THE EFFECT OF ENVIRONMENT PERFORMANCE, COMPANY IMAGE, AND MEDIA EXPOSURE TOWARDS CSR DISCLOSURE WITH COMPANY PROFILE AS MODERATING VARIABLE
DOI:
https://doi.org/10.38035/dijefa.v1i6.715Keywords:
Environment Performance, Company Image, and Media Exposure, Company Profile, CSR Disclosure.Abstract
It becomes highly necessary that every company has social responsibility to society and environment around in any forms of valuable contributions. However, it is believed that company itself will not expose widely regarding CSR activities provided or given for their own several logical reasons. The result of the research that has been conducted to 16 manufacturing companies shows that the environment performance, company image, and media exposure give positive and significant effects towards CSR Disclosure. On the other hand, this research shows that Company Profile variable is not suitable to take part as moderating variable. Through this essence, it is a must that every company should realize the importance of CSR Disclosure by means of delivering information in detail to stakeholders. Although the form of CSR is a kind of voluntary giving, still, the society and environment around have rights to obtain detail information regarding CSR activities which formed in CSR Disclosure.
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Nurjanah, N. (2015). Kinerja Lingkungan, Leverage, Profil dan Pertumbuhan Perusahaan: Pengaruhnya Terhadap CSR Disclosure.
Nurlaila, Lubis, A. F., Bukit, R., & Fachruddin, K. A. (2017). The influence of stakeholder pressure and environmental performance on corporate social and enviromental disclosureand its implication on the value of the firm?: (The study on mining companies listed at Indonesia stock exchange in 2011-2015). International Journal of Economic Research, 14(15), 353–369.
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Prasiska, Y. V., & Dkk, D. (2017). CSR dan Citra Perusahaan. Jurnal Bisnis Dan Ekonomi, 24(1), 43–49.
Prasiska, Y. V., Pertiwi, B., & Nabila, Y. R. (2017). CSR dan Citra Perusahaan (Survei Pada Warga Sekitar PT Pandatex). 339–344.
Pratiwi, kurnia putri, & Chariri, A. (2013). Environmental Incidents, Pemberitaan Media dan Praktik Pengungkapan Lingkungan (Environmental Disclosures)?: Studi Pada Sustainability Report Asia Pulp and Paper Co., Ltd. Diponegoro Journal of Accountinng, 2(3), 1–12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Sarumpaet, S. (2006). The Relationship Between Environmental Performance And Financial Performance of Indonesian Companies. Jurnal Akuntansi Dan Keuangan, 7(2), 89–98. https://doi.org/10.9744/JAK.7.2.PP. 89-98
Sembiring, E. R. (2005). Karakteristik Perusahaan Dan Pengungkapan Tanggung Jawab Sosial: Study Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Jakarta. 69–85.
Sudjana, N. L. A. S., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan CSR Dengan Profile Perusahaan Sebagai Variabel Pemoderasi. 19, 2468–2495.
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(25), 107–117.
Du, S., Vieira, E.T. Striving for Legitimacy Through Corporate Social Responsibility: Insights from Oil Companies. J Bus Ethics 110, 413–427 (2012). https://doi.org/10.1007/s10551-012-1490-4
Senz, Cesar. 2019. Building legitimacy and trust between a mining company and a community to earn social license to operate: A Peruvian case study. Journal of Corporate Social Responsibility And Environmental Management. Willey Online Library.
Epstein, Marc J. And Andriana Rejc Buhavac. 2014. Making Sustainability Work, Best Practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts. Berrett-Koehler Publishers, Inc. San Francisco
Agustami, S., & Hidayat, S. (2017). Pengaruh Profibilitas Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial. Jurnal Riset Akuntansi Dan Keuangan, 3(3), 753. https://doi.org/10.17509/jrak.v3i3.6618
Anindito, T., & Ardiyanto, M. D. (2015). Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Kimia dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar dalam BEI tahun. Akuntansi Dan Bisnis, 2, 1–12.
Aulia, F. Z. (2015). Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan, dan Liputan Media terhadap Environmental Disclosure (Universitas Negeri Semarang; Vol. 3). https://doi.org/ISSN 2252-6765
Aulia, F. Z., & Agustina, L. (2015). Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan, Dan Liputan Media Terhadap Environmental Disclosure. Jurnal Akuntansi, 4(3), 38–46. https://doi.org/10.4324/9780203360392_chapter_3
Daniel, N. U. (2013). Pengaruh Ukuran Perusahaan, Leverage dan Likuiditas Terhadap Luas Pengungkapan Laporan Keuangan. 24.
Dita, A. N. H. (2018). Pengaruh Kinerja Lingkungan dan Profitabilitas Terhadap Corporate Social Responsibility (CSR) Disclosure (Vol. 15). https://doi.org/10.22201/fq.18708404e.2004.3.66178
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi (4th ed.). Semarang: Universitas Diponegoro.
Gozali, N. O., How, J. C. Y., & Verhoeven, P. (2002). The economic consequences of voluntary environmental information disclosure. The International Environmental Modelling and Software Society, Lugano, Switzerland, 2(June), 484–489.
Hasan, S., & Andriany, D. (2018). Pengantar CSR. Yogyakarta: Pustaka Pelajar.
Havidz, H. B. H., & Mahaputra, M. R. (2020). THE FACTOR WHICH INFLUENCE IT INFRASTRUCTURE: SOFTWARE, IT FLEXIBILITY AND ORGANIZATIONAL PERFORMANCE (STUDY OF MANAGEMENT INFORMATIONS SYSTEMS LITERATURE). Dinasti International Journal of Digital Business Management, 1(6), 1023-1031.
Hidayat, F. (2018). Analisis Pengaruh Kualitas Produk (Quality Product) Terhadap Citra Perusahaan (Corporate Image) Pd. Family Jaya Sumpiuh. Institut Agama Islam Negeri Purwokerto
Karina, L. A. D., & Yuyetta, E. N. A. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan CSR. Jurnal Bisnis Dan Ekonomi (JBE), 2 Nomor 2(1), 1–12
Kesuma, R. (2017). Pengaruh Profitabilitas, Likuiditas, Growth, Media Exposure Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Dan Mengikuti Proper Tahun 2013. Universitas Muhammadiyah Yogyakarta.
Lyon, T. P., & Shimshack, J. P. (2015). Environmental Disclosure: Evidence From Newsweek’s Green Companies Rankings. In Business and Society (Vol. 54). https://doi.org/10.1177/0007650312439701
Maharesti, W. S. (2018). Pengaruh Ukuran Dewan Komisaris, Ukuran Perusahaan, Profitabilitas, Kinerja Lingkungan Dan Liputan Media Terhadap Pengungkapan Corporate Social Responsibility ( Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Menerbitkan Laporan Corporate Social Re (Universitas Islam Indonesia Yogyakarta; Vol. 15). https://doi.org/10.22201/fq.18708404e.2004.3.66178
Nguyen, P. T., Yandi, A., & Mahaputra, M. R. (2020). Factors That Influence Employee Performance: Motivation, Leadership, Environment, Culture Organization, Work Achievement, Competence And Compensation (A Study Of Human Resource Management Literature Studies). Dinasti International Journal of Digital Business Management, 1(4), 645-662.
Nguyen, P. T., Arifani, A. Z. T., Susanti, A. Y., & Mahaputra, M. R. (2020). LITERETURE REVIEW FACTORS AFFECTING EMPLOYEE PERFORMANCE: COMPETENCE, COMPENSATION AND LEADERSHIP. Dinasti International Journal of Economics, Finance & Accounting, 1(3), 538-549.
Marulloh, A. (2018). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (Csr) Pada Laporan Tahunan Badan Usaha Milik Negara (Bumn) Bidang Industri Pupuk Dan Semen. Universitas Lampung.
Nurjanah, N. (2015). Kinerja Lingkungan, Leverage, Profil dan Pertumbuhan Perusahaan: Pengaruhnya Terhadap CSR Disclosure.
Nurlaila, Lubis, A. F., Bukit, R., & Fachruddin, K. A. (2017). The influence of stakeholder pressure and environmental performance on corporate social and enviromental disclosureand its implication on the value of the firm?: (The study on mining companies listed at Indonesia stock exchange in 2011-2015). International Journal of Economic Research, 14(15), 353–369.
Pakpahan, Y., & Rajagukguk, L. (2018). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial. 18(2).
Panjaitan, J. (2015). Citra Perusahaan Di Mata Masyarakat (Studi Deskriptif Kuantitatif Pengukuran Citra PT Pertamina EP Field Pangkalan Susu Kelurahan Beras Basah Kecamatan Pangkalan Susu). 1–10.
Prasiska, Y. V., & Dkk, D. (2017). CSR dan Citra Perusahaan. Jurnal Bisnis Dan Ekonomi, 24(1), 43–49.
Prasiska, Y. V., Pertiwi, B., & Nabila, Y. R. (2017). CSR dan Citra Perusahaan (Survei Pada Warga Sekitar PT Pandatex). 339–344.
Pratiwi, kurnia putri, & Chariri, A. (2013). Environmental Incidents, Pemberitaan Media dan Praktik Pengungkapan Lingkungan (Environmental Disclosures)?: Studi Pada Sustainability Report Asia Pulp and Paper Co., Ltd. Diponegoro Journal of Accountinng, 2(3), 1–12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Sarumpaet, S. (2006). The Relationship Between Environmental Performance And Financial Performance of Indonesian Companies. Jurnal Akuntansi Dan Keuangan, 7(2), 89–98. https://doi.org/10.9744/JAK.7.2.PP. 89-98
Sembiring, E. R. (2005). Karakteristik Perusahaan Dan Pengungkapan Tanggung Jawab Sosial: Study Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Jakarta. 69–85.
Sudjana, N. L. A. S., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan CSR Dengan Profile Perusahaan Sebagai Variabel Pemoderasi. 19, 2468–2495.
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(25), 107–117.
Du, S., Vieira, E.T. Striving for Legitimacy Through Corporate Social Responsibility: Insights from Oil Companies. J Bus Ethics 110, 413–427 (2012). https://doi.org/10.1007/s10551-012-1490-4
Senz, Cesar. 2019. Building legitimacy and trust between a mining company and a community to earn social license to operate: A Peruvian case study. Journal of Corporate Social Responsibility And Environmental Management. Willey Online Library.
Epstein, Marc J. And Andriana Rejc Buhavac. 2014. Making Sustainability Work, Best Practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts. Berrett-Koehler Publishers, Inc. San Francisco
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