PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

Fiddyana Lasimpala, Maria Natalia

Abstract


The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research  which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value


Keywords


Corporate Social Responsibility; media attention; firm value; GRI

Full Text:

PDF

References


Alfianika, Ninit. (2016). Metode Penelitian Pengarajaran Bahasa Indonesia. Yogyakarta : Deepublish.

Amaladoss, M.X., Manohar, H.L. (2013). Communicating corporate social responsibility–a case of CSR communication in emerging economies. Corp. Soc. Responsib. Environ. Manag.20(2), 65–80 (2013).

Ananda, Candra Fajri. (2017 : 147). Manajemen Riset dengan Pendekatan Komputasi Statistika. Malang :UB Press.

Budihardjo, Andreas et al. (2011). Pijar-pijar Manajemen Bisnis Indonesia. Jakarta : Prasetiya Mulya.

Branco, Manuel Castelo and Rodrigues Lucia Lima. 2008. Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethies, 83.

CNN.(2018). Anies Sebut Limbah di BKT Marunda karena Deterjen Warga. Diperoleh dari https://www.cnnindonesia.com/nasional/20180324145149-20-285626/anies-sebut-limbah-di-bkt-marunda-karena-deterjen-warga. Diakses tanggal 12 September 2018.

Craven, B.M., Marston, C.L. (1997). Investor relations and corporate governance in large UK companies.Corp. Gov. 5(3).

Dewi, Ayu Sri Mahatma & Wirajaya, Ary.(2013). Pengaruh Struktur Modal, Profitabiolitas dan Ukuran Perusahaan pada Nilai Perusahaan.E-Journal Akuntansi. Vol. 4, No. 2.

Grafstro¨m, M., Windell, K. (2011). The role of infomediaries: CSR in the business press during 2000–2009. J. Bus. Ethics 103(2).

Kartini, Dwi. (2009). Corporate social responsibility: Transformasi konsep sustainability management dan implementasi di Indonesia. Bandung : PT. Refika Aditama.

Li et al. (2016). Corporate Social Responsibility, Media Attention and Firm Value: Empirical Research on Chinese Manufacturing firms.

Mardiyanto, Handono. (2009). Inti Sari Manajemen Keuangan. Jakarta : Grasindo.

Maretno, Hoje Jo & Harjoto, A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics. Volume 103, No. 3.

Margaretha, Farah. (2005). Teori dan Aplikasi Manajemen Keuangan: Investasi dan Sumber Dana Jangka Pendek. Jakarta : PT. Grasindo.

Marnelly, T. Romy. (2012). Corporate Social Responsibility (CSR): Tinjauan Teori dan Praktek di Indonesia. Jurnal Aplikasi Bisnis. Vol, 2 No. 2.

Permana, Virgiawan Aditya. (2012). Pengaruh Kinerja Lingkungan dan Karakteristik Perusahaan terhadap Corporate Social Responsibility (CSR) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Diponegoro Journal of Accpunting. Vol. 1, No. 1.

Putra, A., Kristiani, F., & Yudowati, S. (2017). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015).e-Proceeding of Management : Vol.4, No.3 Desember 2017.

Rosiana, Gusti A. M., Juliarsa, Gede.,& Maria, M. Ratna. (2013). Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan dengan Profitabiitas Sebagai Variabel Pemoderasi.

Said, Ahmad Lamo.(2015). Corporate Social Responsibility dalam Perspektif Bisnis. Sleman : Grup Penerbitan CV Budi Utama.

Sari, D.V & Haryanto, A.M. (2013). Pengaruh Profitabilitas, Pertumbuhan Aset, Ukuran Perusahaan, Struktur Aktiva dan Likuiditas terhadap Struktur Modal pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2010. Diponegoro University. Volume 2, Nomor 3, Tahun 2013.

Sattar.(2017). Pengantar Bisnis. Jogjakarta : Deepublish.

Sudana, I Made. (2009). Manajemen Keuangan : Teori dan Praktek. Jakarta : Erlangga.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta.




DOI: http://dx.doi.org/10.32493/jiaup.v8i1.4654

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Fiddyana Lasimpala, Maria Natalia

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

MAILING ADDRESS

2th floor, Room 217, S1 Accounting Department
Surya Kencana Street No. 1 Pamulang
Tangerang Selatan, Banten, 15417
Tlp/Fax: (021) 7412566
Handphone: 08128002843
E-mail: jia@unpam.ac.id


Creative Commons Licence
Jurnal Ilmiah Akuntansi Universitas Pamulang by S1 Accounting Department is licensed under a Creative Commons Attribution-Share Alike 4.0 International License.
Based on a work at http://openjournal.unpam.ac.id/index.php/JIA/index.