Analisa Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan High Profile yang Tercatat di Bursa Efek Indonesia pada Tahun 2005-2007

Authors

  • Muhammad Yusuf Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v2i1.1164

Keywords:

corporate social responsibility, company size, profitability, age, leverage, liquidity, public ownership

Abstract

This research is to examine corporate social responsibility disclosure and its level in Indonesian companies. Based on a review of previous researches, six independents variables are extracted for a multiple regression analysis. They are company size, profitability, age, leverage, liquidity, and public ownership. The technique for examining multiple regression analysis by using spss 11,5 programs. Samples of this research are 41 high profile companies that listed in Indonesia Stock Exchange in 2005, 2006, and 2007 acquired using purposive sampling method. The results of this research sowed that on significance rate of 5%, the company size, age, leverage, and liquidity has a significance effect with corporate social responsibilities disclosures. While for the profitability and public ownership has no effect with corporate social responsibilities. These results generally coincide with previous research findings on corporate social responsibilities disclosures.
Dimensions

Plum Analytics

Author Biography

Muhammad Yusuf, Bina Nusantara University

Jurusan Akuntansi

References

Anggraini, F. R. R., (2006). Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang terdaftar Bursa Efek Jakarta), Simposium Nasional Akuntansi IX, Padang.

Belkaoui, A., & Karpik, P. G. (1989). Determinants of the Corporate Decision to Disclose Sosial Information, Accounting, Auditing and Accountability Journal, Vol. 2 No. 1, p. 36- 51.

Budiarsi, S. Y. (2005). Corporate sustainability: melalui pendekatan corporate social responsibility. Media Ekonomi, Tahun XV, No.2: 115-135.

Chariri, A., & Ghozali, I. (2003). Teori akuntansi. Semarang: Universitas Dipenogoro.

Cormier, D., & Magnan, M. (1999). Corporate environmental disclosure strategies: Determinants,

costs, and benefits, Journal of Accounting, Auditing and Finance, Vol. 14, No. 4, pp 429-451.

Devina, F., Zulaikha, & Suryanto, L. (2004). Pengaruh karakteristik perusahaan terhadap pengungkapan sosial dalam laporan tahunan perusahaan go public di Bursa Efek Jakarta. Jurnal Maksi, Vol. 4, Agustus 2004.

Donovan, G., & Gibson, K. (2000). Environmental Disclosure in the Corporate Annual Report: A Longitudinal Australian Study. Paper for Presentation in the 6th Interdisciplinary Environmental Association Conference, Montreal, Canada.

Freedman, M., & Jaggi. M. (1988). An analysis of the association between pollution disclosure and economic performance”, Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 43- 58.

Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social And Environmental Disclosure and Corporate Characteristic: A Research Note And Extension., Journal of Business Finance and Accounting, Vol 28 No. 3, pp 327-356.

Hackstone, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Auditing, Accounting and Accountability Journal, Vol. 9, No. 1, 77- 108.

Harahap, S. S. (2001). Teori akuntansi. Jakarta: Raja Grafindo Persada.

Hasibuan, R. (2001). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial, Tesis,

Semarang: Universitas Diponegoro,

Henny & Murtanto. (2001). Analisis Pengungkapan Sosial pada Laporan Tahunan, Media Riset Akuntansi, Auditing dan Informasi, Vol. 1, no. 2, hal. 21-48

Ikatan Akuntan Indonesia. (2002). Pernyataan standar akuntansi keuangan. Jakarta: Salemba Empat.

Januarti, I., & Apriyanti, D. (2005). Pengaruh tanggung jawab sosial perusahaan terhadap kinerja perusahaan.

Jurnal Maksi, Vol.2, No.5: 227-243

Kokubu, K., Shinabe, T., Higashida, A., Onishi, Y., & Noda, A. (2001). Analysis of Environmental Reports by Japanese Companies – Content Analysis and Determinants, Kobe University Discussion Paper 2001, 25.

Marwata, (2006). Hubungan Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publik di Indonesia. Jurnal Ekonomi dan Bisnis, Vol. XII, No. 1, Maret 2006: 59-66.

Owusu-Ansah, S. (2000). Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence from Zimbabwe Stock Exchange, Accounting and Business Research, Summer.

Purwanto. (2006). New business administration paradigma baru pengelolaan bisnis di era dunia tanpa batas (1st ed.). Yogyakarta: Pustaka Pelajar.

Rajafi, L. R., & Irianto, G. (2007). Analisis pengungkapan laporan sosial dan lingkungan ssebagai bagian dari triple bottom line reporting dalam akuntansi pertanggungjawaban sosial perusahaan: studi perbandingan rata-rata tema pengungkapan antar kelompok industri yang terdaftar pada bursa efek Jakarta tahun 2005. Tema, Vol.8, No.1:72-91.

Roberts, R.W. (1992). Determinants Of Corporate Social Responsibility Disclosure: An Application Of Stakeholder Theory, Accounting, Organisations and Society, Vol. 17 No. 6, pp. 595-612.

Sembiring, E. R. (2006). Karakteristik perusahaan dan pengungkapan tanggung jawab sosial: study empiris pada perusahaan yang tercatat di BEJ. Jurnal Maksi, Vol. 6, No.1:69-85.

Suda, K., & Kokubu, K. (1994). Some determinants of environmental disclosure in Japanese companies. Corporate Social Disclosure Work paper.

Utomo (2000). Praktek Pengungkapan Sosial Pada Laporan Tahunan Perusahaan di Indonesia, Proceedings Simposium Nasional Akuntansi 3, hal. 99-122

Yuningsih. (2004). Pengaruh Karakteristik Perusahaan Terhadap Praktek Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan Publik. Jurnal Akuntansi Keuangan. Balance. Volume 1. No 2. Universitas Muhammadiyah Malang.

Zuhroh, D., & Sukmawati, I. P. H., (2003). Analisis Pengaruh Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan Terhadap Reaksi Investor (Studi Kasus pada Perusahaan- Perusahaan High Profile di BEJ), Proceeding Simposium Nasional Akuntansi VI, Universitas Airlangga Surabaya, 16-18 Oktober 2003.

Downloads

Published

2011-05-30
Abstract 892  .
PDF downloaded 2510  .