Authors:

Desi Ratnadewi, I Gde Ary Wirajaya

Abstract:

“CSR disclosure is the disclosure of all information on social activities carried out by the company. The research aims to determine the influence of foreign ownership, managerial ownership, profitability, and media exposure on the intensity of CSR disclosure. This research uses a sampling method, namely non-probability sampling with purposive sampling technique. There are 173 companies with 519 observations. The data analysis technique used is multiple linear regression analysis. The research results show that profitability and media exposure have a positive effect on the intensity of corporate social responsibility disclosure. Managerial ownership has a negative effect on the intensity of corporate social responsibility disclosure. Foreign ownership has no effect on the intensity of corporate social responsibility disclosure.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

  • Abu Qa dan, M. B., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan. Social Responsibility Journal, 15(1), 28–46. https://doi.org/10.1108/SRJ-11-2017-0225
  • Alshbili, I., Elamer, A. A., & Beddewela, E. (2020). Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country. Accounting Research Journal, 33(1), 148–166. https://doi.org/10.1108/ARJ-03-2018-0060
  • Arikarsita, N. W., & Wirakusuma, M. G. (2020). Kinerja Lingkungan, Kepemilikan manajerial, Media Exposure dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 30(12), 3096. https://doi.org/10.24843/eja.2020.v30.i12.p08
  • Asiah, N., & Muniruddin, S. (2018). Kepemilikan Asing , Dan Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(2), 265–275. http://www.jim.unsyiah.ac.id/EKA/article/view/10547
  • Aulia, M. I., & Aini, A. (2021, February). Faktor Yang Memengaruhi Pengungkapan Corporate Social Responsibility. In UMMagelang Conference Series (pp. 495-508).
  • Bursa Efek Indonesia. (2021). Laporan Tahunan. Dalam www.idx.co.id. Diakses pada 20 September 2021.
  • Darma, B. D., Arza, F. I., & Halmawati, H. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility: Jurnal Eksplorasi Akuntansi, 1(1), 78–89. https://doi.org/10.24036/jea.v1i1.63
  • detikNews. (2021). 102 Warga Keracunan Gas Pabrik. Website: https://news.detik.com/berita-jawa-barat/d-5593210/102-warga-keracunan-gas-pabrik-dprd-karawang-jangan-terulang-lagi. Diakses pada 28 Oktober 2021.
  • Freeman, R. E. (2015). Stakeholder Theory. Wiley Encyclopedia of Management, 1–6. https://doi.org/10.1002/9781118785317.weom020179
  • Ghozali Imam dan Anis Chariri. (2014). Teori Akuntansi Internasional Financial Reporting System (IFRS). Edisi (empat). Semarang: Badan Penerbit Universitas Diponegoro
  • Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS
    1. Badan Penerbit Universitas Diponegoro: Semarang
  • Gunawan, A., Puntoro, H. R., & Pakolo, R. P. (2019). the Effect of Profitability, Company Age, and Public Ownership on Corporate Social Responsibility Disclosure. Jurnal Akuntansi Trisakti, 5(2), 291. https://doi.org/10.25105/jat.v5i2.4860
  • Hasibuan, N. S., & Wulan, M. (2020). PENGARUH UKURAN PERUSAHAAN , GROWTH DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL. 167–180. https://doi.org/10.33510/statera.2020.2.2.167-180
  • Herman. (2018). Manfaat Corporate Social Responsibility oleh Stakeholder Primer dan Sekunder (Studi Kasus Pada PT. Asia Sawit Makmur Jaya Provinsi Riau) Herman Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Politik Universitas Islam Riau. Jurnal Ilmiah Manajemen Publik Dan Kebijakan Sosial, 2(2), 264–277.
  • Hotria, H., & Afriyenti, M. (2018). Pengaruh Agresivitas Pajak, Media Exposure, Profitabilitas, dan Sertifikat ISO 14001 terhadap Minat Pengungkapan CSR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017). Wahana Riset Akuntansi, 6(2), 1311. https://doi.org/10.24036/wra.v6i2.102514
  • Irhami, W., & Diana, N. (2020). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Kinerja Keuangan dan Pertumbuhan Perushaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Parusahaan Manufaktur Yang Tercatat di Bursa Efek Indonesia Tahun 2016-2018). E-Jra, 09(10), 13–29.
  • Kardiyanti, N. K. E., & Dwirandra, A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338-2350.
  • Kim, W. S., Park, K., & Lee, S. H. (2018). Corporate social responsibility, ownership structure, and firm value: Evidence from Korea. Sustainability (Switzerland), 10(7). https://doi.org/10.3390/su10072497
  • Kirana, G., Shinta, N., & Rahmasari, W. (2021). Pengaruh Tata Kelola Perusahaan , Ukuran Perusahaan , dan Keterbukaan Massa Terhadap Pengungkapan Informasi Lingkungan Influence of Corporate Governance , Size of Company , and Media Exposure to Environmental Disclosure. 17(1), 45–54.
  • Komang, N., Trisna, A., Mediatrix, M., & Sari, R. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh Ukuran Perusahaan , Leverage , dan Profitabilitas Pada CSR Disclosure Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia PENDAHULUAN Modernisasi suatu wilayah sering kali didukung ole. 27, 1956–1982.
  • Listyaningsih, E., Dewi, R., & Baiti, N. (2018). The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index. Indonesian Journal of Business and Entrepreneurship, 4(3), 273–281. https://doi.org/10.17358/ijbe.4.3.273
  • Manurung, D.T.H., Kusumah, W.R., Hapsari, D.W., Husnatarina, F. . (2017). The Effect of Corporate Governance on Corporate Social Responsibility Disclosure and Performance. International Journal of Art and Commerce, 6(5), 15–28. https://www.researchgate.net/publication/318596515%0AEffect
  • Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. 124(47), 16–28. https://doi.org/10.2991/aebmr.k.200305.047
  • Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
  • Pakpahan, Y., & Rajagukguk, L. (2018). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi, 18(2), 197–218.
  • http://ejournal.ukrida.ac.id/ojs/index.php/Akun/article/view/1631
  • Permadiswara, K. Y., & Sujana, I. K. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 25, 690. https://doi.org/10.24843/eja.2018.v25.i01.p26
  • Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
  • Putra, H. K., Kamilah, K., & Indrawati, N. (2018). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 S.D 2018. Jurnal Akuntansi, 9(1), 61–72.
  • Putri, K., Dharma, F., & Sukmasari, D. (2020). Faktor Yang Mempengaruhi Pengungkapan Csr, Sebuah Study Empiris Perusahaan Manufaktur. Jurnal Akuntansi Dan Keuangan, 25(2), 59–73. https://doi.org/10.23960/jak.v25i2.253
  • Revaldo, A. A., & Rusmanto, T. (2020). the Effect of Profitability, Liquidity, Firm Size and Media Exposure on Corporate Social Responsibility Disclosure in Indonesian Non-Banking State-Owned Enterprises. Russian Journal of Agricultural and Socio-Economic Sciences, 103(7), 140–148. https://doi.org/10.18551/rjoas.2020-07.17
  • Rivandi, M. (2020). Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI. Akuntabilitas, 13(2), 205–220. https://doi.org/10.15408/akt.v13i2.17336
  • Salehi, M., Tarighi, H., & Rezanezhad, M. (2017). The relationship between board of directors’ structure and company ownership with corporate social responsibility disclosure: Iranian angle. Humanomics, 33(4), 398–418. https://doi.org/10.1108/H-02-2017-0022
  • Sandityas, Z. A. (2018). Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung jawab Sosial Perusahaan ( Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2015-2018 ). Seminar Nasional Dan The 6th Call for Syariah Paper, 471–480.
  • Sari, A. P. (2020). Peran Kepemilikan Asing, Leverage dan Profitabilitas Terhadap Pengungkapan Coorporate Social Responsibility Perusahaan. Ekonomis: Journal of Economics and Business, 4(1), 154. https://doi.org/10.33087/ekonomis.v4i1.132
  • 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. 11(November), 218–229.
  • Singal, P. A. (2017). I Nyoman Wijana Asmara Putra 2 Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. 928–942.
  • 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
  • Suchman, M. C. (1995). Suchman 1995 Managing Legitimacy Strategic and Institutional Approaches_AMR. 20(3), 571–610.
  • Sugiyono. DR.(2019). Metode Penelitian Manajemen. Edisi (Enam). Bandung: CV ALFABETA.
  • Sukasih, A., & Sugiyanto, E. (2017). Pengaruh Struktur Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015). Riset Akuntansi Dan Keuangan Indonesia, 2(2), 121–131. https://doi.org/10.23917/reaksi.v2i2.4894
  • Suprijani, P., & Patrisia, D. (2020). Pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Kebijakan Dividen terhadap Corporate Social Responsibility. Jurnal Kajian Manajemen Dan Wirausaha, 2(2), 83. https://doi.org/10.24036/jkmw0284960
  • Tokas1, K., & Yadav2, K. (2020). Foreign Ownership and Corporate Social Responsibility: The Case of an Emerging Market. DOI: 10.1177/0972150920920444
  • Ullah, M. S., Muttakin, M. B., & Khan, A. (2019). Corporate governance and corporate social responsibility disclosures in insurance companies. International Journal of Accounting and Information Management, 27(2), 284–300. https://doi.org/10.1108/IJAIM-10-2017-0120
  • Visesha, N., & Efendi, D. (2019). Pengaruh Kepemilikan Saham Terhadap. Jurnal Ilmu Dan Riset Akuntansi, 8(3), 1–21.
  • Wagner, R., & Seele, P. (2017). Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective. Journal of Business Ethics, 146(2), 333–351. https://doi.org/10.1007/s10551-017-3654-8
  • Wiagustini, N.L.P. (2014). Manajemen Keuangan. Edisi (Pertama). Denpasar: Udayana University Press.
  • 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, 3(2), 107–117.
  • Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1826–1856.
  • Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1445–1472. https://doi.org/10.24843/EJA.2018.v22.i02.p23
  • Yani, N. P. T. P., & Suputra, I. D. G. D. (2020). Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(5), 1196. https://doi.org/10.24843/eja.2020.v30.i05.p10
  • Yekini, K., Li, H., Ohalehi, P., & Chijoke-Mgbame, A. M. (2019). CSR disclosure and corporate sustainability: Evidence from the shenzhen stock exchange. International Journal of Business Governance and Ethics, 13(3), 300–322. https://doi.org/10.1504/IJBGE.2019.099370
  • Yuliskayani, L., & Damayanthi, I. G. A. E. (2018). Consumer Proximity, Media Exposure, Enviromental Sensitivity, dan Profitability dalam Memengaruhi CSRDdi Indonesia. E-Jurnal Akuntansi, 23, 1651. https://doi.org/10.24843/eja.2018.v23.i03.p02

PDF:

https://jurnal.harianregional.com/akuntansi/full-86453

Published

2024-01-27

How To Cite

RATNADEWI, Desi; WIRAJAYA, I Gde Ary. Kepemilikan Asing, Kepemilikan Manajerial, Profitabilitas, Media Exposure dan Intensitas Pengungkapan Corporate Social Responsibility.E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 155-168, jan. 2024. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-86453. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2024.v34.i01.p12.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 34 No 1 (2024)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License