THE EFECT OF PROFITABILITY, FIRM SIZE, BOARD OF COMMISSIONERS, LEVERAGE AND MEDIA EXPOSURE TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) ON THE LISTING AND GO PUBLIC COMPANIESIN INDONESIAN STOCK EXCHANGE (IDX)PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG GO PUBLIC DAN LISTING DI BURSA EFEK INDONESIA(BEI)

Martha, Yudila and Mukhzarudfa, Mukhzarudfa and Wiralestari, Wiralestari (2019) THE EFECT OF PROFITABILITY, FIRM SIZE, BOARD OF COMMISSIONERS, LEVERAGE AND MEDIA EXPOSURE TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) ON THE LISTING AND GO PUBLIC COMPANIESIN INDONESIAN STOCK EXCHANGE (IDX)PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG GO PUBLIC DAN LISTING DI BURSA EFEK INDONESIA(BEI). Jurnal Akuntansi & Keuangan UNJA, 4 (04). pp. 11-25. ISSN 2460-6235

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Abstract

ABSTRACTThis study aims to determine and analyze the effect of profitability, firm size, board of commissioners, leverage and disclosure of media against disclosure of corporate social responsibility (CSR) on companies that go public and listing on the Indonesia Stock Exchange (IDX) in 2017 for the companies that is publishing annual reports 2013-2017 period. The sample companies in this study were 66 companies after the purposive sampling. The selection of variables in this study is based on the results of previous research journals that show inconsistent results on the factors that influence CSR disclosure. Measurement of corporate social responsibility is based on the categorization of the Global Report Index (GRI) 4 which is seen in the company's annual report.The sample in this study are companies that go public and listing on the Indonesia Stock Exchange (IDX) in 2017 for the companies that is publishing annual reports 2013-2017 period. The sampling method is using purposive sampling. Profitability is measured based on return on assets (ROA), company size is measured based on total assets, theboard of commissioners is measured by the number of commissioners, leverage is measured based on debt to assets ratio (DAR) and media disclosure measured based on CSR activities disclosed on the company's website. The data analysis method used in this study is a classic assumption that uses the hypothesis test of multiple regression linear methods which are processed using SPSS.The results showed that partially through the t test of profitability did not significantly influence of CSR disclosure while company size, board of commissioners, leverage and media disclosure had a positive and significant effect on the CSR disclosure. Simultaneously through the f test, the results of the study show that profitability, company size, board of commissioners, leverage and media disclosure together influence the disclosure of CSR.Keywords:profitability, company size, board of commissioners, leverage, media disclosure.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh profitabilitas, ukuran perusahaan, dewan komisaris, leverage dan pengungkapan media terhadap pengungkapan corporate social responsibility(CSR) pada perusahaan yang go publicdan listing di Bursa Efek Indonesia (BEI) untuk tahun 2017 yang menerbitkan annual reportsperiode 2013-2017. Perusahaan sample pada penelitian ini adalah sebanyak 66 perusahaan setelah dilakukan purposive sampling.Pemilihan variabel didalam penelitian ini didasarkanatas hasil jurnal-jurnal penelitian terdahulu yang menunjukkan hasil yang inkonsisten terhadap faktor-faktor yang mempengaruhi pengungkapan CSR. Pengukuran dari corporate social responsibilitydidasarkan pada pengkategorian Global Report Index(GRI) 4 yang terlihat didalam annual reportsperusahaan.Sample didalam penelitian ini adalah perusahaan yang go publicdan listingdi Bursa Efek Indonesia (BEI) untuk tahun 2017 yang menerbitkan annual reportsperiode 2013-2017. Metode pengambilan sample adalah menggunakan purposive sampling. Profitabilitas diukur berdasarkan return on asset(ROA), ukuran perusahaan diukur berdasarkan total asset, dewan komisaris diukur berdasarkan banyaknya jumlah anggota dewan komisaris, leveragediukur berdasarkan debt assetto ratio (DAR) dan pengungkapan media diukur berdasarkan kegiatan CSR yang diungkapkan di website perusahaan. Metode analisis data yang digunakan didalam penelitian ini adalah asumsi klasik yang menggunakan uji hipotesis metode regresi linear berganda yang diolah dengan menggunakan SPSS. Halaman |12Hasil penelitian menunjukkan bahwa secara parsial melalui uji t profitabilitas tidak berpengaruh signifikan terhadap pengungkapan CSR sedangkan ukuran perusahaan, dewan komisaris, leverage dan pengungkapan media berpengaruh positif dan signifikan terhadap pengungkapan CSR. Secara simultan melalui uji f didapatkan hasil penelitian bahwa profitabilitas, ukuran perusahaan, dewan komisaris, leveragedan pengungkapan media secara bersama-sama berpengaruh terhadap pengungkapan CSR.Kata Kunci:profitabilitas, ukuran perusahaan, dewan komisaris, leverage, pengungkapan media.

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 19 Mar 2021 05:12
Last Modified: 19 Mar 2021 05:12
URI: https://repository.unja.ac.id/id/eprint/18629

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