The Effect of Media Exposure and Slack Resources on Corporate Social Responsibility Disclosure

Atikah Hafizah Najla, Dian Yuni Anggraeni

Abstract


This study aims to examine the effect of media exposure and slack resources on corporate social responsibility disclosure. This research analysis was carried out using multiple linear regression analysis methods with unbalanced panel data involving 137 high-profile companies listed on the Indonesia Stock Exchange and publishing sustainability reports in 2019-2020.  The results of this study indicate that media exposure and slack resources simultaneously influence corporate social responsibility disclosure. Partially, media exposure positively affected the disclosure of corporate social responsibility. Meanwhile, slack resources do not affect the disclosure of corporate social responsibility. This result indicates that media exposure can lead to a greater commitment to CSR.

Keywords: CSR, media exposure, slack resources, high profile.

 


Full Text:

PDF

References


Anggraeni, Dian Yuni, & Chaerul D. Djakman. (2017). Slack Resources, Feminisme Dewan, dan Kualitas Slack Resources, Feminisme Dewan, dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi dan Keuangan, 14(01), 94-118. https://doi.org/10.21002/jaki.2017.06

Disemadi, Hari Sutra, & Paramita Praningtyas. (2020). Kebijakan Corporate Social Responsibility (CSR) sebagai Strategi Hukum dalam Pemberdayaan Masyarakat di Indonesia. Jurnal Wawasan Yuridika, 4(01). http://dx.doi.org/10.25072/jwy.v4i1.328

Hamid, Rahmad Solling, Samsul Bachri, Salju, dan Muhammad Ikbal. (2020). “Panduan Praktis Ekonometrika Konsep Dasar dan Penerapan Menggunakan Eviews 10”. Banten: CV. AA. Rizky.

Husaini, & Melia Trinesia. (2020). Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia. Jurnal Akuntansi, 10(01), 93-104. https://doi.org/10.33369/j.akuntansi.10.1.93-104

Li, Zhongtian, Shamima Haque, & Ellie Chapple. (2018). Legitimising Corporate Reputation in Times of Employee Distress through Disclosure: Media Exposure in the Electronic Manufacturing Services Industry in China. Accounting Research Journal, 31(1), 22-45. https://doi.org/10.1108/ARJ-12-2016-0158

Lin, Woon Leong, Jo Ann Ho, Siew Imm Ng, & Chin Lee. (2019). Does Corporate Social Responsibility Lead to Improved Firm Performance? The Hidden Role of Financial Slack. Social Responsibility Journal. 0.1108/SRJ-10-2018-0259

Lubis, Wira Yulia Br, dan Luh Gede Krisna Dewi. (2020). The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Sciences Research, 4 (01), 279-285. ZM2041279285.pdf (ajhssr.com)

Mashuri, Ayunita Ajengtiyas Saputri, dan Husnah Nur Laela Ermaya. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. Advances in Economics, Business and Management Research, 124. 10.2991/aebmr.k.200305.047

Peraturan Pemerintah RI No. 47 Tahun 2012 tentang Tanggung Jawab Sosial Perusahaan.

Pradnyani, I Gusti Agung Arista, & Eka Ardhani Sisdyani. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Ukuran Dewan Komisaris pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 11 (02), 384-397. https://ojs.unud.ac.id/index.php/akuntansi/article/view/10703

Ruroh, Ivon Nurmas, & Sri Wahjuni Latifah. (2018). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Risk Minimization terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Akademi Akuntansi, 1 (11). https://doi.org/10.22219/jaa.v1i1.6952

Sarra, Hustna Dara, & Sustari Alamsyah. (2020). Pengaruh Kinerja Lingkungan, Citra Perusahaan dan Media Exposure Terhadap Pengungkapan CSR. Prosiding Simposium Nasional Multidisiplin. http://jurnal.umt.ac.id/index.php/senamu/index

Setiawan, Doddy, Ratna Tri Hapsari, & Anas Wibawa. (2018). Dampak Karakteristik Dewan Direksi terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Pertambangan di Indonesia. Mix: Jurnal Ilmiah Manajemen, 8 (01). http://dx.doi.org/10.22441/mix.2018.v8i1.001

Shoimah, Irma Lailatus, & Y Anni Aryani. (2019). Slack Resources, Family Ownership, dan Pengungkapan Corporate Social Responsibility. Jurnal Reviu Akuntansi dan Keuangan, 9 (02), 192-199. 10.22219/jrak.v9i2.8629

Solikhah, Badingatus, & Arga Mustika Winarsih. (2016). Pengaruh Liputan Media, Kepekaan Industri, dan Struktur Tata Kelola Perusahaan Terhadap Kualitas Pengungkapan Lingkungan. Jurnal Akuntansi dan Keuangan Indonesia, 13(01), 1-22. 10.21002/jaki.2016.01

Suryanto, Dadang Agus. (2019). Pertumbuhan Kredit di Indonesia: Sebuah Analisis Kepatuhan Bank terhadap Implementasi Basel Accord I – III. Jurnal ASET (Akuntansi Riset), 11(02). https://doi.org/10.17509/jaset.v11i2.18721

Undang –Undang No. 40 tahun 2007 tentang Perseroan Terbatas (PT).

Widyaningsih, Dewi. (2018). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Serta Komite Audit Pada Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol. Jurnal Akuntansi dan Pajak, 19 (01), 38-52. http://dx.doi.org/10.29040/jap.v19i1.196

Widiastuti, Harjanti, Evy Rahman Utami, & Ridi Handoko. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi dan Keuangan Indonesia, 3(02). https://doi.org/10.23917/reaksi.v3i2.6745

Yovana, Dina Gledis, & Abdul Kadir. (2020). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Manajemen dan Akuntansi, 21 (01).

Yuanita, Rani, & Muhammad Muslih. (2019). Pengaruh Profitabilitas, Leverage dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility (CSR). E-Proceeding of Management, 06 (03).

Zulhaimi, Hanifa, & Neng Riyanti Nuraprianti. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi dan Keuangan, 7 (3), 555-566. https://doi.org/10.17509/jrak.v7i3.17729


Refbacks

  • There are currently no refbacks.