BERPENGARUHKAH BOC EKS POLITIK TERHADAP PENGUNGKAPAN CSR PERUSAHAAN SEKTOR ENERGI DAN BASIC MATERIALS?
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh komisaris yang memiliki koneksi politik terhadap luasnya pengungkapan Corporate Social Responsibility (CSR) perusahaan energi dan basic materials. Sampel penelitian ini menggunakan metode purposive sampling, sehingga terdapat 22 perusahaan sektor energi dan bahan dasar yang memenuhi syarat untuk dijadikan sampel penelitian. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris yang mempunyai koneksi politik berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian selanjutnya dapat menggunakan indeks pengungkapan CSR lain seperti GRI untuk mendapatkan perspektif berbeda dan potensi perolehan sampel yang lebih besar.
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Nainggolan, Y. A., Astuti, E. D., Rahadi, R. A., & Afgani, K. F. (2021). Political connection and corporate social responsibility: Evidence from indonesia. International Journal of Business and Society, 22(2), 922–940. https://doi.org/10.33736/ijbs.3767.2021
Nasih, M., Harymawan, I., Putra, F. K. G., & Qotrunnada, R. (2019). Military experienced board and corporate social responsibility disclosure: an empirical evidence from Indonesia. Entrepreneurship and Sustainability Issues, 7(1), 553–573. https://doi.org/10.9770/jesi.2019.7.1(39)
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Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Aruan, D. A., Veronica, V., Liandy, C., Christina, D., & Fanny, F. (2021). Pengaruh Kepemilikan Publik, NPM, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Pengungkapan CSR pada Perusahaan Infrastruktur. Owner : Riset Dan Jurnal Akuntansi, 5(2), 556–565. https://doi.org/10.33395/OWNER.V5I2.455
Asas, F., Khasanah, U., & Najiyah, F. (2022). Hubungan antara koneksi politik terhadap kinerja lingkungan. Insight Management Journal, 2(2), 69–74. https://doi.org/10.47065/imj.v2i2.122
Aviyanti, R. D., Nik Amah, Andriani, D. N., & Widiastuti, P. (2022). The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 7(2). https://doi.org/10.32486/aksi.v7i2.308
Azzahra, B. (2022). Integrated Reporting Adoption: Sustainable Corporate Strategy in Achieving SDG 2030. AJAR, 5(1), 117–132. https://doi.org/10.35129/ajar.v5i01.267
Bayu, E. K., & Novita, N. (2022). Analisis Pengungkapan Sustainable Finance dan Green Financing Perbankan di Indonesia. https://doi.org/10.35384/jkp.v18i2.332
Bowman, E. H., & Haire, M. (1976). Social impact disclosure and corporate annual reports. Accounting, Organizations and Society, 1(1), 11–21.
CNN Indonesia. (2021). Jatam Ungkap Eks Jenderal TNI-Polri di Perusahaan Tambang. CNN Indonesia. https://www.cnnindonesia.com/nasional/20210124195717-20-597804/jatam-ungkap-eks-jenderal-tni-polri-di-perusahaan-tambang
CNN Indonesia. (2023). Profil Bambang Suswantono, dari Perwira Jadi Komisaris Baru Pertamina. CNN Indonesia.
Deegan, C. (2002). The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311.
Dewi, R. P., Abbas, S., Hidayat, I., & Rachmania, D. (2022). Pengaruh Hutang, Kepemilikan Saham, Dewan Komisaris dan Profitabilitas terhadap Pengungkapan Tanggung Jawab Sosial. JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan, 1(3), 1–10. https://doi.org/10.56910/jumbiwira.v1i3.254
Djunawan, A. V., & Widianingsih, L. P. (2023). Pengaruh Ex-politics BOC dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pertambangan Terkoneksi Politik. Perspektif Akuntansi, 6(3), 58–74. https://doi.org/10.24246/persi.v6i3.p58-74
Harymawan, I., Putra, F. K. G., Rizki, A., & Nasih, M. (2022). Innovation intensity of military-connected firms. International Journal of Managerial Finance, 18(2), 365–397. https://doi.org/10.1108/IJMF-12-2020-0616
Istiqomah, Z. (2019). Mengembangkan Kerjasama di Perpustakaan Melalui Corporate Social Responsibility. Jurnal Kajian Perpustakaan Dan Informasi BIBLIOTIKA : Jurnal Kajian Perpustakaan Dan Informasi, 3(1), 32–39. https://doi.org/10.17977/um008v3i12019p032
Junus, O., Nasih, M., Anshori, M., & Harymawan, I. (2022). Politically connected independent board and firm performance. Cogent Economics and Finance, 10(1), 1–19. https://doi.org/10.1080/23322039.2022.2069638
Khasanah, A., Fakhruddin, I., & Pratama, B. C. (2023). Influence of Board Directors, Independent Commissioners, Audit Committee on CSR. Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 363–372.
Low Carbon Development Indonesia. (2019). Sektor Energi – LCDI. Lcdi-Indonesia.Id. https://lcdi-indonesia.id/grk-energi/
Muliwati, A. R., & Hariyati, H. (2021). Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Ekonomika, 11(1), 72–81. https://doi.org/10.37859/jae.v11i1.2509
Munzir, Rini, T. H. C., & Aziz, M. (2021). Implementasi Corporate Social Responsibility Terhadap Citra Perusahaan. Balance Vocation Accounting Journal, 5(1), 1–11. https://jurnal.umt.ac.id/index.php/bvaj/article/view/4792/pdf
Nainggolan, Y. A., Astuti, E. D., Rahadi, R. A., & Afgani, K. F. (2021). Political connection and corporate social responsibility: Evidence from indonesia. International Journal of Business and Society, 22(2), 922–940. https://doi.org/10.33736/ijbs.3767.2021
Nasih, M., Harymawan, I., Putra, F. K. G., & Qotrunnada, R. (2019). Military experienced board and corporate social responsibility disclosure: an empirical evidence from Indonesia. Entrepreneurship and Sustainability Issues, 7(1), 553–573. https://doi.org/10.9770/jesi.2019.7.1(39)
Novianti, N., & Eriandani, R. (2022). Pengaruh Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial. Keuangan Dan Manajemen, 18(1), 208. https://doi.org/10.29264/jinv.v18i1.10375
Pramudita, N. A., & Widianingsih, L. P. (2023). CSR, GCG, dan Kinerja Keuangan: Bukti Empiris dari Perusahaan Sektor Energi dan Basic Material di Indonesia. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(1), 977–1002. https://doi.org/10.47467/alkharaj.v6i1.3863
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Rahayu, D., & Novarina, D. N. (2024). Peran Political dan Military Connections terhadap Pengungkapan Corporate Social Responsibility Perusahaan Pertambangan di Indonesia. AKUA: Jurnal Akuntansi Dan Keuangan, 3(1), 48–55. https://doi.org/10.54259/akua.v3i1.2421
Risna, S. N. W., Bambang, H., Dwi, N. M., & Gusti, R. (2021). The Role of Board of Commissioners and Institutional Ownership in CSR Disclosure: An Empirical Study in Indonesia. Journal of Asian Finance, 8(6). https://doi.org/10.13106/jafeb.2021.vol8.no6.0051
Shaheen, R., Yang, H., Bhutto, M. Y., Bala, H., & Khan, F. N. (2021). Assessing the Effect of Board Gender Diversity on CSR Reporting Through Moderating Role of Political Connections in Chinese Listed Firms. Frontiers in Psychology, 12, 1–16. https://doi.org/10.3389/fpsyg.2021.796470
Shleifer, A., & Vishny, R. W. (1994). Politicians and Firms. The Quarterly Journal of Economics, 109(4), 995–1025.
Soemirat, S., & Ardianto, E. (2007). Dasar-Dasar Public Relations. PT Remaja Rosdakarya.
Utpala, C. G., & Adiwibowo, A. S. (2021). Pengaruh Manajemen Laba, Kinerja Keuangan dan Military Connection Terhadap Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Diponegoro Journal of Accounting, 10(4). https://ejournal3.undip.ac.id/index.php/accounting/article/view/33032/26394
Vellin, M., Irawan, H., & Setiana, J. (2022). Peran Auditor dalam Memverifikasi Sustainability Report di Perusahaan Indonesia. Jurnal Bisnis Dan Manajemen, 2(2), 2477–1783.
Wardhani, J. V., Widianingsih, L. P., & Karundeng, F. (2019). The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure. Journal of Accounting, Entrepreneurship, and Financial Technology, 01(01). https://doi.org/10.37715/jaef.v1i1.1338
Wibowo, E. A. (2021). JATAM Nasional Catat ada 45 Konflik Tambang Sepanjang 2020. Tempo. https://nasional.tempo.co/read/1426234/jatam-nasional-catat-ada-45-konflik-tambang-sepanjang-2020
Wu, Q., Furuoka, F., & Lau, S. C. (2022). Corporate social responsibility and board gender diversity: a meta-analysis. Management Research Review, 45(7), 956–983. https://doi.org/10.1108/MRR-03-2021-0236
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-09-19
How to Cite
Wimelson, S., & Widianingsih, L. (2024). BERPENGARUHKAH BOC EKS POLITIK TERHADAP PENGUNGKAPAN CSR PERUSAHAAN SEKTOR ENERGI DAN BASIC MATERIALS?. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 833-851. https://doi.org/10.31955/mea.v8i3.4503
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