Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR Disclosure) dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Kunthi Ksama Wimatsari

Abstract


This study aims to investigate the influence of environmental performance in the company's annual report on the level of disclosure of corporate social responsibility (CSR disclosure) as well as financial performance to the level of disclosure of corporate social responsibility (CSR disclosure). The sampling method using purposive sampling. Data taken at the manufacturing companies listed in Indonesia Stock Exchange in the period of 2012 that has complete financial data in accordance with the requirements. The data include the data required disclosure of corporate social responsibility, corporate performance, and financial performance obtained from the company's annual report in 2012, which is obtained from the Indonesian Capital Market Directory (www.icmd.co.id), Indonesia Stock Exchange, corner of Exchange UNS, PROPER Environment of the Ministry of Environment, and the official website of the company as well as a variety of other sources. Sampling was done by using purposive sampling method by 79 companies. The results showed that the effect on the environmental performance of CSR disclosure and financial performance (ROA). This study has met all the classical assumption, includes testing normality, multicollinearity test, autocorrelation test, and heteroscedasticity test.

References


Al Tuwajiri, dan Sulaiman A. 2003. The Relation Among Environmental Disclosure Environmental Performance, dan Economic Performance : A Simultaneous Equation Approach. Accounting Environment Journal. USA. 5-10.

Amalia, Luciana Spica dan Dwi Wijayanto. 2007. Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Economic Performance. The 1st Accounting Conference, Faculty of Economics Universitas Indonesia. Depok, (November).

Anggraini, Fr. Reni Retno. 2006. Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di Bursa Efek Jakarta). Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 9.

Anshori, Muslich dan Sri Iswati. 2006. Metodologi Penelitian Kuantitatif. Surabaya: Fakultas Ekonomi Universitas Airlangga.

Bahagia, Malla., 2008. “Analisis Struktur Kepemilikan, Kebijakan Dividen dan Kwbijakan Hutang Terhadap Nilai Perusahaan dengan Pendekatan Structural Equation Modeling (SEM)”, Jakarta: UIN Syarif Hidayatullah.

Becchetti, Leonardo, Rocco Ciciretti, and Iftekhar Hasan. 2007. Corporate Social Responsibility and Shareholder’s Value: An Event Study Analysis. Working Paper Series Federal Reserve Bank of Atlanta. Available at http://www.ssrn.com

Becchetti, Leonardo, Stefania Di Giacomo, and Damiano Pinnachio. 2005. Corporate Social Responsibility and Corporate Performance: Evidence from a Panel of US Listed Companies. Research Paper Series CEIS Tor Vergata.

Brigham, E.F. dan Gapenski, Louis C .1996. “Intermediate finance management” (5 Th ed.). Harbor Drive: The Dryden Press Brigham, Eugenie F., 1992. “Fundamental of Financial Mangement”, The Dryden Press International Edition, Sixth Edition.

Deegan, Craig dan Michaela Rankin. 1996. Do a Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures Firms Prosecuted Successfully by the Environmental Protection Authority. Accounting Auditing and Accountability Journal: 50-68.

Dittmar, A. And Mahrt-Smith, J. 2007. “ Corporate Governance and the value of cash holdings”, Journal of Financial Economics, Vol. 83, pp. 599-634 Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of political economy 88 (2): 289-307.

Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS, Cetakan IV. Semarang : Badan Penerbit Universitas Diponegoro.

Gray, Rob, Muhammad Javad, David M. Power dan C. Donald Sinclair. 2001. Social And Environmental Disclosure and Corporare Characteristics : A Research Note and Extension. Journal of Business Finance and Accounting. 327 – 356.

Heal, Geoffrey. 2004. Corporate Social Responsibility- An Economic and Financial Framework. Available at: http://www.ssrn.com

IFC. 2002. Public Sector Roles in Strenhthening Corporate Social Responsibility: A Baseline Study. Prepared for The CSR Practice Privete Sector Advisory Services Department.

Mackey, Alison, Tyson B. Mackey, and Jay B. Barney. 2004. Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Startegies. Academy of Management Review.

Nurlela, Rika. 2007. Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta). Universitas Syah Kuala.

Plumlee, Marlene, Darrel Brown, and R. Scott Marshall. 2007. The impact of Valuntary Environmental Disclosure Quality on Firm Value. Available at: http://www.ssrn.com

Rachiemah, Adilla Noor, dan Dian Agustia. 2009. Pengaruh Kinerja Lingkungan Terhadap CSR Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di BEI. Surabaya : Universitas Airlangga.

Rachmawati, Andri, dan Drs. Hanung Triatmoko MSi., Ak. 2007. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahan. Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 10.

Sayekti, Yosefa, dan Ludovicus Sensi Wondabio. 2007. Pengaruh CSR Disclosure terhadap Earning Response Coefficient. Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 10.

Sekaran, Uma. 2003. Resecarch Methods For Bussiness 4th Ed. Willey and Son.

Sembiring, Eddy Rismanda. 2005. Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial : Studi Empiris pada Perusahaan yang Tercatat Di Bursa Efek Jakarta. Simposium Nasional Akuntansi VIII, Solo, (15 – 16 September).

Sembiring, Eddy Rismanda. 2005. Karakteristik Perusahan dan Pengungkapan Tanggung Jawab Sosial: Studi Empiris pada Perusahaan yang Tercatat di Bursa Efek Jakarta. Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 8.

Sudarmanto, R. Gunawan. 2005. Analisis Regresi Linier Ganda dengan SPSS. Yogyakarta: Graha Ilmu.

Sugiyono. (2003). Statistika untuk Penelitian. Bandung: Alfabeta.

Suranta, Sri. 2008. Analisis Pengaruh Pengungkapan Informasi Pertanggungjawaban Sosial (Corporate Social Reponsibility) terhadap Firm Value pada Perusahaan Manufaktur di Indonesia. Available at: http://www.google.com

Suratno, Ignatius Bondan, dkk. 2006. Pengaruh Environmental Performance terhadap Environmental Disclosure dan Economic Performance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Periode 2001-2004). Simposium Nasional Akuntansi 9. Padang, (23-26 Agustus).

Suwardjono. 2004. Teori Akuntansi. Yogyakarta: BPFE.

Wahyudi, Untung dan Hartini P. Pawestri. 2007. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahan. Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 10.

Wahyudi, Untung., dan Hartini P. Pawestri. 2006. ”Implikasi struktur kepemilikan, terhadap nilai perusahaan dengan keputusan keuangan sebagai variabel intervening” Simposium Nasional Akutansi 9 Padang, 23-26 Agustus.

Wei, Zuobao, Feixue Xie, and Shaorong Zhang. 2004. Ownership Structure and Firm Value in China’s Privatized Firms: 1991-2001. Available at: http://www.ssrn.com

www.finance.yahoo.com

www.idx.co.id

www.menlh.go.id/proper

Yosefa Sayekti dan Ludovicus Sensi Wondabio. 2007. Pengaruh CSR Disclosure terhadap Earning Response Coefficient. Ikatan Akuntan Indonesia: Simposium Nasional Akuntansi 10.




DOI: http://dx.doi.org/10.20961/jab.v14i1.154

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic