Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial
:
https://doi.org/10.9744/jak.18.2.119-128
Keywords:
Pengungkapan tanggung jawab sosial, ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, ukuran dewan direksi, ukuran komite audit.Abstract
Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi luasnya tingkat pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility) dengan menguji pengaruh ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, ukuran dewan direksi, dan ukuran komite audit. Sampel yang digunakan adalah perusahaan sektor pertambangan terdaftar di Bursa Efek Indonesia selama 2010-2012. Data diperoleh dari laporan keuangan auditan dan laporan tahunan serta laporan keberlanjutan (sustainability report) jika ada. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda. Penelitian ini menunjukkan bahwa ukuran perusahaan dan komite audit memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial. Tidak ditemukan bukti pengaruh profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, dan ukuran dewan direksi terhadap terhadap pengungkapan tanggung jawab sosial.
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