DETERMINAN DAN EFEK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN BURSA EFEK INDONESIA PERIODE 2009-2014
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Keywords:
CSR Disclosure, company size, financial performance, financial sector
Abstract
Abstrak – Tujuan dari penelitian ini ialah untuk menguji apakah ukuran perusahaan berpengaruh terhadap pengungkapan CSR dan apakah pengungkapan CSR berpegaruh terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan diproksikan menggunakan pertumbuhan pendapatan, ROA dan ROE. Penelitian ini dilakukan dengan menggunakan populasi perusahaan sektor keuangan yang terdaftar di BEI periode 2009-2014. Teknik pengambilan sampel yang digunakan ialah purposive judgement sampling. Untuk data pengungkapan CSR, penelitian ini menggunakan indikator GRI serta metode content analysis. Pengukuran informasi CSR dilakukan menggunakan dummy variable. Bagi perusahaan yang mengungkapkan informasi yang terdapat pada indicator GRI maka akan diberi nilai 1, sedangkan yang tidak maka akan diberi nilai 0. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan jika ukuran perusahaan berpengaruh signifikan positif terhadap pengungkapan CSR. Sedangkan, pengungkapan CSR tidak ditemukan ada pengaruh terhadap kinerja keuangan perusahaan.
Kata kunci: pengungkapan CSR, ukuran perusahaan, kinerja keuangan, sektor keuangan
Abstract – The aim of this study was to examine the effect of company size on disclosure of CSR and the influence of CSR disclosure on the financial performance of the company. The company's financial performance is proxied using revenue growth, ROA and ROE. This study was conducted using a population of financial sector companies listed on the Stock Exchange 2009-2014. The sampling technique used was purposive judgment sampling. For CSR disclosure of data, this study used the GRI indicators and methods of content analysis. CSR information measurement performed using dummy variables. For companies that disclose information contained in GRI indicators will be given a value of 1, whereas it will be rated 0. Hypothesis testing is done by using multiple regression analysis. The results show if the size company's positive significant effect on the disclosure of CSR. Meanwhile, CSR is not found no effect on the financial performance of the company.
Keywords: CSR Disclosure, company size, financial performance, financial sector
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References
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Mardikanto, Totok. 2014. Corporate Social Responsibility (Tanggung Jawab Sosial Korporasi). Alfabeta: Bandung.
Mulyadi, M. S., dan Y. Anwar. 2012. Impact of Corporate Social Responsibility Toward Firm Value and Profitability. The Business Review Cambridge, Vol. 19 (2).
Najah, A., dan A. Jarboui. 2013. The Social Disclosure Impact on Corporate Financial Performance: Case of Big French Companies. International Journal Management Business Research, 3 (4): 337-351.
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Rogosic, A. 2014. Corporate Social Responsibility Reporting of the Banks in Bosnia and Herzegovina, Croatia and Montenegro. Theoritical and Applied Economics, Vol. 21 (9) : 71-82.
Semuel, H., dan Elianto Wijaya. 2008. Corporate Social Responsibility, Purchase Intention dan Corporate Image pada Restoran di Surabaya dari Perspektif Pelanggan. Jurnal Manajemen Pemasaran, Vol. 3 (1): 35-54.
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Tjia, Olivia dan Lulu Setiawati. 2012. Effect of CSR Disclosure to Value of the Firm: Study for Banking Industry in Indonesia. World Journal of Social Sciences, Vol. 2 (6) : 169-178.
Tran, Y. T. Hoang. 2014. CSR in Banking Sector A Literature Review and New Research Directions. International Journal of Economics, Commerce and Management, Vol. 2 (11).
Trang, H. N. T., dan L. S. Yekini. 2014. Investigating the Link between CSR and Financial Performance-Evidence from Vietnamese Listed Companies. British Journal of Arts and Social Sciences, Vol. 17 (1).
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Waddock, S. A., dan Samuel B. Graves. 1997. The Corporate Social PerformanceFinancial Performance Link. Strategic Management Journal, Vol. 18 (4): 303-319.
Wibisono, Yusuf. 2007. Membedah Konsep & Aplikasi Corporate Social Responsibility. Fascho Publishing : Gresik.
Wibowo, A. Jatmiko. 2012. Interaction between Coprorate Social Responsibility Disclosure and Profitability of Indonesia Firms. International Annual Symposium on Sustainability Science and Management.
Woecharoen, Chutima. 2013. The Relationship between Corporate Social Responsibiity and Firm Performance from the Hotel Industry of Kho Samui Island Thailand. Global Accounting, Finane and Economic Conference.
Xie, Songjing. 2015. Corporate Social Responsibility and Firm Performance: OLS and Granger Causalit Analysis. Yao et al. 2011. Determinant of Corporate Social Responsibility Disclosure by Chinese Firms. Discussion Paper. The University of Nottingham China Policy Institute.
Yaparto et al. 2013. Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2010-2011. Calyptra Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol. 2 (1).
Yeon, A. L., dan Sabela. 2013. Mandatoy CSR Law in Indonesia : New Emerging Policy. Conference Paper. 7th Universiti Utara Malaysia International Legal Conference, Kuala Lumpur.
Yusoff et al. 2013. The Influence of CSR Disclosure Structure on Corporate Financial Performance: Evidence from Stakeholders Perspective. Procedia Economics and Finance, Vol. 7: 213-220.
Afiff, Saffana dan Semuel PD Anantadjaya. 2013. CSR & Performance: Any Evidence from Indonesian LQ45? http://papers.ssrn.comsol3papers.cfm?abstract_id=2220242 (diunduh 30 September 2015)
Rogosic, Andrijana. 2014. Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro. Theoretical and Applied Economic, Vol. 21 (9) : 71-82.
Bayoud, et al. 2012. An Empirical Study of The Relationship between Corporate Social Responsibility Disclosure and Organizational Performance: Evidence From Libya. International Journal of Management and Marketing Research, Vol. 5 (3).
Branco, M. C., dan L. L. Rodrigues. 2007. Positioning Stakeholder Theory within the Debate on Corporate Social Responsibility. Electronic Journal of Business Ethics and Organization Studies, Vol. 12 (1).
Chaudhury, et al. 2011. Practice of Corporate Social Responsibility (CSR) in Banking Sector in India: An Assessment. Research Journal of Economics, Business and CT, Vol. 4.
Chauhan , Swati dan Amit. 2014. A Relational Study of Firm’s Characteristics and CSR Expenditure. Procedia Economics and Finance, Vol. 11: 23-32.
Cheung, P., dan Wilson Mak. 2010. The Relation Between Corporate Social Responsibility Disclosure and Financial Performance: Evidence From The Commercial Banking Industry. Working Paper. University Simon Fraser.
Choi et al. 2010. Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea. Australian Journal of Management, Vol.35 (4).
Chu, S. C. dan Jhih Syuan Lin. 2012. Do Chinese Consumers Care About Corporate Social Responsibility?. Asian Journal of Business Research, Vol. 2 (1).
Commision, European. 2011. Communication From The Commision To The European Parliament, The Council, The European Economic and Social Committee and The Committee of The Regions.
Ehijie, O. C. 2013. The Effect of Firm Size and Profitability on Corporate Social Disclosure: Empirical Evidence from Nigeria. Working Paper. University of Benin.
Egwuonwu, R. C. Iwu. 2010. Does Corporate Social Responsibility (CSR) Impact on Firm Performance? A Literature Evidence.
Farooque, et al. 2009. Impact of Corporate Social Responsibilitu on Consumer Loyalty and Purchase Intention. http://scholar.google.co.id/scholar_url?url=http://www.researchgate.net/profile/Pierre_Valette-Florence/publication/258161479_The_Impact_of_Corporate_Social_Responsibility_on_Organizational_Commitment_Exploring_Multiple_Mediation_Mechanisms/links00b7d52837ede311cf000000.pdf&hl=en&sa=X&scisig=AAGBfm0JflJAUMZKhMxoc5RDXqCqr7dXjg&nossl=1&oi=scholarr&ved=0ahUKEwjT196YqtnJAhXHipQKHSrxAb4QgAMIGigBMAA (diunduh 15Oktober 2015).
Fauzi et al. 2007. The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies. Social and Environmental Accounting, Vol. 1 (1): 149-159.
Guthrie et al. 2007. Legitimacy Theory : A Story of Reporting Social and Environtmental Matters within the Australian Food and Beverage Industry.http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1360518 (diunduh tanggal 20 November 2015)
Haniffa, Cooke. 2005. The Impact of Culture and Governance on Corporate Social Reporting. Journal of Accounting and Public Policy 24: 391-430.
Harvey, Will. 2014. Defining and connecting CSR, reputation, image, identity, brand, legitimacy, status and diversity. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2145134 (diunduh tanggal 20 November 2015)
Inggrid. 2006. Sektor Keuangan dan Pertumbuhan Ekonomi di Indonesia: Pendekatan Kausalitas dalam Multivariate Vector Error Correction Model (VECM). Jurnal Manajemen dan Kewirausahaan, Vol. 8 (1): 40-50.
Kamatra, N., dan Ely Kartikaningdyah. 2015. Effect Corporate Social Responsibility on Financial Performance. International Journal of Economics and Financial
Issues.
Khaveh et al. 2012. Voluntary Sustainability Disclosure, Revenue, and Sahreholders Wealth-A Perspective from Singaporean Companies. Business Management
Dynamics, Vol. 1 (9): 06-12.
Kotler, Philip dan Nancy Lee. 2005. Doing the Most Good for Your Company and Your Cause. New Jersey: John Wiley & Sons, Inc.
Lawrence, Anne T., Weber, James. (2008). Business & Society Stakeholders, Ethics, Public Policy. New York: Mc Graw Hill/Irwin.
Lawrence, Anne T., Weber, James. (2011). Business & Society Stakeholders, Ethics, Public Policy. New York: Mc Graw Hill/Irwin.
Leki, R., dan Y. J. Christiawan. 2013. Pengaruh Corporate Social Responsibility (CSR) terhadap Penjualan dan Biaya Operasional Perusahaan di Bursa Efek Indonesia Tahun 2007-2011. Business Accounting Review, Vol. 1 (2).
Lindrawati, et al. 2008. Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan yang Terdaftar sebagai 100 Best Corporate Citizens oleh KLD Research & Analytics. Majalah Ekonomi Tahun XVIII No. 1.
Mardikanto, Totok. 2014. Corporate Social Responsibility (Tanggung Jawab Sosial Korporasi). Alfabeta: Bandung.
Mulyadi, M. S., dan Y. Anwar. 2012. Impact of Corporate Social Responsibility Toward Firm Value and Profitability. The Business Review Cambridge, Vol. 19 (2).
Najah, A., dan A. Jarboui. 2013. The Social Disclosure Impact on Corporate Financial Performance: Case of Big French Companies. International Journal Management Business Research, 3 (4): 337-351.
Priyatno, Duwi. 2014. SPSS 22: Pengolahan Data Terpraktis. C.V ANDI OFFSET: Yogyakarta.
Rachman et al. 2011. Panduan Lengkap Perencanaan CSR. Penebar Swadaya: Jakarta.
Rogosic, A. 2014. Corporate Social Responsibility Reporting of the Banks in Bosnia and Herzegovina, Croatia and Montenegro. Theoritical and Applied Economics, Vol. 21 (9) : 71-82.
Semuel, H., dan Elianto Wijaya. 2008. Corporate Social Responsibility, Purchase Intention dan Corporate Image pada Restoran di Surabaya dari Perspektif Pelanggan. Jurnal Manajemen Pemasaran, Vol. 3 (1): 35-54.
Santoso, A. H., dan Yie Ke Feliana. 2014. The Association Between Corporate Social Responsibility And Corporate Financial Persormance. Social and Environmental Accounting, Vol. 8 (2): 82-103.
Sindonews. 2013. Ini 27 perusahaan peraih CSR Award Koran Sindo 2013. http://ekbis.sindonews.com/read/753575/34/ini-27-perusahaan-peraih-csraward-koran-sindo-2013-1372084074 (diakses 27 September 2015).
Surabayabisnis. 2014. Banyak Perusahaan Lakukan CSR Setelah Ada Masalah dengan Masyarakat. http://surabaya.bisnis.com/read/20141127/21/76387/banyak-perusahaanlakukan-csr-setelah-ada-masalah-dengan-warga (diakses 27 September 2015)
Titisari et al. 2010. Corporate Social Responsibility dan Kinerja Perusahaan. Simposium Nasional Akuntansi Purwokerto.
Tjia, Olivia dan Lulu Setiawati. 2012. Effect of CSR Disclosure to Value of the Firm: Study for Banking Industry in Indonesia. World Journal of Social Sciences, Vol. 2 (6) : 169-178.
Tran, Y. T. Hoang. 2014. CSR in Banking Sector A Literature Review and New Research Directions. International Journal of Economics, Commerce and Management, Vol. 2 (11).
Trang, H. N. T., dan L. S. Yekini. 2014. Investigating the Link between CSR and Financial Performance-Evidence from Vietnamese Listed Companies. British Journal of Arts and Social Sciences, Vol. 17 (1).
Tsoutsoura, M. 2004. Corporate Social Responsibility and Financial Performance. Working Paper. University of California at Berkeley. Udayasankar, Krishna. 2007. Corporate Social Responsibility and Firm Size. Journal of Business Ethics, DOI 10.1007/s10551-007-9609-8.
Uwuigbe, Uwalomwa. 2011. An Empirical Investigation of the Asociation between Firm Characteristics and Corporate Social Disclosure in the Nigerian Financial Sector. Journal of Sustainable Development in Africa, Vol. 13 (1).
Vidiananda, G., dan E.Saraswati. The Influence of Corporate Social Responsibility (CSR) on Company Financial Performance and Firm Value (An Empirical Study on the Manufacturing Companies Listed at Indonesia Stock Exchange (IDX) in 2011). https://www.google.co.id/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwi8ldGKpdnJAhWEnZQKHTqzC8gQFggcMAA&url=http%3A%2F%2Fjimfeb.ub.ac.id%2Findex.php%2Fjimfeb%2Farticle%2FviewFile%2F620%2F563&usg=AFQjCNGFkPWkEYsW2X6pSVf7QZlkrwQWjw&ig2=WyLofmQaV30QDRRcAOrSw&bvm=bv.109910813,d.dGo (diunduh 25 November 2015).
Vintila, Georgeta. 2013. A Study of The Relationship between Corporate Social Responsibility-Financial Performance-Firm Size. Romanian Statistical Review Supplement, Vol. 61 (1): 62-67.
Viva. 2013. Plus Minus Program CSR di Indonesia. http://bisnis.news.viva.co.id/news/read/468051-plus-minus-program-csr-diindonesia (diakses tanggal 25 September 2015)
Waddock, S. A., dan Samuel B. Graves. 1997. The Corporate Social PerformanceFinancial Performance Link. Strategic Management Journal, Vol. 18 (4): 303-319.
Wibisono, Yusuf. 2007. Membedah Konsep & Aplikasi Corporate Social Responsibility. Fascho Publishing : Gresik.
Wibowo, A. Jatmiko. 2012. Interaction between Coprorate Social Responsibility Disclosure and Profitability of Indonesia Firms. International Annual Symposium on Sustainability Science and Management.
Woecharoen, Chutima. 2013. The Relationship between Corporate Social Responsibiity and Firm Performance from the Hotel Industry of Kho Samui Island Thailand. Global Accounting, Finane and Economic Conference.
Xie, Songjing. 2015. Corporate Social Responsibility and Firm Performance: OLS and Granger Causalit Analysis. Yao et al. 2011. Determinant of Corporate Social Responsibility Disclosure by Chinese Firms. Discussion Paper. The University of Nottingham China Policy Institute.
Yaparto et al. 2013. Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2010-2011. Calyptra Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol. 2 (1).
Yeon, A. L., dan Sabela. 2013. Mandatoy CSR Law in Indonesia : New Emerging Policy. Conference Paper. 7th Universiti Utara Malaysia International Legal Conference, Kuala Lumpur.
Yusoff et al. 2013. The Influence of CSR Disclosure Structure on Corporate Financial Performance: Evidence from Stakeholders Perspective. Procedia Economics and Finance, Vol. 7: 213-220.
Published
2017-03-01
Section
Bidang Akuntansi (AK)
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