CORPORATE SOCIAL AND ENVIRONMENTAL REPORTING : KASUS MIMETIC ISOMORPHISM PADA PERUSAHAAN GO PUBLIC DI INDONESIA PERIODE 2011 – 2013

  • Valita Winata Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: CSER, Mimetic Isomorphism, Hard Disclosure, Soft Disclosure

Abstract

Penelitian ini bertujuan untuk menganalisa corporate social and environmental reporting (CSER) pada perusahaan go public di Indonesia pada periode 2011 – 2013 melalui mimetic isomorphism. Melalui mimetic isomorphism, dapat diketahui apakah pengungkapan CSER di Indonesia cenderung didominasi peniruan terhadap perusahaan lain atau tidak. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode content analysis. Penelitian ini menggunakan sampel seluruh perusahaan dari tujuh sektor industri untuk periode 2011 – 2013 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan indeks kombinasi dari indeks lingkungan Clarkson dan indeks sosial Sutantoputra. Indeks ini dibagi ke dalam dua kategori utama, yaitu hard disclosure dan soft disclosure. Jumlah sampel yang digunakan dalam penelitian ini adalah sebesar 363 tahun observasi. Temuan penelitian menunjukkan bahwa pengungkapan CSER di Indonesia mengalami peningkatan dari tahun 2011 hingga 2013 dan didominasi oleh soft disclosure. Dengan masih adanya ketidakpastian peraturan mengenai CSER di Indonesia, perusahaan cenderungan meniru perusahaan lain (mimicry). 

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Published
2015-09-01
Issue
Vol. 4 No. 2 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

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