Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder

Meirna Puspita Permatasari, Ni Luh Putri Setyastrini

Abstract


Tulisan ini bertujuan untuk menyajikan faktor-faktor yang memengaruhi kesukarelaan perusahaan untuk mengungkapkan informasi terkait tanggung jawab sosial perusahaan. Faktor-faktor tersebut diperoleh melalui analisis konten dari bukti empiris berbagai negara baik negara maju maupun berkembang dengan menggunakan sudut pandang teori legitimasi dan teori stakeholder. Berdasarkan teori legitimasi, maka faktor-faktor yang berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan adalah ukuran perusahaan, jenis industri, tekanan media serta kinerja lingkungan perusahaan. Di sisi lain, teori stakeholder menghasilkan faktor-faktor penentu pengungkapan sosial perusahaan yang berbeda antara negara maju dan berkembang. Pengaruh nilai, norma, budaya, dan peraturan pemerintah dalam menentukan karaktersitik stakeholder lebih tampak di negara berkembang. Selain menggunakan dua teori (legitimasi dan stakeholder) beberapa faktor harus dijelaskan melalui non-specific theory yaitu pengaruh tingkat profitabilitas dan leverage pada pengungkapan tanggung jawab sosial perusahaan.

 

DOI:https://doi.org/10.26905/ap.v5i1.2559


Keywords


pengungkapan tanggung jawab sosial perusahaan, teori legitimasi, teori stakeholder

References


AdeizaFarouk, M. & Hassan, S.U. 2013. Determinants of Corporate Social Responsibilities in the Nigerian listed Deposit Money Banks. International Journal of Economics, Business and Finance, 1(10): 342-351

Ahmad, N.N.N & Sulaiman, M. (2004). Environmental Disclosures in Malaysian Annual Reports: A Legitimacy Theory Perspective. IJCM, 14(1): 44-58.

Anas, A., Rashid, H.M.A & Annuar, H.A. (2015). The Effect of Award in CSR Disclosures in Annual Reports of Malaysian PLCs. Social Responsibility Journal, 11(4): 831-852.

Andrikopoulos, A. & Kriklani, N. (2012). Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark. Corporate Social Responsibility and Environmental Management: Published Online in Wiley Online Library.

Arena, C., Liong, R. & Vourvachis, P. (2018). Carrot or Stick: CSR Disclosures by Southeast Asian Companies. Sustainability Accounting, Management and Policy Journal, 9(4): 422-454.

Basamalah, A. S. & Jermias, J. (2005). Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy? Gadjah Mada International Journal of Business, 7(1): 109-127.

Blowfield, M. and Frynas, J.G. (2005). Setting new agendas:critical perspectives on corporate social responsibility in the developing world. International Affairs, 81, pp. 499–513.

Boesso, G. & Kumar, K. (2007). Drivers of Corporate Voluntary Disclosure: A Framework and Empirical Evidence from Italy and the United States. Accounting, Auditing & Accountability Journal, 20(2): 269-296.

Bordens, K.S. & Abbott, B.B. (2005). Research design and methods: a process approach, eighth edition. McGraw-Hill, New York, USA.

Brammer, S. & Pavelin, S. (2006). Voluntary Environmental Disclosures by Large UK Companies. Journal of Business Finance & Accounting, 33(7&8): 1168-1188.

Branco, M.C. & Rodrigues, L.L. (2006). Communication of Corporate Social Responsibility by Portuguese Banks: A Legitimacy Theory Perspective. Corporate Communications: An International Journal, 11(3): 232-248.

Cho, C.H. & Patten, D.M. (2007). The Role of Environmental Disclosure as Tools of Legitimacy: A Research Note. Accounting, Organizations and Society, 32: 639-647.

Clarke, J. & Gibson-Sweet, M. (1999). The Use of Corporate Social Disclosures in The Management of Reputation and Legitimacy: A Cross Sectoral Analysis of UK Top 100 Companies. Business Ethics: A European Review, 8(1): 5-13.

Cormier, D., Magnan, M. & Velthoven, B.V. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions? European Accounting Review, 14(1): 3-39.

Cowen, S.S., Ferreri, L.B. & Parker, L.D. (1987). The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-Based Analysis. Accounting, Organisations and Society, 12 (2): 111-22.

Crisostomo, L.V., Freire, F.D.Z. & Parente, P.H.N. (2014). An Analysis of Corporate Social Responsibility in Brazil: Growth, Firm Size, Sector and Internal Stakeholders Involved in Policy Definition. Pensamiento & Gestion, 37: 125-149.

Dawkins, C. & Ngunjiri, F.W. (2008). Corporate social responsibility reporting in south africa: A Descriptive and Comparative Analysis. Journal of Business Communication, 45(3): 286-307

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosure – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3): 282-311

Deegan, C. & Unerman, J. (2006). Financial Accounting Theory European Edition. Berkshire, United Kingdom: McGraw-Hill Education (UK) Limited.

Dierkes, M. & Antal, A. (1985). The Usefulness and Use of Social Reporting Information, Accounting Organizations and Society, 10(1): 29-34.

Freeman, R.E. (1984). Strategic Management: A Stakeholder Approach. Pitman, Boston, United States.

Gao, S.S., Heravi, S. & Xiao, J.Z. (2005). Short Communication Determinants of Corporate Social and Environmental Reporting in Hong Kong: A Research Note. Accounting Forum, 29: 233-242.

Gaffikin, M. (2008). Accounting Theory: Research, Regulation and Accounting Practice. Pearson Education. Australia.

Garcia-Ayuso, M. & Larrinaga, C. (2003). Environmental Disclosure in Spain: Corporate Characteristics and Media Exposure. Spanish Journal of Finance and Accounting, 32(115): 185-214.

Ghazali, N.A.M. (2007). Ownership Structure and Corporate Social Responsibility Disclosure: Some Malaysian Evidence. Corporate Governance, 7(3): 251-266.

Goncalves, R.S., de Medeiros, O.R., Weffort, E.F.J., & Niyama, J.K. (2014). A social disclosure index for assessing social programs in brazilian listed firms. Accounting in Latin America, 14:75-103

Gray, R., Owen, D. and Adams, C. (1996). Accounting and Accountability. Pearson Education, Harlow.

Gunawan, J. (2007). Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study. Social

Responsibility Journal, 3(3): 26 - 34

Hackston, D. & Milne, M.J. (1996). Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal, 8(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: 391–430

Harvey, F. & Hirsch, A. (2013). Shell Acquitted of Nigeria Pollution Charges dalam https://www.theguardian.com/environment/2013/jan/30/shell-acquitted-nigeria-pollution-charges (diakses pada 27 November 2018).

Hussainey, K., Elsayed, M. & Razik, M.A. 2011. Factors Affecting Corporate Social Responsibility Disclosure in Egypt. Paper accepted for the publication at Corporate Ownership and Control.

Jamali, D. and Neville, B. (2011). Convergence versus divergence of CSR in developing countries: an embedded multilayered institutional lens. Journal of Business Ethics, 102, pp. 599–621.

Kalu, J.U., Buang, A. & Aliagha, G.U. (2016). Determinants of Carbon Emission Disclosure and Reduction in Corporate Real Estate Companies in Nigeria. Journal of Environment and Earth Science, 6(2): 87-94.

Kansal, M., Joshi, M., & Batra, G.S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, incorporating Advances in International Accounting (2014).

Katircioglu, S.T. (2014). International Tourism, Energy Consumption and Environmental Pollution: The Case of Turkey. Renewable and Sustainable Energy Reviews, 36: 180-187.

Killic, M., Kuzey, C. & Uyar, A. (2015). The Impact of Ownership and Board Structure on Corporate Social Responsibility (CSR) Reporting in the Turkish Banking Industry. Corporate Governance, 15(3): 357-374.

Lindblom, C.K. (1993). The implications of organizational legitimacy for corporate social performance and disclosure, paper presented at the Critical Perspective on Accounting Conference, New York, NY.

Liu, X. & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17: 593–600.

Lu, Y. & Abeysekera, I. (2014). Stakeholders’ power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64: 426-436.

Mahadeo, J.D., Oogarah-Hanuman, V. & Soobaroyen, T. (2011). A Longitudinal Study of Corporate Social Disclosures in a Developing Economy. Journal of Business Ethics, 104:545–558

Milne, M.J. & Patten, D. (2002). Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures. Accounting, Auditing & Accountability Journal, 15(3): 372-405.

Momin, M.A. & Parker, L.D. (2013). Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh. The British Accounting Review, 45: 215–228.

Muttakin, M.B. & Khan, A. (2014). Determinants of corporate social disclosure: Empirical evidence from Bangladesh. Advances in Accounting, incorporating Advances in International Accounting, 30: 168–175

Naser, K., Al-Hussaini, A., Al-Kwari, D. & Nuseibeh, R. (2006). Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar. Advances in International Accounting, 19: 1-23.

Nguyen, L.S., Tran, M.D., Nguyen, T.X.H. & Le, Q.H. (2017). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Research, 6(4): 255-264.

Nurhayati, R., Taylor, G., Rusmin, R., Tower, G. & Chatterjee, B. (2016). Factors Determining Social and Environmental Reporting by Indian Textile and Apparel Firms: A Test of Legitimacy Theory. Social Responsibility Journal, 12(1): 167-189.

Orij, R. (2010). Corporate social disclosures in the context of national cultures and stakeholder theory. Accounting, Auditing & Accountability Journal, 23(7): 868 – 889

Ratanajongkol, S., Davey H., & Low, M. (2006). Corporate social reporting in Thailand: The news is all good and increasing. Qualitative Research in Accounting & Management, 3(1): 67-83.

Roberts, R.W. (1992). Determinants of Corporate Social Responsibility Disclosure: Application of Stakeholder Theory. Accounting, Organizations, and Society, 17(6): 595-612

Ryan, C., Dunstan, K. & Brown, J. (2002). The Value of Public Sector Annual Reports and Annual Reporting Awards in Organisational Legitimacy. Accounting, Accountability & Performance, 8(1): 61-76.

Siregar, S.V. & Bachtiar, Y. (2010). Corporate Social Reporting: Empirical Evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Management, 3(3): 241-252.

Tagesson, T., Blank, V., Broberg, P. & Collin, S.O. (2009). What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations. Corporate Social Responsibility and Environmental Management, 16: 352-364.

Ullmann, A.A. (1985). Data in search of a theory: a critical examination of the relationships among social disclosure, and economic performance of US firms. Academy of Management Review, 10 (3): 540-57.

Van der Laan Smith, J., Adhikari, A., & Tondkar, R.H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24: 123–151

World Bank. (2018). World Bank Country Classifications 2018. https://datahelpdesk.worldbank.org/knowledgebase/articles/906519 (diakses pada 21 November 2018)

Wuttichindanon, S. (2017). Corporate social responsibility disclosured choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand. Kasetsart Journal of Social Science, 38: 156-162.


Full Text: PDF

Refbacks

  • There are currently no refbacks.



JURNAL AKUNTANSI DAN PERPAJAKAN

Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang

Mailing Address:

Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 081359808072
Email: akuntansi.pajak@unmer.ac.id


Creative Commons License

JURNAL AKUNTANSI DAN PERPAJAKAN is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright ©2018 University of Merdeka Malang Powered by Open Journal Systems.