Article Sidebar

Download
View Article
Statistic
Read Counter : 359 Download : 230

Downloads

Download data is not yet available.

Main Article Content

Abstract

The company has a responsibility to disclose corporate social responsibility. This study analyzes companies listed on the Indonesia Stock Exchange in the consumer non-cyclical sector for 2018-2022, focusing on eco-control (performance measurement, budgeting, and incentives), environmental performance, and media exposure, as well as their impact on corporate social responsibility disclosure. A quantitative approach, including panel data regression and descriptive statistics, was used to test the hypotheses. The sampling technique employed was purposive sampling, resulting in a sample of 10 companies with 50 observations. The results of the study indicate that performance measurement, budgeting, and media exposure have an impact on corporate social responsibility disclosure. However, no impact was found for incentives and environmental performance on corporate social responsibility disclosure.

Keywords

Corporate Social Responsibility Eco-Control Environmental Performance Media Exposure

Article Details

Creative Commons License

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

How to Cite
Putri, S. D. ., & Yuliandhari, W. S. . (2024). The Influence of Eco-Control, Environmental Performance and Media Exposure on CSR Disclosure. Atestasi : Jurnal Ilmiah Akuntansi, 7(2), 934–949. https://doi.org/10.57178/atestasi.v7i2.854
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Aini, A., & Djuitaningsih, T. (2023). The Influence of Environmental Performance and Company Characteristics on Corporate Social Responsibility Disclosures. Journal of Social Political Sciences JSPS, 4(1).
  2. Alfariz, R., & Widiastuti, H. (2021). The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure. In ATLANTIS PRESS (Vol. 201).
  3. Anwar, R., Yuniarsih, Y., Depeda, A. P., Tambunan, E. C., & Rosa, T. (2022). Penggunaan Analisis Anggaran Sebagai Alat Perencanaan dan Pengendalian Keuangan Dalam Perusahaan. JOEL Journal of Educational and Language Research, 1(8). https://doi.org/https://doi.org/10.53625/joel.v1i8.1724
  4. Apriliyani, B., Farwitawati, R., & Nababan, R. A. (2021). Analisis Penerapan Global Reporting Initiative (GRI) G4 pada Laporan Keberlanjutan Perusahaan Sektor Pertanian. Jurnal Akuntansi Kompetif, 4(2). https://doi.org/https://doi.org/10.35446/akuntansikompetif.v4i2.666
  5. CNBC Indonesia. (2023). 5 Saham Anti Resesi, Wajib Punya Kalau Ekonomi Gelap.
  6. Dwi Darma, B., Indra Arza, F., & Halmawati. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Eksplorasi Akuntansi, 1(1). http://jea.ppj.unp.ac.id/index.php/jea/issue/view/1
  7. Garhadi, G. Y., Lestari, R., & Rosdiana, Y. (2018). Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure pada Perusahaan Manufaktur Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2014-2016. In Prosiding Akuntansi (Vol. 4, Issue 2).
  8. GRI. (2022). Global Reporting Initiative.
  9. Haidah, N., Saebani, A., & Wibawaningsih, E. J. (2021). Pengaruh Kinerja Lingkungan, Manajemen Laba, dan Media Exposure Terhadap CSR Disclosure. In PROSIDING BIEMA Business Management, Economic, and Accounting National Seminar (Vol. 2, pp. 17–28).
  10. Handayani, P., & Maharani, N. K. (2021). Effect of Environmental Performance, Company Size, and Profitability on Corporate Social Responsibility Disclosures. JURNAL PAPATUNG, 4(1).
  11. Inawati, W. A., & Rahmatika, A. N. (2023). Pengaruh Kinerja Lingkungan dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibility (CSR). Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, Vol. 5 No. 9.
  12. Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 1932. https://doi.org/10.24843/eja.2018.v23.i03.p12
  13. Istiqomah, L., Abbas, D. S., Hidayat, I., & Santoso, S. B. (2022). Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021). Jurnal Riset Ilmu Akuntansi, 1(4).
  14. Kivits, R., Sawang, S., Kivits, R., & Sawang, S. (2021). Stakeholder theory. The Dynamism of Stakeholder Engagement: A Case Study of the Aviation Industry, 1–8.
  15. Kusumaputri, N. S., & Mimba, N. P. S. H. (2021). Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi, 31(7), 1798. https://doi.org/10.24843/eja.2021.v31.i07.p15
  16. Lara, R. (2022). Pengaruh Corporate Social Responsibility Terhadap Volume Perdagangan (Studi Pada Perusahaan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). Sains Akuntansi Dan Keuangan, 1(3), 180–188.
  17. Nugraini, N. A., & Wahyuni, W. (2021). Pengaruh Pengungkapan Media, Kinerja Lingkungan dan Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure. Jurnal Analisa Akutansi Dan Perpajakan, 5(1), 24–34.
  18. Pratama, E. S. P., & Ghozali, I. (2022). Pengaruh Kinerja Lingkungan, Kinerja Keuangan, dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR). DIPONEGORO JOURNAL OF ACCOUNTING, 11(4).
  19. Sarra, H. D., & Alamsyah, S. (2020). Pengaruh Kinerja Lingkungan, Citra Perusahaan dan Media Exposure Terhadap Pengungkapan CSR. In SINAMU Prosiding Simposium Nasional Multidisiplin Universitas Muhammadiyah Tangerang (Vol. 2).
  20. Sastrawan, I. K. A., & Wirajaya, I. G. A. (2023). Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 33(10). https://doi.org/10.24843/EJA.2023.v33.i10.p15
  21. Sedarmayanti, Nurliawati, N., Hamdani, R. K., Herawati, A., & Kamariyah, S. (2020). Pengaruh Human Capital Dan Insentif Terhadap Kinerja Pegawai Di Rumah Sakit Umum Daerah dr. Slamet Kabupaten Garut. In JIABI Jurnal Ilmiah Administrasi Bisnis Dan Inovasi (Vol. 4, Issue 1).
  22. Sparta, S., & Rheadanti, D. K. (2019). Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. EQUITY, 22(1), 12–25. https://doi.org/https://doi.org/10.34209/equ.v22i1.903
  23. Sugiyono. (2019). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Alfabeta.
  24. Sukhani, N., & Hanif, H. (2023). The Role of Environmental Performance in The Effect of Managerial Ownership, Independent Board of Commissioners, and Social Costs On Corporate Social Responsibility Disclosure. Journal of Community Development in Asia (JCDA), 6(2), 55–69. https://doi.org/https://doi.org/10.32535/jcda.v6i2.2284
  25. Yuliandhari, W. S., & Mamunto, R. A. (2023). CSRD: Green Accounting, Environmental Performance, dan Public Ownership. SEIKO : Journal of Management & Business, 6(2), 245–254.