PENGARUH FIRM MATURITY DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(1) Universitas Indraprasta PGRI
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh firm maturity dan slack resources terhadap Pengungkapan Corporate Social Responsibility (CSR). Hipotesis penelitian dibangun berdasarkan teori legitimasi, teori stakeholder, dan resources-based view. Teknik pemilihan sampel menggunakan purposive sampling. Sebanyak 53 perusahaan digunakan sebagai sampel dengan 3 tahun penelitian, sehingga jumlah observasi adalah sebanyak 159 observasi. Data penelitian merupakan data sekunder yang berasal dari laporan keuangan perusahaan go public. Data CSR diperoleh dengan mengolah laporan CSR perusahaan menggunakan software NVIVO versi 10, sedangkan untuk data-data lainnya yang digunakan dalam penelitian ini diakses dari datastream. Pengolahan data penelitian menggunakan software STATA versi 13 dengan melakukan uji statistik deskriptif dan uji regresi berganda dengan balanced data panel untuk membuktikan hipotesis penelitian. Hasil penelitian membuktikan bahwa firm maturity berpengaruh positif terhadap pengungkapan CSR. Sedangkan slack resources tidak berpengaruh terhadap pengungkapan CSR. Hasil penelitian ini dapat digunakan sebagai bahan pertimbangan bagi pembaca laporan keuangan perusahaan terutama investor yang concern terhadap isu-isu lingkungan di Indonesia. Perusahaan mature lebih banyak mengungkapkan CSR dibandingkan perusahaan younger sehingga para investor dapat mempertimbangkan perusahaan mature ketika akan menanamkan modal.
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DOI: http://dx.doi.org/10.30998/jabe.v7i1.5373
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