Hubungan Kausalitas Antara Profitabilitas dan Pengungkapan Corporate Social Responsibility (CSR)

Authors

  • Desy Ayu Trianingsih Universitas Prasetiya Mulya
  • Raihan Rahadi Universitas Prasetiya Mulya
  • Retno Yuliati Universitas Prasetiya Mulya
  • Arief Rijanto Universitas Prasetiya Mulya

DOI:

https://doi.org/10.35384/jemp.v4i3.207

Keywords:

Pengungkapan CSR, Global Reporting Initiative (GRI), Granger Causality, Profitabili-tas

Abstract

Penelitian ini bertujuan untuk menguji hubungan kausalitas antara profitabilitas perusahaan dan pengungkapan Corporate Social Responsibility (CSR). Penelitian ini merupakan penelitian pertama di In-donesia yang menguji hubungan kausal antara profitabilitas dan pengungkapan CSR dengan menggunakan granger causality. Sampel penelitian terdiri dari 227 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010-2015 dengan metode purposive sampling. Hasil dari penelitian ini menun-jukan bahwa 1) Profitabilitas berpengaruh signifikan positif terhadap pengungkapan CSR; 2) Pengungka-pan CSR tidak berpengaruh signifikan terhadap profitabilitas; 3) Tidak adanya hubungan kausalitas antara profitabilitas dan pengungkapan CSR dengan menggunakan metode Granger Causality. Hasil dari penelitian ini sejalan dengan penelitian yang dilakukan oleh Hirigoyen dan Poulain-Rehm (2015). Keterbatansan penelitian ini adalah pada pengukuran CSR yang diukur berdasarkan tingkat pengungka-pannya, bukan pada kualitas kegiatan CSR itu sendiri. Hasil penelitian berguna sebagai bahan pertim-bangan bagi manajemen perusahaan dan pemerintah sebagai pembuat kebijakan mengenai pentingnya pengungkapan CSR bagi stakeholder. Rendahnya pengungkapan CSR yang ada di Indonesia hendaknya mendorong pemerintah untuk memberlakukan peraturan hukum yang tegas serta menerapkan reward dan punishment untuk meningkatkan tingkat pengungkapan CSR.

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Published

2021-05-03
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