Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Abstrak
This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
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Damayanty, Prisila -, Hendi Prihanto, and Fairuzzaman Fairuzzaman. 2021. “Pengaruh Good Corporate Governance, Kepemilikan Saham Publik Dan Profitabilitas Terhadap Tingkat Pengungkapan Corporate Sosial Responsibility.” Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo 7(2): 1.
Dewanti, Indea, and Ahmad Sururi Afif. 2022. “Pengaruh Size , Ukuran Dewan Komisaris , ROA Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility ( CSR ).” 5: 4112–19.
Dewi, Made Ayu Bintang Cyntia, and I Gusti Ayu Nyoman Budiasih. 2021. “Profitabilitas, Leverage Dan Pengungkapan Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi.” E-Jurnal Akuntansi 31(11): 2812.
Dewi, Ratih Utami, and Muhammad Muslih. 2018. “Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR)(Studi Empiris Pada Perusahaan Ritel Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2013-2016).” Kajian Akuntansi 19(2): 212–20.
Garson, G. David. 2016. Multi-Label Dimensionality Reduction Partial Least Squares.
Gunadha, Reza. 2020. “100 Ha Lahan Pasca-Tambang PT Timah Di Babel Dibiarkan Rusak.” suara.com. https://www.suara.com/news/2020/07/25/214739/100-ha-lahan-pasca-tambang-pt-timah-di-babel-dibiarkan-rusak.
Kharisma, Vicky Oktavian, and Erna Sulistyowati. 2022. “Pengaruh Leverage Dan Firm Size Terhadap Pengungkapan Corporate Social Responsibility (CSR).” J-MAS (Jurnal Manajemen dan Sains) 7(2): 407.
Kirana, Asyifa Dea, and Andrian Budi Prasetyo. 2021. “Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure.” Accounting Analysis Journal 10(1): 62–70.
Loh, Lawrence, and Thomas Thomas. 2020. “Corporate Sustainability Reporting in ASEAN Countries.” Centre of Governance and Sustanability (December): 1–52. https://bschool.nus.edu.sg/cgs/wp-content/uploads/sites/7/2021/07/ACN-CGS-Corporate-Sustainability-Reporting-in-ASEAN-Countries-Report-2020.pdf.
Nadifah, R, P D I Kusuma, and T Arofah. 2020. “The the Effect of Corporate Social Responsibility Disclosure, Leverage, and Free Cash Flow on Earnings Management.” Jos.Unsoed.Ac.Id 05(Idx): 99–119. http://jos.unsoed.ac.id/index.php/sar/article/view/3028%0Ahttp://jos.unsoed.ac.id/index.php/sar/article/download/3028/1791.
Nanda, Ulfa Luthfia, and H. Junaidi H. Afrizal. 2016. “Pengaruh Corortae Governence Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dengan Ukuran PPerusahaan Sebagai Variabel Moderasi.”
Rivandi, Muhammad. 2021. “Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility.” Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik 16(1): 21–40.
Shafira, Reghita Nabilla, Siti Nur Azizah, Sri Wahyuni, and Hadi Pramono. 2021. “The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures.” Muhammadiyah Riau Accounting and Business Journal 2(2): 163–69.
Sihombing, Tio, Herlina Banjarnahor, Winda Alfionita, and Deasy Aruna. 2020. “Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, Dan Ukuran Komite Audit Terhadap Pengungkapan CSR.” Quarterly Journal of Health Psychology 8(32): 73–92. http://hpj.journals.pnu.ac.ir/article_6498.html.
Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. ke-2. Bandung: Alfabeta.
Ulfa, Tria, Darwanis, and Fazli BZ Syam. 2022. “Determinants of Corporate Social Responsibility Disclosure: Case of Mining Companies in Indonesia.” International Journal of Research in Business and Social Science 11(5): 324–34. http://creativecommons.org/licenses/by/4.0/.
Yovana, Dina Gledis, and Abdul Kadir. 2020. “PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR).” Jurnal Manajemen Dan Akuntansi 21(1): 15–24.
Yusuf, Muhammad et al. 2022. “The Effect of Ownership Structure and Iso 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as A Moderating Variable.” Central European Management Journal 30: 145–56.
Diterbitkan
2023-08-22
##submission.howToCite##
Husniatus Zahroh, Hartono Hartono, Nur Ainiyah, & Tatas Ridho Nugroho. (2023). Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal Mutiara Ilmu Akuntansi, 1(4), 96-109. https://doi.org/10.55606/jumia.v1i4.1992
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