perusahaan dituntut untuk harus menunjukkan tanggung jawabnya terhadap lingkungan dan masyarakat karena banyak perusahaan yang tidak mematuhi aturan mengenai tanggung jawab sosial perusahaan. Responsibility merupakan sebuah konsep pertanggungjawaban kepada pemangku kepentingan karena kerusakan yang diakibatkan oleh kegiatan operasional perusahaan serta adanya tuntutan dan harapan dari masyarakat agar perusahaan bersedia menyampaikan laporan yang dapat menunjukkan perannya terhadap permasalahan yang muncul di sekitar perusahaan. Tujuan dilakukannya penelitian ini yaitu untuk menguji dan menganalisis pengaruh pengungkapan media, kinerja lingkungan dan kepemilikan saham publik terhadap Corporate Social Responsibility disclosure agar perusahaan lebih memperhatikan lingkungan sosial dan dapat memberikan representasi pada investor tentang pengungkapan tanggung jawab sosial perusahaan melalui laporan keuangan
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