[Jurnal] Pengungkapan Corporate Social Responsibility (CSR)
Berikut jurnal-jurnal yang berhubungan dengan pengungkapan CSR alias Corporate Social Responsibility alias tanggung jawab sosial perusahaan. Silakan agan-agan baca…..
1. Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability
Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms.
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2. The Analysis of Company Characteristic Influence Toward CSR Disclosure: Empirical Evidence of Manufacturing Companies Listed in JSX
(Rahman dan Widyasari, 2008)
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3. Factors Influencing Social Responsibility Disclosure by Portuguese Companies
(Branco dan Rodrigues, 2008)
This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.
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4. Pengaruh CSR Disclosure terhadap Earning Response Coefficient
(Sayekti dan Wondabio, 2007)
The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 108 annual reports 2005 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision.
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5. Evaluasi Pengungkapan Informasi Pertanggungjawaban Sosial Pada Laporan Tahunan Perusahaan Dalam Kelompok Aneka Industri Yang Go Publik di BEJ
(Mirfazli dan Nurdiono, 2007)
The paper draw disclosure corporate social responsibility from annual report company which go public at Jakarta Stock Exchange (JSX). Corporate Social Responsibility (CSR) was identify, evaluate and measure effect of company and communicate to the stock holder and saw how much the disclosure about social responsibility accounting in annual report. Its use coding process to annual report with use content analysis which specially for indexing yes or no approach. There are 16 members of JSX for Multiple Industry Group include High-Profile and Low Profile. The research results show the significant different between High-Profile and Low profile for disclosure about corporate social responsibility in annual report. P-Value 0.035 < 0.05, so Ha avialable for explain for the difference which is significant ability about Multiple Industry Group Hihg-Profile and Low-Profile.
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6. PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA FINANSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
(Rakhiemah dan Agustia, 2009) SNA 12
This research is aiming at studying the influence of environmental performance which measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) toward Corporate Social Responsibility disclosure, and toward financial performance, and also the influence of Corporate Social Responsibility disclosure toward financial performance. The number of samples used in this research were sixteen manufacturing company. Data are taken from annual report 2004-2006 of the manufacture companies listed on Indonesia Stock Exchange and also participated in PROPER since 2004. The statistical method being used for this research were simple linier regression analysis to examine the influence of environmental performance toward Corporate Social Responsibility disclosure and multiple linear regression analysis to examine the influence of the environmental performance and Corporate Social Responsibility disclosure toward financial performance. The data analysis and test of the hypothesis is done by using the software SPSS version 13.. The test result for the first hypothesis indicated that environmental performance has a significant influence toward Corporate Social Responsibility disclosure. Meanwhile, the test result for the second hypothesis indicated that environmental performance has no significant influence toward financial performance and the test result for the third hypothesis also shows that Corporate Social Responsibility disclosure has no significant influence toward the financial performance. However, from the test result, this research show that there are an indirect impact that statistically significant of environmental performance toward financial performance through Corporate Social responsibility Disclosure.
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7. PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR DISCLOSURE) PADA LAPORAN TAHUNAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2006
The purpose of this study is to investigate the foreign ownership and institutional ownership are considered by corporate to disclose social responsibility at annual report 2006. Our samples consist of 107 listed company at Indonesian Stock Exchange at years 2006. Our results show that foreign ownership is no significant effect to CSR disclosure, and institutional ownership do not have significant effect to CSR disclosure. This indicate both of ownership structure in this study haven’t concern with CSR disclosure to make investment decision.
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8. Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang terdaftar Bursa Efek Jakarta)
The objectives of this research observed the extent of disclosure about corporate social responsibility accounting and examined the determinants that are considered by corporate to disclose social responsibility accounting. The data used in this research were pooling data for 1188 year-firms. I used all sectors that are published in Jakarta Stock Exchange 2000-2004. I observed three categories of corporate sustainability reporting from Darwin (2004). These categories are economic performance, environment performance, and social performance. Then I examined the factors that are considered by corporate to disclose social responsibility accounting. I identified five factors that may be considered. They are management ownership, leverage, size, industry type, and profitability. The results of this study indicated that almost all companies disclosed the economic performance because PSAK 57 has been regulated. Management ownership and industry type were considered by corporate to disclose social responsibility accounting.
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Pengukuran pengungkapan CSR yang terbaru adalah menggunakan indikator GRI (Global Reporting Intiatives). Silakan mampir ke sini sejenak. Monggo..