Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility

Corporate Social Responsibility is one of the social programs raised by the company in order to build good techniques for the wider community, namely in the form of social activities that are very helpful for the wider community in facing the realities that occur today and provide convenience for what they need. CSR is used as a component of the company's business assessment. This study aims to determine and analyze the effect of company size, profitability and audit committee variables partially on CSR disclosure, as well as to determine which variable has the most dominant influence on CSR disclosure in food and beverage sub-sector manufacturing companies. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: company size has a negative effect on CSR disclosure, profitability and the audit committee does not have a significant effect on CSR disclosure.

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DETERRMINAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI ◽

10.36085/jakta.v1i1.864 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-12

Author(s):

Furqonti Ranidiah ◽

Geby Dinasti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Environmental Performance ◽

Audit Committee ◽

Stock Exchange ◽

Annual Reports ◽

Global Reporting Initiative ◽

Company Size ◽

Csr Disclosure ◽

Corporate Social

ABSTRACT This study aims to determine the effect of environmental performance, auditcommittee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on IndonesianStock Exchange in 2016-2018. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2016-2018. The analytical method for this study uses multiple regression analysis with SPSS 16.The result of this study showed that environmental performance and company size has positiveeffect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.Keywords: Corporate Sosial Responsibility (CSR) Disclosure, environmental performance, auditcommittee, profitability, Leverage, and company size, Global Reporting Initiative (GRI) G4.

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The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽

10.33395/owner.v4i1.214 ◽

2020 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Jaenal Abidin ◽

Siska Anggun Lestari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

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

JURNAL ILMU MANAJEMEN DAN BISNIS ◽

10.17509/jimb.v11i1.18491 ◽

2020 ◽

Vol 11 (1) ◽

pp. 27-36

Author(s):

Novi Prasanti ◽

Tatang Ary Gumanti ◽

Lilik Farida

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Audit Committees ◽

Company Size ◽

Manufacturing Companies ◽

Corporate Social

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 INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/equ.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

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Corporate social responsibility extent and quality: evidence from Jordan

Social Responsibility Journal ◽

10.1108/srj-01-2020-0009 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Belal Fayez Omar ◽

Hani Alkayed

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Annual Reports ◽

Manufacturing Companies ◽

Content Type ◽

Future Studies ◽

Before And After ◽

Csr Disclosure ◽

Corporate Social

Purpose This study aims to examine the extent and quality of corporate social responsibility (CSR) disclosure in Jordan for the time periods of 2005–2006 and 2014–2015, ultimately establishing whether there was a change in the extent and quality of disclosure practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change. Design/methodology/approach The annual reports of 55 manufacturing companies (11 sub-sectors) on the Amman Stock Exchange for the years 2005–2006 and 2014–2015 were selected, and a CSR checklist was measured via the construction an index covering 36 items in 4 themes: environmental; human resources; community; and products and others. The study measures the quantity of CSR via the number of sentences and the quality of CSR by the weighting approach (on a scale of 0–3); furthermore, the paired sample t-test and Wilcoxon signed rank tests were used to establish whether there was a change in the extent and quality of CSR disclosure practices. Findings The results of the study revealed that there being a significant increase in the extent and quality of CSR for the period 2014–2015 compared to that of 2005–2006, the most optimal performance being in 2015, bragging an average of 61,41 total sentences per annual report and an average quality score of 1.423. Moreover, detailed analysis of CSR extent and quality by theme reveals that the highest percentage of CSR extent and quality was within the environmental theme, with an average score 28.6% of total sentences in 2014 (extent) and 1.743 in 2015 of total sentences (quality). Research limitations/implications The current study has some limitations, which have implications for future studies. First, this study examined the extent and quality of CSR for only two time frames: before and after regulation. However, a longitudinal study would have provided a wider scope of study. Second, the study focussed only on the industrial sector, thus limiting the results to only this area. Indeed, the exploration of the CSR extent and quality for other sectors (e.g. financial and services) would generalise the results further, allowing for the making of comparisons compare among different sectors. Moreover, the study at hand has focussed solely on annual reports, which could lead to subjectivity, thus reducing the reliability of results. Future studies should thus focus on other means of disclosure (e.g. websites; environmental reports). Practical implications The current mandatory requirements would suggest Jordanian regulators have begun specifying CSR disclosure requirements in an easier, more user-friendly and traceable format. Indeed, the increase in CSR extent and quality for the post-regulations period would increase the need to organise mandatory requirements in CSR. For managers, on the other hand, the study provides the CSR as a strategic tool for reflecting the actual environmental activities, comparing it with the society’s expectations. Moreover, when budgets are limited, managers prioritise CSR activities that yield a positive impact on financial performance by allocating the limited resources in a broad manner. Social implications The results additionally highlights the ways in which the Jordanian industrial companies increase their levels within the environmental theme in CSR for the post-regulations. It could be argued that a great number of companies in the past decade have started adopting environmentally friendly practices and strategies to protect the natural environment, such as greenhouses, extracting non-renewable resources and reducing amount of industrial waste. Originality/value To the best of the authors’ knowledge, there is currently no existing study within Jordan exploring the change of CSR over time – specifically in terms of before and after the regulations. In addition, exploring the quality of CSR using a weighted approach (scale out of 3) is not conducted in Jordanian studies before.

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PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Stability: Journal of Management and Business ◽

10.26877/sta.v3i2.7784 ◽

2020 ◽

Vol 3 (2) ◽

pp. 58-71

Author(s):

Desyderia Ingriani Wahyuni Yassim ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Path Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci : ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

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PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

Jurnal Akuntansi ◽

10.25170/jara.v8i2.18 ◽

2015 ◽

Vol 8 (2) ◽

pp. 181-201

Author(s):

Yusi Mandaika ◽

Hasan Salim

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Financial Leverage ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.

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Analisis Rasio Keuangan dan Laporan Corporate Social Responsibility Perusahaan Go Public di Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.02.12 ◽

2018 ◽

Vol 5 (02) ◽

pp. 131-143

Author(s):

Yuana Mandagie ◽

Rafrini Amyulianthy ◽

Shanti Lysandra ◽

Ari Pratiwi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Profit Margin ◽

Company Size ◽

Manufacturing Companies ◽

Net Profit ◽

Equity Ratio ◽

Csr Disclosure ◽

Corporate Social

ABSTRACT Many factors that influence Corporate Social Responsibility (CSR) disclosure from a company.Therefore, the purpose of this research is to know about the influence of profitability ratios, company size ratios, and leverage ratios to CSR reports on mining companies and manufacturing companies of basic and chemical industry sectors listed in Indonesia Stock Exchange for the 2016 period. This research is a quantitative research that uses 56 companies listed in BEI in 2016 as purposively selected samples. The results of the study found that financial ratios of profitability proxied with Net Profit Margin (NPM)and leverage proxied on Debt to Equity Ratio (DER) partially did not affect the disclosure of CSR. While company size has effect on CSR disclosure. ABSTRAK Banyak faktor yang memengaruhi pengungkapan Corporate Social Responsibility (CSR) dari suatu perusahaan. Oleh karena itu, tujuan penelitian tentang analisis rasio keuangan dan laporan CSR perusahaan go public di Indonesia adalah untuk mengetahui tentang pengaruh rasio profitabilitas, rasio ukuran perusahaan, dan rasio leverageterhadap laporan CSR pada perusahaan pertambangan dan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 56 perusahaan yang terdaftar di BEI pada tahun2016 sebagai sampel yang terpilih secara purposive.Hasil penelitian ditemukan bahwa rasio keuangan profitabilitas yang diproksikan dengan Net Profit Margin (NPM)dan leverage yang diproksikan pada Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap pengungkapan CSR. Sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. JEL Classification: M14, Q56

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PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, CSR, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Journal of Information System, Applied, Management, Accounting and Research ◽

10.52362/jisamar.v5i2.433 ◽

2021 ◽

Vol 5 (2) ◽

pp. 505

Author(s):

Agam Mei Yudha

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Significant Influence ◽

Intellectual Capital ◽

Ownership Structure ◽

Secondary Data ◽

Company Size ◽

Manufacturing Companies ◽

Corporate Social

This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.

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Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran

Social Responsibility Journal ◽

10.1108/srj-04-2017-0072 ◽

2019 ◽

Vol 15 (2) ◽

pp. 208-225 ◽

Cited By ~ 4

Author(s):

Mohammad Ali Fallah ◽

Fayegh Mojarrad

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Ownership Concentration ◽

Annual Reports ◽

Content Type ◽

Heavy Pollution ◽

Csr Disclosure ◽

Corporate Social

PurposeThis paper aims to investigate the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in a sample of 64 companies listed on the Tehran Stock Exchange.Design/methodology/approachThis study opts for a descriptive-correlational method. To measure the extent of CSR disclosure and CG variables, companies’ annual reports and websites during 2014-2015 are content analyzed by applying a 64-item checklist. Boards’ size, age, tenure and independence, CEO duality, audit committee (AC) composition and ownership concentration are considered as CG variables. To ascertain the CG–CSR disclosure relationship, multivariate linear regression analysis is incorporated.FindingsBased on the results, audit committee composition, board tenure and ownership concentration positively influence CSR disclosure level with ownership concentration as the most influential variable, that is, in companies with majority shareholders ownership, managers tend to disclose more CSR information.Research limitations/implicationsOnly annual reports and company websites are analyzed. Researchers are encouraged to apply other methods such as interview and to consider other variables, such as board diversity, proportion of female members and the extent of shareholders activities, to measure CG.Practical implicationsThis paper provides implications at the policy level to identify governance mechanisms to increase CSR awareness of heavy-pollution industries in developing countries.Originality/valueStudies rarely examined CSR reporting in Iran, particularly among heavy-pollution companies. Besides, the paper highlights the role of majority shareholders and non-executive AC members in CSR disclosure.

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