Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial
Abstract
This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).
Downloads
References
Darma, B. D., Arza, F. I., & Halmawati. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility. Jurnal Eksplorasi Akuntansi.
Darwis, H. (2017). Ukuran Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan High Profile Di Bei. Jurnal Keuangan Dan Perbankan, 13(1), 52–61.
Fu, Z. (2019). Research on the Influence of Political Correlation of Private Listed Companies on Corporate Social Responsibility Behavior. American Journal of Industrial and Business Management. https://doi.org/10.4236/ajibm.2019.93040
Garcia-Sanchez, I. M., Cuadrado-Ballesteros, B., & Sepulveda, C. (2014). Does media pressure moderate CSR disclosures by external directors? Management Decision. https://doi.org/10.1108/MD-09-2013-0446
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility——evidence from Listed private companies in China. International Journal of Corporate Social Responsibility. https://doi.org/10.1186/s40991-016-0007-3
Juniawati, M. (2018). Pengukuran Pengungkapan Tanggung Jawab Sosial Perusahaan Bank Syariah Di Indonesia. Jurnal Akuntansi Dan Perbankan Syariah, 01(40), 153–178.
Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12150
NUSWANTARA, D. A., & PRAMESTI, D. A. (2020). Corporate Social Responsibility Regulation in the Indonesian Mining Companies. The Journal of Asian Finance, Economics and Business, 7(10), 161–169. https://doi.org/10.13106/jafeb.2020.vol7.no10.161
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625–1641.
Putri, T. R., Sari, R. N., & Sari, R. N. (2013). Pengaruh Kepemilikan Asing , Kinerja Lingkungan Dan Pengaruh Politik Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Sosial Ekonomi Pembangunan.
Putri, W. A., Studi, P., Manajerial, A., Batam, P. N., Studi, P., Manajerial, A., & Batam, P. N. (2019). the Effect of Political Connection of Csr Disclosure With. Journal of Applied Managerial Accounting, 3(2), 247–261.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016a). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016b). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.
Rauf, F., Voinea, C. L., Hashmi, H. B. A., & Fratostiteanu, C. (2020). Moderating effect of political embeddedness on the relationship between resources base and quality of CSR disclosure in China. Sustainability (Switzerland). https://doi.org/10.3390/SU12083323
Romi, M. (2012). CORPORATE SOCIAL RESPONSIBILITY (CSR):Tinjauan Teori dan Praktek di Indonesia. Jurnal Aplikasi Bisnis, 2(2), 49–59. https://www.academia.edu/30213987/Akuntansi_Pertanggungjawaban_sosial_Corporate_sosial_Responbilitty_
Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. Managerial Auditing Journal, 25(6), 591–613. https://doi.org/10.1108/02686901011054881
Saraswati, E., Sagitaputri, A., & Rahadian, Y. (2020). Political Connections and CSR Disclosures in Indonesia. Journal of Asian Finance, Economics and Business, 7(11), 1097–1104. https://doi.org/10.13106/jafeb.2020.vol7.no11.1097
Sembiring, E. R. (2005). SNA VIII Solo, 15 – 16 September 2005. September, 15–16.
Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995
Sparta, D., & Rheadanti, D. K. (2019). Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Equity, 22(1), 12. https://doi.org/10.34209/equ.v22i1.903
Tan, A., Benni, D., & Liani, W. (2016). Determinants of corporate social responsibility disclosure and investor reaction. International Journal of Economics and Financial Issues.
Wang, J., Song, L., & Yao, S. (2013). The determinants of corporate social responsibility disclosure: Evidence from China. Journal of Applied Business Research. https://doi.org/10.19030/jabr.v29i6.8220
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.
Widiawan, I. G. A. R., Purnawati, I. G. A., & Julianto, I. P. (2017). Pengaruh Consumer Proximity, Media Exposure, Dan Profitability Terhadap Corporate Social Responsibility (Csr) Disclosure Perusahaan Di Indonesia. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
Copyright (c) 2021 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 983 , 
PDF downloads: 920
