Pengaruh Kinerja Keuangan terhadap Pengungkapan "Corporate Social Responsibility"

Abstract

Di era globalisasi saat ini banyak perusahaan di Indonesia terutama perusahaan manufaktur yang dimana kegiatan usaha perusahaan tersebut berdampak langsung pada kerusakan lingkungan sekitar, dengan demikian perusahaan wajib berkontribusi dalam kegiatan tanggung jawab sosial. Namun, di Indonesia sendiri kegiatan tanggung jawab sosial masih tergolong jarang karena masih dipertanyakan terutama biaya serta regulasi lainnya. Tujuan pada penelitian ini untuk membuktikan secara empiris mengenai pengaruh dari adanya jeda periode diantara kinerja keuangan perusahaan dengan pengungkapan CSR perusahaan. Sampel penelitian ini berjumlah 23 perusahaan yang terdaftar di Bursa Efek Indonesia. CSR diukur dengan pengungkapan secara keseluruhan sebanyak 152 indikator menurut Indeks GRI. Hasil penelitian ini menemukan bahwa kinerja keuangan pada perusahaan manufaktur di Indonesia terbukti tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, begitu pula dengan ukuran Perusahaan.In the current era of globalization, there are many companies in Indonesia, especially manufacturing companies, where the company's business activities have a direct impact on environmental damage, thus the company is obliged to contribute to social responsibility activities. However, in Indonesia itself, social responsibility activities are still relatively rare because they are still questioned, especially costs and other regulations. The purpose of this study is to prove empirically the effect of the lag period between the company's financial performance and the company's CSR disclosure. The sample of this study amounted to 23 companies listed on the Indonesia Stock Exchange. CSR is measured by overall disclosure of 152 indicators according to the GRI Index. The results of this study found that financial performance in manufacturing companies in Indonesia proved to have no effect on the disclosure of Corporate Social Responsibility, as well as the size of the company. Corporate Social Responsibility disclosure, as well as the size of the Company