Author

  • Noegrahini Lastiningsih

    • Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
    • Indonesia
  • Ermawati

    • Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
    • Indonesia

Abstract

This research begins with environmental damage is mostly carried out by companies with the background of company activities related to nature, and companies in Indonesia have not been able to carry out their social responsibilities to the society and the culture in which they operate to their full potential. This phenomenon also proves that the legal basis is not sufficient to motivate companies to carry out CSR as well as possible, but it also making social concerns a priority and part of the company's corporate plan needs engagement and support from management and shareholders. The aim of this research was to find out what factors influence corporate social responsibility disclosure on the Indonesian stock exchange. This study has three objectives namely to find out profitability, leverage and company size for corporate social responsibility disclosure. Therefore, this study relates to the measurement of corporate social responsibility disclosures by companies listed on the Indonesian stock exchange.

Keywords

References

  • Amran, A. & Susela, D. S. (2008). The Impact of Government and Foreign Affiliate Influence on Corporation Social Reporting (The Case of Malaysia). Accounting, Auditing, and Accounting Journal, 23(4), 386-404.
  • Belkaoui, A. & Karpik, P. G. (1989). Determinants of the Corporate Decision to Disclose Social. Auditing and Accountability Journal, 2(1), 36-51.
  • Chan, M. C., Watson, J. & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125, 59-73.
  • Friedman, M. (1962). Capitalism and Freedom. Chicago: United States: University of Chicago Press.
  • Gray, R., Owen, D. & Maunders, K. (1987). Corporate Social Reporting: Accounting and Accountability. London: Prentice-Hall.
  • Hackston, D. & Milne, M. J. (1996). Some Determinants of Social and Environment Disclosures in New Zealand Companies. Accounting, Audit & Accountability Journal, 9(1), 77-108.
  • Jensen, M. C. & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency cost, and ownership structure. Journal of Finance Economics, 3(4), 305-360.
  • Lang, M. & Lundholm, R. (1993). Cross-Sectional Determinants of. Analyst Ratings of Corporate Disclosures. Journal of Accounting Research, 31(2), 246-271.
  • Lone, E. J., Ali, A. & Khan, I. (2016). Corporate governance and corporate social responsibility disclosure: evidence from Pakistan. Corporate Governance, 16(5), 785-797.
  • Matten, A. C. (2008). Editor's introduction. Corporate social responsibility as a field of scholarship. London: Sage Publication.
  • Mediaindonesia. (2018, May 21). Limbah Adaro Diduga Cemari Sungai. Retrieved from https://mediaindonesia.com/nusantara/162086/limbah-adaro-diduga-cemari-sungai
  • Nielsen, A. E. & Thomsen, C. (2007). Reporting CSR-what and how to say it? Corporate Communication: An International Journal, 12(1), 25-40.
  • Nielsen, A. C. (2007). Survey of Consumer Behavior and Perception toward Modern Retail and Traditional Trade Channels. Jakarta: Departemen Perdagangan Indonesia.
  • Nisak, K. & Jaeni, J. (2019). Faktor Penentu Pengungkapan Corporate Social Responsibility. Dinamika Akuntani, Keuangan, dan Perbankan, 8(1), 37-51.
  • Nurkhin, A. (2010). Corporate Governance dan Profitabilitas, Pengaruhnya Terhadap Pengungkapan CSR Sosial Perusahan. Journal Dinamika Akuntansi, 2(1), 46-55.
  • Podnar, K. & Golob, U. (2007). Corporate Social Responsibility expectations: The Focus of Corporate Marketing. An International Journal, 12(4), 57-72.
  • Rahman, H. W. A., Zain, M. M. & Al-Haj, N. M. (2011). CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal, 7(2), 181-201.
  • Respati, R. D. & Hadiprajitno, P. B. (2015). Analisis Pengaruh Profitabilitas, Leverage, Ukuranperusahaan, Tipe Industri, Dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 4(4), 1-11.
  • Salehi, M., Tarighi, H. & Rezanezhad, M. (2019). Empirical study on the effective factors of social responsibility disclosure of Iranian companies. Journal of Asian Business and Economic Studies, 26(1), 34-55.
  • Sekhon, A. K. & Kathuria, L. M. (2019). Analyzing the corporate social responsibility disclosures of selected companies in India. Corporate Communication: An International Journal, 24(4), 696-701.
  • Sembiring, E. R. (2005). Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Studi Empiris Pada Perusahan yang Tercatat di Bursa Efek Jakarta. Simposium Nasional Akuntansi, 7, 69-85.
  • Thomson, P. & Zakaria, Z. (2004). Corporate social responsibility reporting in Malaysia progress and prospects. Journal of Corporate Citizenship, 13, 125-136.
  • Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. (n.d.). http://bapepam.go.id/r eksadana/files/r egulasi/UU402007PerseroanTerbatas.pdf.
  • Wardhani, R. A. & Muid, D. (2017). Pengaruh Agresivitas Pajak, Ukuran Perusahaan, dan Profitabilitas Terhadap Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2014-2015. Diponegoro Journal of Accounting, 6(3), 752-761.
  • Widiastuti, H., Utami, E. R. & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan: Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2015. Riset Akuntansi dan Keuangan Indonesia, 3(2), 107-117.

Downloads

No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.

How to Cite

Lastiningsih, N., & Ermawati. (2021). A Conceptual Framework on the Corporate Social Responsibility Disclosure: Profitability, Leverage and Company Size. Information Management and Business Review, 13(1(I), 28-32. https://doi.org/10.22610/imbr.v13i1(I).3152

Share this article

Section

Research Paper

Published

2021-07-10

Submissions

Have research to publish? Information Management and Business Review welcomes submissions.

Make a Submission