PELANGGARAN PERATURAN KEUANGAN,TEKANAN KEUANGAN,KINERJA KEUANGANDAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: SINYAL PERUSAHAAN UNTUK MENDAPATKAN KEPERCAYAAN PEMANGKU KEPENTINGAN

Fernando Africano, Ricardo Parlindungan

Abstract


The disclosure of corporate social responsibility (CSR) is the duty of an enterprise , it is worth to be known which factors affecting CSR disclosure.This study empirically examined the related theory of CSR with the data about CSR disclosure of non financial companies in the Indonesia Stock Exchange (IDX) .Variables used in the research are violation of financial regulations, financial distress andfinancial performanceto disclosure of corporate social responsibility (CSR).This research used quantitative method with secondary data. The secondary data obtained from Financial Services Authority (OJK) and Indonesia Stock Exchange (IDX).The testing done with with SPSS.The results shown that the financial distress affected CSR to CSR disclosure

Keywords


financial distress, csr, financial performance

Full Text:

PDF

References


Anonim. 2010. ISO 26000: Guidance on Social Responsibility. ISO/FDIS 26000: 2010.

Baucus, M. S., & Baucus, D. A. (1997).Paying the piper: An empirical examination of longer-term financial consequences of illegal corporate behavior.Academy of Management Journal, 40(1), 129-151.

Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008).Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361.

Belkaoui, A., & Karpik, P. G. (1989).Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1).

Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective.Advances in environmental accounting and management, 1(1), 201-226.

BliegeBird, R., Smith, E., Alvard, M., Chibnik, M., Cronk, L., Giordani, L., Hagen, E., Hammerstein, P., Neiman, F., Bird, R. and Smith, E., 2005.Signaling theory, strategic interaction, and symbolic capital 1. Current anthropology, 46(2), pp.221-248.

Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Accounting and business research, 29(1), 21-41.

Christensen, J., & Murphy, R. (2004). The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line. Development, 47(3), 37-44.

Darus, F., Hamzah, E. A. C. K., & Yusoff, H. (2013). CSR web reporting: The influence of ownership structure and mimetic isomorphism. Procedia Economics and Finance, 7, 236-242.

Deegan, C., Rankin, M., & Tobin, J. (2002).An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312-343.

Deegan, C. (2013). Financial accounting theory.McGraw-Hill Education Australia.

Drever, M., Stanton P., and McGowan S. 2007.Contemporaray Issues in Accounting.dipublikasi John Wiley & Sons, Australia

Fakih, M, 2001, Runtuhnya Teori Pembangunan and Globalisasi.InsistPress, Yogyakarta

Freedman, J. (2003).Tax and corporate responsibility.Tax Journal, 695(2), 1-4.

Gamerschlag, R., Möller, K., & Verbeeten, F. (2011).Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233-262.

Ghozali, I, 2013, Aplikasi Analisis multivariate dengan program IBM SPSS 21.Penerbit Universitas Diponegoro Semarang

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.

Guthrie, J., & Parker, L. D. (1989).Corporate social reporting: a rebuttal of legitimacy theory. Accounting and business research, 19(76), 343-352.

Hackston, D., & Milne, M. J. (1996).Some determinants of social and environmental disclosures in New Zealand companies.Accounting, Auditing & Accountability Journal, 9(1), 77-108.

Haniffa, R. M., & Cooke, T. E. (2005).The impact of culture and governance on corporate social reporting.Journal of accounting and public policy, 24(5), 391-430.

Healy, P. M., & Palepu, K. G. (2007). Business analysis and valuation: Using financial statements.

Ikatan Akuntan Indonesia. 2009, Standar Akuntansi Keuangan. Jakarta: Salemba Empat

Indrawan, D. C., MUTMAINAH, S., & Mutmainah, S. (2011). Pengaruh Corporate Social Responsibility terhadap Kinerja Perusahaan.Doctoral dissertation, Universitas Diponegoro.

Islam, M. A., & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), 131-148.

Jamal Zeidan, M. (2012).The effects of violating banking regulations on the financial performance of the US banking industry.Journal of Financial Regulation and Compliance, 20(1), 56-71.

Jensen, M.C. and Meckling, W.H., 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), pp.305-360.

Landolf, U. (2006). Tax and corporate responsibility. International Tax Review,29(July), 6-9.

Langus, G., & Motta, M. (2007).The effect of EU antitrust investigations and fines on a firm's valuation.

Lanis, R., & Richardson, G. (2012).Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86-108.

Lanis, R., & Richardson, G. (2012).Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75-100.

Luethge, D., & Guohong Han, H. (2012).Assessing corporate social and financial performance in China. Social Responsibility Journal, 8(3), 389-403.

Patten, D.M., 1991, “Exposure, Legitimacy, and Social Disclosure”, Journal of Accounting and Public Policy, Vol. 10, pp. 297-308.

Peraturan Bapepam dan Lembaga Keuangan (LK) Nomor X.K.6 didownload dari www.bapepam.go.id.

Ratmono, D., and Solihin, M. 2013, Analisis SEM PLS dengan WrapPLS 3.0 untuk hubungan nonlinear dalam Penelitian Sosial dan Bisnis. Andi, Yogyakarta.

Rezaee, Z. (2002). Financial statement fraud: prevention and detection. John Wiley & Sons.

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612.

Said, R., Hj Zainuddin, Y., & Haron, H. (2009).The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies.Social Responsibility Journal, 5(2), 212-226.

Shabib, Habib M. (2015). Pelanggaran Peraturan Keuangan Bapepam (OJK), Kinerja Keuangan, dan Pengungkapan Tanggung Jawab Sosial Perusahaan: Suatu Pengujian Teori Legitimasi (Studi Empiris Pada Perusahaan Non Financial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013). Tesis Fakultas Ekonomika Dan Bisnis Universitas Diponegoro.

Sikka, P. (2010, December). Smoke and mirrors: Corporate social responsibility and tax avoidance. In Accounting Forum (Vol. 34, No. 3, pp. 153-168).Elsevier.

Simpson, W. G., & Kohers, T. (2002).The link between corporate social and financial performance: Evidence from the banking industry. Journal of business ethics, 35(2), 97-109.

Slemrod, J. (2004). The economics of corporate tax selfishness (No. w10858).National Bureau of Economic Research.

Smith, M. (2014).Research methods in accounting.Sage.

Spathis, C. T. (2002). Detecting false financial statements using published data: some evidence from Greece.Managerial Auditing Journal, 17(4), 179-191.

United Nations, (1987).World Commission on Environment and Development Sustainability, Oxford, University Press.

UU No. 40 Tahun 2007 tentang Perseroan Terbatas.

Williams, D.F, 2007, Tax and Corporate Responsibility, KPMG, London

Wilmshurst, T. D., & Frost, G. R. (2000).Corporate environmental reporting: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26.




DOI: https://doi.org/10.32502/jab.v1i1.1444

Refbacks

  • There are currently no refbacks.


Prodi Akuntansi Fakultas Ekonomi dan Bisnis

Universitas Muhammadiyah Palembang

Jalan Jend A Yani 13 ULU Palembang 30263

Telp : (0711)511433 Fax :(0711)518015

Email : balance.aktfeb@gmail.com

web:http//jurnal.um-palembang.ac.id/balance

 

https://creativecommons.orgCreative Commons License

BALANCE is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.