Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur yang Terdaftar Di BEI

AbstractThis study aims to examine and analyze the effect of company size, audit committee, and institutional ownership on the level of Corporate Social Responsibility disclosure. The objects of this research are the manufacturing companies listed on the Indonesia Stock Exchange years 2015- 2017. The study employes multiple regression analysis to examine the effect of the independent variables on the dependent variable. The samples comprise a total of 93 companies that have met the predetermined criteria. The hypotheses were tested using multiple linear regression analysis. The results of the study show that only company size has a positive and significant effect on the level of CSR disclosure. Meanwhile, audit committees and institutional ownership do not have significant effect on the level of CSR disclosure.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komite audit dan kepemilikan institusional terhadap derajat pengungkapan tangung jawab social perusahaan (Corporate Social Responsibility = CSR). Objek penelitian ini adalah perusahaan manufatur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini menggunakan analisis regresi berganda untuk menguji pengaruh variabel-variabel bebas terhadap variabel terikat. Sampel penelitian berjumlah 93 perusahaan yang memenuhi ketentuan kriteria. Metode analisis yang digunakan adalah analisis regresi linier beganda. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR. Sedangkan, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan CSR.Kata Kunci: kepemilikan institusional; komite audit; pengungkapan csr; ukuran perusahaan

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31227/osf.io/e6pmx ◽

2019 ◽

Author(s):

Vivi Andayani ◽

Irdha Yusra

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Corporate Social

This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprises in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of > 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility

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Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽

10.15408/etk.v16i2.5236 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161-172

Author(s):

Uun Sunarsih ◽

N. Nurhikmah

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Multiple Regression Analysis ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

National Conference of Creative Industry ◽

10.30813/ncci.v0i0.1313 ◽

2018 ◽

Author(s):

Wendy Salim Saputra

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Firm Value ◽

Audit Committee ◽

Value Added ◽

Audit Committees ◽

Manufacturing Companies ◽

Corporate Social

Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's QThe results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital

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

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i7.1471 ◽

2021 ◽

Vol 10 (7) ◽

pp. 220-229

Author(s):

Ruri Rahayu ◽

Gugus Irianto ◽

Arum Prastiwi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Media Exposure ◽

Audit Committees ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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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Determination Disclosure of Corporate Social Responsibility

ATESTASI : Jurnal Ilmiah Akuntansi ◽

10.33096/atestasi.v3i1.387 ◽

2020 ◽

Vol 3 (1) ◽

pp. 14-27

Author(s):

Kezia Winarto ◽

Dyna Rachmawati

Keyword(s):

Corporate Social Responsibility ◽

Data Analysis ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Manufacturing Companies ◽

Corporate Social

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v6i1.2922 ◽

2020 ◽

Vol 6 (1) ◽

pp. 59-65

Author(s):

Noriko Thasya ◽

Lisah Lisah ◽

Angeline Angeline ◽

Natasyah Gozal ◽

Veronica Veronica

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Institutional Ownership ◽

Annual Reports ◽

Good Corporate Governance ◽

Corporate Social

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

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Corporate Social Responsbility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p05 ◽

2019 ◽

pp. 119

Author(s):

Made Kusuma Rahardi Putra ◽

I Ketut Alit Suardana

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Institutional Ownership ◽

Audit Committees ◽

Social Responsiveness ◽

Good Corporate Governance ◽

Corporate Social ◽

The Relationship

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange during the period 2013-2015. The number of observation samples over a period of 5 years is 50 with the sampling method used is non probability sampling with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study shows that institutional ownership and independent board of commissioners have a positive and significant effect on profitability while the audit committee has no effect on profitability. The moderating corporate social responsibility variable weakens the relationship of institutional ownership to profitability, and corporate social responsibility is not a moderating variable on the relationship between independent commissioners and audit committees on profitability. Keywords: Good corporate governance, corporate social responsiveness, profitability

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Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Corporate Social Responsibility dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v14i1.9 ◽

2019 ◽

Vol 14 (1) ◽

pp. 61-74

Author(s):

Roslin Roslin ◽

Ethika Ethika

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Stock Ownership ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Disclosure Policy ◽

Supervisory Boards ◽

Corporate Social

This research was aimed to p rove some factors affecding disclosure policy of corporate social responsibility on company’s annual report. These factors are leverage, profitability, supervisory boards size, company size, managerial ownership, and foreign stock ownership. This research used purposive sampling to get sample was 11 manufacturing companies which has registered in Indonesia stock exchange since 2007 until 2011. The analysis design of this research was multiple linear regression analysis with SPSS program. The result of this research showed that foreign stock ownership has significant effect toward disclosure policy of corporate social responsibility. While leverage, profitability, supervisory boards size, company size, managerial ownership do not have effect toward disclosure policy of corporate social responsibility

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Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p16 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1813

Author(s):

Ni Made Dwitarini ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

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PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v1i2.4804 ◽

2014 ◽

Vol 1 (2) ◽

pp. 1

Author(s):

Ryandi Iswandika ◽

Murtanto Murtanto ◽

Emma Sipayung

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.

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