PENGUKURAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN MENGGUNAKAN PROFITABILITAS, REPUTASI, DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PREDIKTOR
Universitas Negeri Malang
Indonesia
Universitas Negeri Malang
Indonesia
Abstract
Pandemi COVID-19 membuat khawatir semua sektor kehidupan. Dahsyatnya dampak yang ditimbulkan membuat seluruh pihak saling membantu untuk mengurangi dampak pandemi, termasuk perusahaan. Corporate Social Responsibility (CSR) adalah wujud kepedulian perusahaan terhadap perubahan kepada lingkungan sekitarnya. Tujuan penelitian ini adalah untuk mengkaji profitabilitas, reputasi, dan good corporate governance yang diproksikan komisaris independen dan komite audit terhadap CSR disclosure. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2021. Sampel sebanyak 32 perusahaan manufaktur berhasil dipilih melalui metode purposive sampling. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan diperoleh dari website BEI dan perusahaan. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa reputasi dan komite audit berpengaruh positif signifikan terhadap CSR disclosure, sedangkan profitabilitas dan komisaris independen tidak berpengaruh terhadap CSR disclosure. Penelitian ini diharapkan dapat menjadi pertimbangan untuk perusahaan agar lebih berfokus dalam CSR karena pengungkapannya yang cukup rendah
Keywords
References
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