PENGARUH SLACK RESOURCES, MEDIA EXPOSURE DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Vianca Angela Tiono, Hendra Wijaya, Peggy Delita Merida

Abstract


At present, almost every company or organization only cares about the competition it faces and social and environmental problems. Therefore, the risk that can occur is damage to the environment and the company's internal activities that will have an impact on the community. Therefore, companies need to have a Corporate Social Responsibility (CSR) streak, even though CSR companies are voluntary, but this creation is needed. The dependent in this study is Corporate Social Responsibility (CSR) using the GRI G4 standard as measured by the total items. The company variable is divided by the number of CSR items by the company as many as 91 CSR items. The independent variable used in this study is the slack resources variable, the second variable is media exposure and the third variable is industry sensitivity then assisted by a control variable, namely profitability (ROA), size firm (SIZE) and leverage (DAR). The companies that are the object of this research are mining, energy, chemical, pharmaceutical, cosmetic, food and beverage companies listed on the IDX for the 2017-2019 period. The sample was selected by purposive sampling method. Data analysis was performed using multiple linear regression. The results of the analysis show that slack resources and industrial sensitivity have no effect on the use of CSR, while media exposure has a significant positive effect on CSR

Save to Mendeley


Keywords


slack resources; media exposure; sensitivitas industri; Corporate Social Responsibility (CSR)

Full Text:

PDF

References


Alfariz, R., dan Widiastuti, H. (2021). The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 259–266.

Ghozali, I., dan Chariri, A. (2014). Teori Akuntansi: International Financial Reporting System (IFRS) (4th ed.).

Hasan, B., Maslichah, dan Afifudin. (2021). Pengaruh Slack Resources, Ukuran Perusahaan, Kepemilikan Publik dan Kinerja Lingkungan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. E-Jra, 10(06), 1–15.

Julekhah, F., dan Rahmawati, E. (2019). “The Influence of Media Exposure, Industry Sensitivity, Foreign Ownership, Public Ownership and Profitability on Environmental Disclosure and The Impact on Firm Value.” Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 50–66.

Kustina, K. T., dan Hasanah, T. A. (2020). Pengaruh Kinerja Lingkungan, Sensitivitas Industri, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. 12(1), 190-196.

Mashuri, A. A. S., dan Ermaya, H. N. L. (2020). Pengaruh Agresivitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Pengaruh Agresivitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal STEI Ekonomi, 29(01), 35–50.

Melvin, dan Rachmawati, D. (2021). Pengaruh Slack Resources, Ukuran Perusahaan, Dewan Komisaris dan Liputan Media terhadap Pengungkapan Tanggungjawab Sosial Perusahaan. Agustus.

Muliawati, A. R., dan Hariyati, H. (2021). Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Ekonomika, 11(1), 72–81.

Napitu, K. T. P., dan Siregar, N. Y. (2021). Slack Resources, Komite Audit, Feminisme Dewan Terhadap Kualitas Pegungkapan Tanggungjawab Sosial. Riset Terapan Akuntansi, 5(1).

Oviliana, rina dewi, Wijaya, satria yudhia, dan Subur. (2021). “Pengaruh ukuran perusahaan, tipe industri, dan umur perusahaan terhadap pengungkapan CSR.” Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 1187–1198.

Prasethyo, D. (2017). Pengaruh Leverage, Ukuran Perusahaan, Sensitivitas Industri dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi, 5(2).

Salim, J. (2015). Pengaruh Leverage (DAR, DER, dan TIER) terhadap ROE Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2010-2014. Jurnal Perbanas Review, 1(November), 19–34.

Shoimah, I. L., dan Aryani, Y. A. (2019). Slack Resources, Family Ownership and Corporate Social Responsibility Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 192.

Sparta, D., dan Rheadanti, D. K. (2019). Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Equity, 22(1), 12.

Sugiarti, R. (2020). Pengaruh Firm Maturity Dan Slack Resources Terhadap Pengungkapan. Journal of Applied Business and Economics (JABE), 7(1), 48–64.

Suwardjono. (2014). Teori Akuntansi: Perekayasaan Pelaporan Keuangan (3rd ed.).

Wanalisa, M., dan Mahanani, E. (2021). Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan ( CSR ) Pada Perusahaan Manufaktur Industri Barang Konsumsi. 30(01), 60–73.

Ward, A. M., dan Deegan, C. (2013). EBOOK: Financial Accounting and Reporting: An International Approach. McGraw-Hill Education.

Widiastuti, H., Utami, E. R., dan Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.




DOI: https://doi.org/10.33508/jima.v11i1.3977