Effect of company profitability, size, and growth on corporate social responsibility disclosure in food and beverage sector companies
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Feb 6, 2023
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Abstract
Environmental pollution that occurs due to company activities, one of which is a food and beverage sector companies. This relates to the high level of production that will produce industrial waste to the company and the environment. Besides the environmental pollution carried out, of course every company needs to focus on CSR programs in accordance with the activities of their respective companies, in order to restore balance in the surrounding environment. Based on these conditions, further this research aims to examine the effect of profitability, size, and company growth on CSR disclosure. The population and sample in this study were 60 data from sector companiesfood and beverage registered on the Indonesia Stock Exchange in 2014-2017. This research uses purposive sampling method and secondary data. The analysis technique used is multiple regression analysis. The results of this study indicate that corporate profitability is one of the factors that can influence CSR disclosure. The higher the profitability of the company, the greater the disclosure of CSR made. Meanwhile, the size and growth of the company has no effect on CSR disclosure. This means that the size of the company is not a benchmark in expressing CSR, while company growth can be seen from the behavior of consumers who have not paid attention to companies that do CSR in choosing a product.
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How to Cite
Mardiati, E., Fitriyah, L., & Nurlaili, L. (2023). Effect of company profitability, size, and growth on corporate social responsibility disclosure in food and beverage sector companies . Enrichment : Journal of Management, 12(6), 4620-4625. https://doi.org/10.35335/enrichment.v12i6.1016
References
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Armadi and Astika, 2016. Effect of Profitability, Leverage and Company Size on Corporate Value through Disclosure of Social Responsibility.Udayana University Accounting Journal, 17(1), 233-256.
Dewi, Sukmawati Safitri. 2013. The Effect of Company Characteristics on Corporate Social Responsibility Disclosure in Manufacturing Companies listed on the IDX.Journal of Accounting Science and Research, 2(3),
Fitriyah, 2017. The Influence of Industry Type, Company Size and Growth on Corporate Social Responsibility Disclosure: Studies in the Mining, Banking and Cement Industry Sectors. Department of Accounting, Faculty of Economics and Business, Brawijaya University.
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Ghozali, I., and Chairi. A.2007.Accounting Theory. Semarang: Diponegoro University.
Gray, R., Kouhy, R., and Lavers, S. 1995. Constructing A Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal 8 (pp. 47-77).
Hardian, A. P. and Fun, N. F. 2016. Financial Performance and Company Size on Firm Value, CSR as a Moderating Variable.Journal of Accounting Science and Research, 5(9), 1-16.
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Hermawan, Sigit and Maf'ulah, A. N. 2014. The Effect of Financial Performance on Company Value by Disclosure of Corporate Social Responsibility as a Moderating Variable. Journal of Accounting Dynamics, 6(2), 103-118.
Indraswari and Astika, 2015. The Influence of Profitability, Company Size, and Public Share Ownership on CSR Disclosure.Udayana University Accounting E-Journal, 11(1), 289-302.
Indraswati and Mimba, 2017. The Influence of Profitability, Company Growth, Market Capitalization and Public Share Ownership on CSR Disclosure Level.Udayana University Accounting Journal, 20(2), 1219-1248.
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Riyanto, 2008. Fundamentals of Corporate Spending: Fourth Edition. Yogyakarta: BPFE.
Rustiarini, 2009. Effect of Share Ownership Structure on Disclosure of Corporate Social Responsibility. Department of Accounting, Faculty of Economics, Mahasaraswati University Denpasar.
Rustiyaningsih, Sri and Politon, Sontry. 2013. Company Characteristics and Disclosure of Social Responsibility in Manufacturing Companies Going Public.Journal of Management and Accounting Research, 1(1),
Sari, Rizkia Anggita. 2012. The Effect of Company Characteristics on Corporate Social Responsibility Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange. Nominal Journall, 1(1), 125-138.
Sekaran, U. 2006.Research Methods for Business. Jakarta: Salemba Empat.
Sembiring, 2005. Company Characteristics and Disclosure of Social Responsibility: Empirical Study of Companies Listed on the Jakarta Stock Exchange.National Symposium on Accounting VIII.
Siregar, 2018. The Influence of Managerial Ownership, Profitability, Company Size on Corporate Value and CSR as a Moderator. Department of Accounting, Faculty of Economics and Business, Brawijaya University, Malang.
Sudarmanto, 2013. Computer-Based Applied Statistics: With the IBM Statistics 19 Program. Bandar Lampung: Mitra Wacana Media Publisher.
Sugiarto, 2013. The Effect of Company Characteristics on the Disclosure Area of Corporate Social Responsibility (CSR) in Food and Beverage Companies Listed on the Indonesia Stock Exchange.Journal of Accounting, State University of Surabaya, 2(1), 1-19.
Umam, Wizna Hidayati, 2018. Microplastics Contaminate Mineral Water to Rivers and Oceans. Retrieved August 23, 2018 from an online site: http://www.pikiran-rakyat.com/
Tanudjaja, 2006. Development of Corporate Social Responsibility in Indonesia.Nirmana, 8(2), 92-98.
Wijaya, 2012. Factors Influencing Disclosure of Social Responsibility in Manufacturing Companies Listed on the Indonesian Stock Exchange.Scientific Journal of Accounting Students. 1(1),
Yusof, Jamaliah Mohd, Rosidah Musa, and Sofiah Abd. Rahman, 2011.Functional Store Image and Corporate Social Responsibility Image: A Congruity Analysis on Store Loyalty. World Academy of Science, Engineering and Technology.
Zaenuddin, Achmad. 2007. Factors Influencing Social and Environmental Disclosure Practices in Manufacturing Companies Go Public.Thesis. Diponegoro University.
Agustina, Silvia. 2013. Effect of Profitability and Disclosure of Corporate Social Responsibility on Company Value. Research Articles. Accounting Department, Faculty of Economics, Padang State University.
Almilia,et al. 2011. Factors Influencing Disclosure of Social Responsibility and Its Impact on Financial Performance and Company Size.Journal of Economic Focus, 10(1), 2-25.
Armadi and Astika, 2016. Effect of Profitability, Leverage and Company Size on Corporate Value through Disclosure of Social Responsibility.Udayana University Accounting Journal, 17(1), 233-256.
Dewi, Sukmawati Safitri. 2013. The Effect of Company Characteristics on Corporate Social Responsibility Disclosure in Manufacturing Companies listed on the IDX.Journal of Accounting Science and Research, 2(3),
Fitriyah, 2017. The Influence of Industry Type, Company Size and Growth on Corporate Social Responsibility Disclosure: Studies in the Mining, Banking and Cement Industry Sectors. Department of Accounting, Faculty of Economics and Business, Brawijaya University.
Freeman, R. E., and Reed, D. L. 1983. Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106.
Ghozali, I. 2006.Multivariate Analysis Application with SPSS Program. Semarang: Publishing Board of the Faculty of Economics, University of Diponegoro.
Ghozali, I., and Chairi. A.2007.Accounting Theory. Semarang: Diponegoro University.
Gray, R., Kouhy, R., and Lavers, S. 1995. Constructing A Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal 8 (pp. 47-77).
Hardian, A. P. and Fun, N. F. 2016. Financial Performance and Company Size on Firm Value, CSR as a Moderating Variable.Journal of Accounting Science and Research, 5(9), 1-16.
Hartono, 2016. Statistics for Research. Yogyakarta: LSFK2P & Learning Library.
Hastuti, Widya. 2014. The Effect of Company Size, Company Growth, and Industry Type on Disclosure of Corporate Social Responsibility in Annual Reports (Empirical Study of Manufacturing Companies Listed on the IDX). Essay. Padang State University.
Hemitra, 2011. Effect of Disclosure of Corporate Social Responsibility on Company Profitability. Faculty of Economics, University of Jember.
Hermawan, Sigit and Maf'ulah, A. N. 2014. The Effect of Financial Performance on Company Value by Disclosure of Corporate Social Responsibility as a Moderating Variable. Journal of Accounting Dynamics, 6(2), 103-118.
Indraswari and Astika, 2015. The Influence of Profitability, Company Size, and Public Share Ownership on CSR Disclosure.Udayana University Accounting E-Journal, 11(1), 289-302.
Indraswati and Mimba, 2017. The Influence of Profitability, Company Growth, Market Capitalization and Public Share Ownership on CSR Disclosure Level.Udayana University Accounting Journal, 20(2), 1219-1248.
Kurnianingsih, Triastuti Heni. 2013. Effect of Profitability and Company Size on Corporate Social Responsibility.Journal of Accounting and Business Research, 13(1), 1-19.
Maghfiroh, Alisa Anggraini. 2016. Analysis of CSR Disclosure Compliance Level in Cement Industry, Mining Sector and Banking Sector 2013-2014 Period.Essay. Faculty of Economics and Business, University of Brawijaya.
Munawaroh, A. and Priyadi, M. P. 2014. The Effect of Profitability on Firm Value with Corporate Social Responsibility as a Moderating Variable.Journal of Accounting Science and Research, 3(4), 1-15.
Nurjannah, 2015. Environmental Performance, Leverage, Company Profile and Growth: The Effect on CSR Disclosure. Essay. Accounting Department, Faculty of Economics, Semarang State University.
Nurlela, R. and Islahudin, 2008. The Effect of Corporate Social Responsibility on Firm Value with the Percentage of Management Ownership as a Moderating Variable: Empirical Study of Companies Listed on the Jakarta Stock Exchange.XI Pontianak National Accounting Symposium.
Purwanto, Agus. 2011. Effect of Industry Type, Company Size, Profitability on Corporate Social Responsibility.Journal of Accounting and Auditing, 8(1), 1-94.
Putri, 2010. Effect of Profitability, Liquidity, and Leverage on Disclosure of Corporate Social Responsibility: Studies on Companies that received ISRA and Listed (Go-Public) awards on the Indonesia Stock Exchange (IDX) in 2010-2012.Business Accounting Review, 2(1), 61-70.
Rahmayanty, 2015. The Effect of Company Size, Public Share Ownership, Foreign Share Ownership, and Company Profitability on Disclosure of Corporate Social Responsibility (CSR) in Food and Beverages Companies listed on the IDX in 2010-2013. Faculty of Economics, University of Riau, Pekanbaru.
Riyanto, 2008. Fundamentals of Corporate Spending: Fourth Edition. Yogyakarta: BPFE.
Rustiarini, 2009. Effect of Share Ownership Structure on Disclosure of Corporate Social Responsibility. Department of Accounting, Faculty of Economics, Mahasaraswati University Denpasar.
Rustiyaningsih, Sri and Politon, Sontry. 2013. Company Characteristics and Disclosure of Social Responsibility in Manufacturing Companies Going Public.Journal of Management and Accounting Research, 1(1),
Sari, Rizkia Anggita. 2012. The Effect of Company Characteristics on Corporate Social Responsibility Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange. Nominal Journall, 1(1), 125-138.
Sekaran, U. 2006.Research Methods for Business. Jakarta: Salemba Empat.
Sembiring, 2005. Company Characteristics and Disclosure of Social Responsibility: Empirical Study of Companies Listed on the Jakarta Stock Exchange.National Symposium on Accounting VIII.
Siregar, 2018. The Influence of Managerial Ownership, Profitability, Company Size on Corporate Value and CSR as a Moderator. Department of Accounting, Faculty of Economics and Business, Brawijaya University, Malang.
Sudarmanto, 2013. Computer-Based Applied Statistics: With the IBM Statistics 19 Program. Bandar Lampung: Mitra Wacana Media Publisher.
Sugiarto, 2013. The Effect of Company Characteristics on the Disclosure Area of Corporate Social Responsibility (CSR) in Food and Beverage Companies Listed on the Indonesia Stock Exchange.Journal of Accounting, State University of Surabaya, 2(1), 1-19.
Umam, Wizna Hidayati, 2018. Microplastics Contaminate Mineral Water to Rivers and Oceans. Retrieved August 23, 2018 from an online site: http://www.pikiran-rakyat.com/
Tanudjaja, 2006. Development of Corporate Social Responsibility in Indonesia.Nirmana, 8(2), 92-98.
Wijaya, 2012. Factors Influencing Disclosure of Social Responsibility in Manufacturing Companies Listed on the Indonesian Stock Exchange.Scientific Journal of Accounting Students. 1(1),
Yusof, Jamaliah Mohd, Rosidah Musa, and Sofiah Abd. Rahman, 2011.Functional Store Image and Corporate Social Responsibility Image: A Congruity Analysis on Store Loyalty. World Academy of Science, Engineering and Technology.
Zaenuddin, Achmad. 2007. Factors Influencing Social and Environmental Disclosure Practices in Manufacturing Companies Go Public.Thesis. Diponegoro University.