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

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 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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Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility

Journal of Accounting and Digital Finance ◽

10.53088/jadfi.v1i1.18 ◽

2021 ◽

Vol 1 (1) ◽

pp. 15-24

Author(s):

Inge Savitri ◽

Desy Nur Pratiwi ◽

Sumadi Sumadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Social Contribution ◽

Csr Disclosure ◽

Corporate Social ◽

Company Growth

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

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PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN SEBAGAI PENENTU PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR

Media Akuntansi ◽

10.47202/mak.v33i01.110 ◽

2021 ◽

Vol 33 (01) ◽

pp. 28-41

Author(s):

Wilhelmus Datong Kelore ◽

Darmanto ◽

Suprihati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Data Source ◽

Csr Disclosure ◽

Corporate Social ◽

Company Growth ◽

Selection Of

Companies in Indonesia have a number of adverse impacts due to the company's operations, so companies need to take responsibility by disclosing Corporate Social Responsibility (CSR). This study aims to examine the effect of profitability, leverage, company size, and company growth on CSR disclosure. The population of data in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period and a sample of 40 companies. The selection of this sample uses a purposive sampling method. The data source is taken from www.idx.co.id. Data analysis of this study uses multiple linear regression which results that variable company size has a positive and significant effect on CSR disclosure, while profitability, leverage and company growth variables have no significant effect on CSR disclosure..

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DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v7i1.6184 ◽

2019 ◽

Vol 7 (1) ◽

pp. InPress

Author(s):

Nuraini Fifianti ◽

Prasetyono

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Size Variable

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure

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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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The effect of managerial and institutional ownership on corporate social responsibility disclosure

International Journal of Law and Management ◽

10.1108/ijlma-03-2017-0078 ◽

2018 ◽

Vol 60 (4) ◽

pp. 979-987 ◽

Cited By ~ 2

Author(s):

Nurleni Nurleni ◽

Agus Bandang ◽

Darmawati Darmawati ◽

Amiruddin Amiruddin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Content Type ◽

Csr Disclosure ◽

Corporate Social

PurposeThis study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.Design/methodology/approachThe population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure.FindingsThe results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure.Originality/valueOriginality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

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Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p12 ◽

2019 ◽

pp. 1992

Author(s):

Pande Putu Biantari Darmayanti ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Political Connections ◽

Company Size ◽

Manufacturing Companies ◽

Negative Effect ◽

Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

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FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.253 ◽

2020 ◽

Vol 25 (2) ◽

pp. 59-73

Author(s):

Kurnia Putri ◽

Fitra Dharma ◽

Dewi Sukmasari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.3.29921.2020 ◽

2020 ◽

Vol 15 (3) ◽

pp. 426

Author(s):

Neneng - Hasanah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Public Firms ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

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