Pengaruh Stakeholder terhadap Corporate Social Responsibility Disclosure atas Sektor Perusahaan Index LQ45 & ESG Leader

Article Sidebar

PDF
Published: Jul 2, 2025
DOI: https://doi.org/10.46806/ja.v14i1.1385
Keywords:
Female Board Commissioners, Institutional Foreign, News, Employees, Managerial Ownership, Stakeholder, Corporate Social Responsibility

Main Article Content

Ria Novianti
Institut Bisnis dan Informatika Kwik Kian Gie
Carmel Meiden
Institut Bisnis dan Informatika kwik Kian Gie

Abstract

This study is an empirical study to examine the influence of female board of commissioners, foreign institutions, media, employees, and managerial ownership on Corporate Social Responsibility (CSR) disclosure. The object of the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample of companies is 22 companies per year. With a total sample of 88 companies per 4 years of observation. The research analysis method used is descriptive statistical analysis test, classical assumption test which includes: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, as well as hypothesis test which includes: multiple determination coefficient test (R2), F statistical test, and statistical test (t). The regression analysis used in this study is multiple linear regression analysis. The results of this study indicate that female board of commissioners, employees and managerial ownership do not affect Corporate Social Responsibility (CSR) disclosure. While foreign institutions and media have a positive effect on Corporate Social Responsibility (CSR) disclosure.

Downloads

Download data is not yet available.

Article Details

How to Cite
Novianti, R., & Meiden, C. (2025). Pengaruh Stakeholder terhadap Corporate Social Responsibility Disclosure atas Sektor Perusahaan Index LQ45 & ESG Leader. Jurnal Akuntansi, 14(1), 44–52. https://doi.org/10.46806/ja.v14i1.1385
Issue
Vol. 14 No. 1 (2025): Februari - Juli 2025
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Author Biography

Carmel Meiden, Institut Bisnis dan Informatika kwik Kian Gie

Program Studi Akuntansi

References

Dewi, R. (2008). Pengaruh Pengalaman, Komitmen Profesional, Etika Organisasi, Dan Gender Terhadap Pengambilan Keputusan Etis Auditor. In Fakultas Ekonomi dan Ilmu Sosial UIN Syarif Hidayatullah Jakarta.

Dharmawan, R. D., & Hermawan, S. (2022). The Influence of Board of Commissioners Size, Company Size, and Profitability on Corporate Social Responsibility (CSR) Disclosures (Study on Pharmaceutical Companies Listed on the Indonesia Stock Exchange 2016-2019). Indonesian Journal of Law and Economics Review. https://doi.org/10.21070/ijler.v14i0.757

Duni, D., Rambe, H. G., & Supriyatno, A. (2023). Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, ROA, DER Terhadap Pengungkapan CSR. Balance Vocation Accounting Journal. https://doi.org/10.31000/bvaj.v6i2.6759

Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (CSR). BISMA. https://doi.org/10.19184/bisma.v11i2.6311

Erawati, T., & Sari, L. indah. (2021). Pengaruh Kepemilikan Manajerial , Ukuran Perusahaan, Manajemen Laba Dan Komite Audit Terhadap Pengungkapan CSR (Studi Empiris Perusahaan manufaktur subsektor Food and Beverage Yang Tercantum Di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Analisa Akuntansi Dan Perpajakan. https://doi.org/10.25139/jaap.v5i1.3640

Garanina, T., & Aray, Y. (2021). Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context? Emerging Markets Review. https://doi.org/10.1016/j.ememar.2020.100754

Ghozali, & H. Imam. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 edisi ke-9. In International Journal of Physiology.

Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita. https://doi.org/10.22216/jbe.v3i2.3432

Hamdani, A., & Awatara, I. G. P. D. (2016). Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Komitmen Organisasi dan Kinerja Karyawan. Jurnal Aplikasi Manajemen. https://doi.org/10.18202/jam23026332.14.2.02

Indriani, K., Zhafira, N. H., & Zhafira, N. H. (2022). Pengaruh Persepsi Karyawan Atas Corporate Social Responsibility (CSR) Terhadap Komitmen Organisasi pada PT. Raja Marga Nagan Raya. Regress: Journal of Economics & Management. https://doi.org/10.57251/reg.v2i2.436

Jayanti, K. R., & Husaini, A. (2018). Pengaruh Good Corporate Governance dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Jurnal Administrasi Bisnis (JAB), 59(1), 16–22.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs y Ownership Structure. Journal of Financial Economics.

Keinert, C. (2008). Corporate social responsibility as an international strategy. Contributions to Economics. https://doi.org/10.4018/978-1-6684-5590-6.ch051

Kim, S. (2022). The COVID-19 pandemic and corporate social responsibility of Korean global firms: from the perspective of stakeholder theory. Emerald Open Research. https://doi.org/10.35241/emeraldopenres.14511.1

Mitchell, R. K., Agle, B. R., & Wood, D. J. (2016). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. In The Corporation and Its Stakeholders. https://doi.org/10.3138/9781442673496-014

Novianti, N., & Eriandani, R. (2022). Pengaruh dewan komisaris terhadap pengungkapan tanggung jawab sosial. https://doi.org/10.30872/jinv.v18i1.10375

Rasyid, D. Al. (2022). Analysis Of The Influence Of Company Size, Economic Performance, Leverage, And Foreign Ownership On Corporate Social Responsibility Disclosure. Journal of Accounting Inquiry. https://doi.org/10.14421/jai.2022.1.2.130-143

Susilo, S., & Juniarti. (2012). Pengaruh Corporate Social Responsibility Terhadap Respon Investor Pada Perusahaan Berkapitalisasi Besar (Big Capitalization). Socially Responsible Finance and Investing: Financial Institutions, Corporations, Investors, and Activists.

Tasya, N. D., & Cheisviyanny, C. (2019). Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Eksplorasi Akuntansi. https://doi.org/10.24036/jea.v1i3.126

Ullmann, A. A. (1979). Corporate social reporting: Political interests and conflicts in Germany. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(79)90012-6

Ullmann, A. A. (1982). The Implementation Of Air Pollution Control In German Industry. Policy Studies Journal. https://doi.org/10.1111/j.1541-0072.1982.tb00243.x

Ullmann, A. A. (1985). Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review. https://doi.org/10.5465/amr.1985.4278989

Wardani, O. K. (2019). Pengaruh Profitabilitas, Tingkat Kesulitan Keuangan, Arus Kas Operasi, Struktur Kepemilikan, dan Pertumbuhan Perusahaan Terhadap Tingkat Konservatisme Akuntansi. Universitas Katolik Soegijapranata.

Yurdila J, M., Mukhzarudfa, & Wiralestari. (2019). 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. https://doi.org/10.22437/jaku.v4i4.8444

Zhang, Z., & Chen, H. (2020). Media coverage and impression management in corporate social responsibility reports: Evidence from China. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-10-2018-0293