COMPANY CHARACTERISTICS AND SOCIAL DISCLOSURE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
DOI:
https://doi.org/10.38035/ijam.v1i3.194Keywords:
Company Characteristics, Social DisclosureAbstract
This study investigates the social responsibility practices of manufacturing companies in Indonesia. Specifically, this study aims to analyse the influence of firm characteristics on the social responsibility disclosure of manufacturing companies. As a census study, this study covers all manufacturing companies listed on the Jakarta Stock Exchange (JSX). The results show that the social responsibility disclosure made by manufacturing companies is relatively low, while the characteristics of the company provide a diverse impact on social responsibility practices.
References
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Honjo, Y. (2021). The impact of founders’ human capital on initial capital structure: Evidence from Japan. Technovation, 100, 102191. https://doi.org/10.1016/j.technovation.2020.102191
Kabul Wahyu Utomo, Mila Arlinawati, N. N. S. (2020). The Sensitivity of Financial Position and Financial Behavior of Young Workers. Jurnal Manajemen, 24(2), 232. https://doi.org/10.24912/jm.v24i2.645
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Listiawati, I. (2021). Pengaruh profitabilitas, kepemilikan saham publik, dewan komisaris independen, ukuran perusahaan dan leverage terhadap pengungkapan corporate social responsibility pada perusahaan sektor barang konsumen primer yang terdaftar di bei tahun 2017-2019. Repository Pancasakti Tegal .
Made ayu Riski. (2021). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan. E-Jurnal Akuntasi Udayana.
Mochamad Rafi Rachman, M. P. (2021). Pengaruh Profitabilitas , Likuiditas, dan Leverage terhadap Nilai perusahaan dengan Corporate Social Responbility Sebagai Variabel Pemoderasi. Jurnal Ilmu dan Riset Akuntansi.
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Muslichah. (2020). The effect of environmental, social disclosure, and financial performance on firm value. Jurnal Akuntansi dan Auditing Indonesia , 1-2.
Nofrivul, Y. M. (2022). EFFECT OF PROBABILITY ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) OF HIGH PROFILE REGISTERED COMPANY. COSTING:Journal of Economic, Business and Accounting.
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Rodliyatul Nur Afifah, I. I. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di BEI Periode 2015-2018). Jurnal Riset Manajemen dan Akuntansi.
Rosida majid, a. n. (2021). MANAJEMEN RISIKO DAN MEDIA EXPOSURE SEBAGAI PEMODERASI. Business Management, Economic, and Accounting National Seminar.
Salas, M. A. (2022). Pengaruh kepemilikan manajerial dan profitabilitas terhadap Nilai perusahaan dengan Corporate social responsibility Sebagai Moderasi. Jurnal Akuntansi dan Manajemen mutiara madani .
Sauh Hwee Teng, A. C. (2022). Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019. Jurnal program studi akuntasi Politeknik Ganesha.
Savina Maya Trinanda, M. Y. (2018). Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Jasa Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). progress Conference .
Wahtu Prasetya, D. P. (2021). Pengaruh Ukuran Dewan Komisaris Independen sebagai Moderator Hubungan Ukuran Perusahaan (Size)terhadapPengungkapan Corporate Social Responsibility. Jurnal Pendidikan Tambusai, 6.
Allen, F., Carletti, E., & Marquez, R. (2015). Deposits and bank capital structure. Journal of Financial Economics, 118(3), 601–619. https://doi.org/10.1016/j.jfineco.2014.11.003
Andrei, D., Cujean, J., & Wilson, M. (2022). The Lost Capital Asset Pricing Model. Journal of Finance and Accounting, 3(4).
Bromiley, P., McShane, M., Nair, A., & Rustambekov, E. (2015). Enterprise Risk Management: Review, Critique, and Research Directions. Long Range Planning, 48(4), 265–276. https://doi.org/10.1016/j.lrp.2014.07.005
Gofwan, H. (2022). Effect of Accounting Information System on Financial Performance of Firms?: A Review of Related Literatures. DEPARTMENT OF ACCOUNTING – 2nd Departmental Seminar Series with the Theme – History of Accounting Thoughts: A Methodological Approach Page, 2020, 57–60.
Honjo, Y. (2021). The impact of founders’ human capital on initial capital structure: Evidence from Japan. Technovation, 100, 102191. https://doi.org/10.1016/j.technovation.2020.102191
Kabul Wahyu Utomo, Mila Arlinawati, N. N. S. (2020). The Sensitivity of Financial Position and Financial Behavior of Young Workers. Jurnal Manajemen, 24(2), 232. https://doi.org/10.24912/jm.v24i2.645
Kuehn, L. A., Simutin, M., & Wang, J. J. (2017). A Labor Capital Asset Pricing Model. Journal of Finance, 72(5), 2131–2178. https://doi.org/10.1111/jofi.12504
Lee, M. T., & Suh, I. (2022). Understanding the effects of Environment, Social, and Governance conduct on financial performance: Arguments for a process and integrated modelling approach. Sustainable Technology and Entrepreneurship, 1(1), 100004. https://doi.org/10.1016/j.stae.2022.100004
Likitwongkajon, N., & Vithessonthi, C. (2020). Do foreign investments increase firm value and firm performance? Evidence from Japan. Research in International Business and Finance, 51(August 2018), 101099. https://doi.org/10.1016/j.ribaf.2019.101099
Sawitri, N. N., Ermayanti, D., Farida, U., Junus, D., Baharuddin, Hasmin, Yusriadi, Rachman, E., Jumra, & Vikaliana, R. (2019). Human Resources Competency, the Use of Information Technology and Internal Accounting Control on Time Procurement of Financial Reporting. Journal of Physics: Conference Series, 1175(1). https://doi.org/10.1088/1742-6596/1175/1/012263
Saygili, E., Arslan, S., & Birkan, A. O. (2022). ESG practices and corporate financial performance: Evidence from Borsa Istanbul. Borsa Istanbul Review, 22(3), 525–533. https://doi.org/10.1016/j.bir.2021.07.001
Viviers, S., & Cohen, H. (2011). Perspectives on capital budgeting in the South African motor manufacturing industry. Meditari Accountancy Research, 19(1/2), 75–93. https://doi.org/10.1108/10222521111178646
Xie, X., Hoang, T. T., & Zhu, Q. (2022). Green process innovation and financial performance: The role of green social capital and customers’ tacit green needs. Journal of Innovation and Knowledge, 7(1), 100165. https://doi.org/10.1016/j.jik.2022.100165
Angela K. Davis, D. A. (2016). Do Socially Responsible Firms Pay More Taxes. American Accounting Association.
Catur Wulandari, D. E. (2022). PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN. Jurnal Ilmu dan Riset Akuntasi.
Chandrasekhar Krishnamurti, E. V. (2018). The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence,. Pacific-Basin Finance Journal,.
Deddy Sulestiyono, M. A. (2022). Pengaruh Kinerja Keuangan Perusahaan Terhadap Keputusan Pengungkapan Corporate Social Responbility. Jurnal Ekonomi dan Bisnis.
Devvy Noveliza, R. R. (2022). PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVERNING. Jurnal Bisnis,Logistik dan Supply chain.
Dewi Nur Indah Sari, I. B. (2022). PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN UMUR PERUSAHAAN. Jurnal Ilmu dan Riset Akuntasi .
DUMARIANI SILALAHI, H. S. (2022). ANALYSIS OF INDUSTRY TYPE, COMPANY BASIS AND MEDIA EXPOSURE TOWARD THE CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INMANUFACTURING COMPANIESON REGISTEREDIN INDONESIA STOCK EXCHANGE. JURNAL ILMIAH KOHESI.
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets:. The Journal of Finance and Data Science.
Listiawati, I. (2021). Pengaruh profitabilitas, kepemilikan saham publik, dewan komisaris independen, ukuran perusahaan dan leverage terhadap pengungkapan corporate social responsibility pada perusahaan sektor barang konsumen primer yang terdaftar di bei tahun 2017-2019. Repository Pancasakti Tegal .
Made ayu Riski. (2021). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan. E-Jurnal Akuntasi Udayana.
Mochamad Rafi Rachman, M. P. (2021). Pengaruh Profitabilitas , Likuiditas, dan Leverage terhadap Nilai perusahaan dengan Corporate Social Responbility Sebagai Variabel Pemoderasi. Jurnal Ilmu dan Riset Akuntansi.
Mohammad Nur Uddin, M. H. (2022). Profitability, marketability, and CSR disclosure efficiency of the banking industry in Bangladesh. Heliyon,.
Muslichah. (2020). The effect of environmental, social disclosure, and financial performance on firm value. Jurnal Akuntansi dan Auditing Indonesia , 1-2.
Nofrivul, Y. M. (2022). EFFECT OF PROBABILITY ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) OF HIGH PROFILE REGISTERED COMPANY. COSTING:Journal of Economic, Business and Accounting.
Pramesti3, N. L. (2021). PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN PROFITABILITAS TERHADAPPENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Jurnal Kharisma.
Radliyatul Nur Afifah, I. I. (2021). PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Jurnal Riset Manajemen dan Akuntasi.
rahmantari, N. l. (2021). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. Jurnal Ganee Swara.
Rahmantari, N. L. (2021). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Unsmataram.
Rodliyatul Nur Afifah, I. I. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di BEI Periode 2015-2018). Jurnal Riset Manajemen dan Akuntansi.
Rosida majid, a. n. (2021). MANAJEMEN RISIKO DAN MEDIA EXPOSURE SEBAGAI PEMODERASI. Business Management, Economic, and Accounting National Seminar.
Salas, M. A. (2022). Pengaruh kepemilikan manajerial dan profitabilitas terhadap Nilai perusahaan dengan Corporate social responsibility Sebagai Moderasi. Jurnal Akuntansi dan Manajemen mutiara madani .
Sauh Hwee Teng, A. C. (2022). Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019. Jurnal program studi akuntasi Politeknik Ganesha.
Savina Maya Trinanda, M. Y. (2018). Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Jasa Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). progress Conference .
Wahtu Prasetya, D. P. (2021). Pengaruh Ukuran Dewan Komisaris Independen sebagai Moderator Hubungan Ukuran Perusahaan (Size)terhadapPengungkapan Corporate Social Responsibility. Jurnal Pendidikan Tambusai, 6.
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Published
2022-12-28
How to Cite
Nyoman Sawitri, N. (2022). COMPANY CHARACTERISTICS AND SOCIAL DISCLOSURE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE. International Journal of Advanced Multidisciplinary, 1(3), 249–257. https://doi.org/10.38035/ijam.v1i3.194
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