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All Journal Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
TEDDY JURNALI
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Perspektif Kelembagaan, Tekanan Eksternal, dan Pengungkapan Tanggung Jawab Sosial Perusahaan Teddy Jurnali; Susanti Susanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.1037

Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility towards the social or the surrounding environment as a result of company operations. In Indonesia, there are many factors that influence a company in disclosing CSR such as government intervention (Laws, Government Regulations and Regional Regulations), external corporate pressure on CSR (foreign subsidiaries and company scale), as well as institutional perspectives (industry sensitivity and CSR promoting institutions). This study examines the institutional perspective of CSR reporting among listed companies in Indonesia. The purpose of this paper is to identify the influence of sensitivity industries; the presence of CSR promoting institutions; subsidiaries of MNC’s and business size and explore the managerial perceptions on CSR reporting. This research extends the existing literature on the debate over accountability, regulation, international standards, sustainability, and the influence or otherwise of other stakeholders by exploring organisational and external institutional drivers of CSR reporting in developing countries. This research was conducted with quantitative data and linear regression methods with 1,730 data or the same as 346 companies. The result showed that sensitivity industries, subsidiaries of MNC’s and business size have a significant effect on CSR disclosure, while CSR promoting institutions was not able to affect CSR disclosure significantly. This study helps to understand how institutional perspectives as well as company external pressures can influence CSR disclosure in Indonesia.
UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK Teddy Jurnali; Nova Sari Manurung
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1722

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
Co-Authors Agnesia Alamsyah Putri Amira Adfiani Andhika Bayu Arina Juwita Ayu Fauzia Rahmah Dame Afrina Sihombing Elita Elita Febby Febby Indah Lilian Sari Br Ambarita Jaslyn Jaslyn Joan Joan Juma Pertiwi Kezia Yohana Zai Mujiyati Irsad Nany Tan Nindi Suci Rahmadani Nova Sari Manurung Nur Alficha Putri Salsabella Ricky Kurniadi Rina Anggraini Saffian Saffian Sama, Hendi Sari Dewi Sellinna Octaviani Silfia Nadilla Sudirman Sudirman Sumantri, Sumantri Surny Surny Surya Chandra Susanti Susanti Tuanku Stefino Vina Liesty Indriani Yulianti Yulianti