The Influence of Family Ownership and Company Size on Corporate Social Responsibility Disclosure
Article Sidebar
Company Size,
Corporate Social Responsibility Index (CSRDI)
Main Article Content
Abstract
This study was conducted with the aim of obtaining empirical evidence that family ownership and company size have an influence on corporate CSR disclosure. This study used a quantitative method as its research approach. All public companies listed on the Indonesia Stock Exchange (IDX) and State-Owned Enterprises (BUMN) became the population in the study. Data were obtained from the Indonesia Stock Exchange (IDX) in the form of annual reports and company sustainability reports. The sample determination in this study was carried out using a non-probability sampling method, through a purposive sampling technique with the aim of obtaining a representative sample according to the researcher's criteria. This study utilized multiple regression analysis as its data analysis technique, using the SPSS program version 24. Based on the data collected and tests conducted on 56 company samples using multiple regression models, it can be concluded that family ownership and company size have a positive influence on CSR disclosure of public companies and state-owned enterprises in Indonesia in the 2015-2019 period.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Anggita, M. ., Putri, T. ., & Kurniawan, A. (2019). The Effect of Tax Avoidance, Earnings Management and Political Connection on Corporate Social Resposibility Disclosure : Indonesian Manufacturing Companies Evidence. Accounting Research Journal of Sutaatmadja, 3(2), 212–225.
Aprianto, R. (2015). Proporsisi Hukum Antara Surat Edaran BI Nomor 13/28/DPNP perihal Penerapan Strategi ANti Fraud Bagi BU dengan Peraturan BI Nomor 11/25/2009 Tentang Penerapan Manajemen Risiko. Journal Privat Law, 7(1), 7–27.
Bianchi, M. . (2019). Political Connections and Corporate Social Responsibility Reporting in Portugal. Faculty of Economics, University of Porto, Porto, Portugal, 26(4).
Bowen, H. . (1953). Social Responsibilities of the Businessman. New York : Harper and Row.
Fawwazy, M. D. (2019). Pengaruh Kepemilikan Keluarga Terhadap Pengungkapan CSR. Skripsi Fakultas Ekonomi Universitas Islam. Yogyakarta.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. 25. Semarang: Badan Penerbit Universitas Diponegoro.
Golrida, K. P., Subroto, B., & Saraswati, E. (2019). The Complexity of Relationship between Corporate Social Responsibility (CSR) and Financial Performance The Complexity of Relationship between Corporate Social Responsibility (CSR) and Financial Performance. Emerging Markets Journal, 8(2), 19–25.
Harymawan, I., & Nowland, J. (2016). Political Connections and Earnings Quality: how do Connected Firms Respond to Changes in Political Stability and Government Effectiveness. International Journal of Accounting & Information Management, 24(4), 339–356.
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, 1(1).
Krueger, A. O. (1974). The Political Economy of the Rent-Seeking Society. American Economic Review, 64(64), 291–303.
Kumala, R., & Siregar, S. V. (2020). Corporate Social Responsibility, Family Ownership and Earnings Management: The Case of Indonesia. Social Responsibility Journal, 17(1), 69–86.
Muttakin, M. B., Mihret, D. G., & Khan, A. (2018). Corporate Political Connection and Corporate Social Responsibility Disclosures: A Neo-Pluralist Hypothesis and Empirical Evidence. Accounting, Auditing & Accountability Journal, 31(2), 725–744.
Nurfatimah, S. N. (2018). Family Ownership, Commisioners Independence and Corporate Social Responsibility in Indonesian Corporate. Indonesian Journal of Business and Economics, 1(2), 222–235.
Sari, B. P. . (2016). Pengaruh Perusahaan Keluarga Terhadap Kebijakan Dividen (studi pada perusahaan yang terdaftar di Kompas 100 Bursa Efek Indonesia pada Tahun 2008-2014). Fakultas Ekonomika Dan Bisnis. Universitas Gadjah Mada. Yogyakarta.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : CV. Alfabeta.
Wahyu, U., & Setyawan, H. (2015). Pengaruh Kepemilikan Keluarga Terhadap Tindakan Pajak Agresif dengan Corporate Governance Sebagai Variabel Moderating. 2 nd Conference in Business, Accounting, and Management. Semarang.
Waluyo, W. (2017). Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies. European Research Studies Journal, 20(4), 360–369.