The Determinant of Corporate Social Responsibility (CSR): The Role of Green Accounting as Moderating Variable in Indonesia
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Penelitian ini bertujuan untuk mengetahui peran Green Accounting dalam hubungan antara kinerja lingkungan dan Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan JII 70 Periode 2018-2020. Penelitian ini merupakan jenis penelitian kuantitatif dan data dalam penelitian ini adalah data sekunder yang datanya berbentuk data panel. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan sebanyak 24 perusahaan yang terdaftar di JII 70 periode 2018-2020. Metode pengumpulan data dilakukan dengan mengakses laporan keuangan dan laporan tahunan yang dapat diakses melalui website www.idx.co.id. Data diolah menggunakan alat analitis Eviews10. Metode analisis yang digunakan adalah uji deskriptif, uji stasioneritas, uji model regresi, uji asumsi klasik, uji t, uji F dan uji MRA. Hasil penelitian menunjukkan bahwa variabel kinerja lingkungan berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility. Variabel green accounting berpengaruh positif dan tidak signifikan terhadap pengungkapan Corporate Social Responsibility. Setelah melakukan uji MRA menunjukkan variabel green accounting tidak dapat memoderasi pengaruh Kinerja Lingkungan terhadap Pengungkapan Corporate Social Responsibility.
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Referensi
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Almilia, Luciana Spica, and Dwi Wijayanto, ‘Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance’, in The 1 Accounting Conference, 2007
Anam, Hairul, ‘Pengungkapan Corporate Social Responsibility’, Jurnal GeoEkonomi, 12.1 (2021), 38–52
Angelia, Dessy, and Rosita Suryaningsih, ‘The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)’, Procedia - Social and Behavioral Sciences, 211.September (2015), 348–55
Angelina, Martha, and Enggar Nursasi, ‘Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan’, Economics Professional in Action (E-PROFIT), 4.2 (2022), 126–35
Avi-Yonah, Reuven S., ‘Corporate Social Responsibility and Strategic Tax Behavior’, SSRN Electronic Journal, 2011, 2003–9
Badilah, Hasan, Maslichah, and Afifudin, ‘Pengaruh Slack Resources, Ukuran Perusahaan, Kepemilikan Publik Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibilty (CSR) Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2019’, E-Jra, 10.07 (2021), 114–28
Burlea-schiopoiu, Adriana, ‘Encyclopedia of Corporate Social Responsibility’, Encyclopedia of Corporate Social Responsibility, December, 2013
Cahyono, Dwi, and Aulia Rachmaniyah, Pengungkapan Corporate Social Responsibilitydan Kinerja Keuangan Perusahaan Manufaktur Indonesia Dan Malaysia, JIA (Jurnal Ilmiah Akuntansi), 2020, V
Dewi, Mega Arisia, ‘Pengaruh Green Accounting Dan Dividend Payout Ratio Terhadap Firm Size Melalui Csr Sebagai Variabel Intervening’, BISMA: Jurnal Bisnis Dan Manajemen, 14.1 (2020), 34
Evelyn, Sudrajat, and Rialdi Azhar, ‘The Effect of Environmental Performance, Environmental Costs, and Company Size on Financial Performance through Corporate Social Responsibility’, Asian Journal of Economics and Business Management, 1.2 (2022), 131–40
Freeman, R. Edward, Jeffrey S. Harrison, Andrew C. Wicks, Bidhan Parmar, and Simone de Colle, ‘Stakeholder Theory: The State of the Art’, Stakeholder Theory: The State of the Art, 2010, 1–343
Garhadi, G. Y., R. Lestari, and Y. Rosdiana, ‘Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure Pada Perusahaan Manufaktur Barang Konsumsi Yang Terdaftar Di’, Prosiding Akuntansi, Vol.4.No.2 (2014), 2014–18
Gray, Rob, Reza Kouhy, and Simon Lavers, ‘Corporate Social and Environmental Reporting A Review of the Literature and a Longitudinal Study of UK Disclosure’, Accounting, Auditing & Accountability Journal, 8.2 (1995), 47–77
Hamdani, Dhea Zatira, and Eni Suharti, ‘Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance’, Jurnal Akuntansi, 26.2 (2022), 342–57
Hamidi, ‘ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN’, Equilibiria, 6.2 (2019), 23–36
Handayati, Puji, and Sulis Rochayatun, ‘The Effect of Environmental Performance and Corporate Governance Mechanism on the Corporate Social Responsibility Disclosure’, International Journal of Business, Economics and Law, 8.1 (2012), 296–300
Hódi Hernádi, Bettina, ‘Green Accounting for Corporate Sustainability’, Club of Economics in Miskolc’ TMP, 8.2 (2012), 23–30
Ignatius Bondan Suratno, Darsono, Siti Mutmainah, ‘Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta Periode 2001-2004’, 2007, 199–214
Justita Dura, and Riyanto Suharsono, ‘Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry’, Jurnal Akuntansi, 26.2 (2022), 192–212
Kanaka, Raju K , ‘Green Accounting Practices’, Indian Journal of Accounting (IJA) ISSN, 50.1 (2018), 59–68
Kanji, Gopal K., and Parvesh K. Chopra, ‘Corporate Social Responsibility in a Global Economy’, Total Quality Management and Business Excellence, 21.2 (2010), 119–43
Kholifah, Siti, ‘Pengaruh Kinerja Lingkungan, Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility’, MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12.1 (2022), 64–76
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Mariani, Desy, ‘Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, Publikasi Csr Terhadap Pengungkapan Csr Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahu’, Jurnal Akuntansi Dan Keuangan, 6.2 (2017), 141–60
Mousa, et. al., Gehan. A., ‘Legitimacy Theory and Environmental Practices: Short Notes’, International Journal of Business and Statistical Analysis, 2.1 (2015), 41–53
Musfialdy, Musfialdy, ‘Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility’, Jurnal Aplikasi Manajemen, 17.1 (2019), 30–36
Mustofa, Ulul Azmi, Rezha Nia Ade Putri Edy, Muhammad Kurniawan, and Muhammad Fikri Nugraha Kholid, ‘Green Accounting Terhadap CSR Pada Bus Di Indonesia Dengan Kinerja Keuangan Sebagai Variabel Intervening’, Jurnal Ilmiah Ekonomi Islam, 6.3 (2020), 508–20
Najihah, Naila, Maya Indriastuti, Universitas Islam, and Sultan Agung, ‘Environmental Accounting on Financial Performance and Reputation of Mining Company in Indonesia’, Trikonomika, 19.1 (2020), 1–7
Nugraini, Nur Abfifa, and Wiwik Wahyuni, ‘Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure’, Jurnal Analisa Akuntansi Dan Perpajakan, 5.1 (2021), 24–34
Ozcure Gurol, Eryigit Nimet, ‘Corporate Social Responsibility ( CSR ) Policy and Practices Involving Employees in the European Union’, December, 2016
Pattisahusiwa, Salmah, and Ferry Diyanti, ‘Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance Dan Nilai Perusahaan’, Jurnal Ekonomi Modernisasi, 13.1 (2017), 25
Putra, Yudi Partama, ‘Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening’, BALANCE Jurnal Akuntansi Dan Bisnis, 2.2 (2018), 227
Rusmaningsih, Riska, and Iwan Setiadi, ‘Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening’, Kompartemen : Jurnal Ilmiah Akuntansi, 19.1 (2021), 25
Setiawan, Wahyu, Leonardo Budi H, and Ari Pranaditya, ‘Pengaruh Kinerja Lingkungan , Biaya Lingkungan , Dan’, Journal of Accounting, 4.4 (2018), 1–12
Sila, Ismail, and Kemal Cek, ‘The Impact of Environmental, Social and Governance Dimensions of Corporate Social Responsibility: Australian Evidence’, Procedia Computer Science, 120 (2017), 797–804
Stohl, Michael, and Cynthia Stohl, Human Rights and Corporate Social Responsibility, Expanding Human Rights: 21st Century Norms and Governance, 2017
Sukasih, Anna, and Eko Sugiyanto, ‘PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2011-2015)’, Riset Akuntansi Dan Keuangan Indonesia, 2.2 (2017), 121–31
Sukoharsono, Eko Ganis, ‘Green Accounting in Indonesia: Accountability and Environmental Issues’, The International Journal of Accounting and Business Society, 15.1 (2007), 21–60
Tatiane Machado, ‘No Titleהשפעות של השקיית גינות במים אפורים’, מים והשקייה, 549 (2017), 40–42
Thao, Duong Thi Thu, and Mai Thi Le, ‘The Effect of Corporate Social Responsibility Disclosure on Corporate Financial Performance’, International Journal of Business, Economics and Management, 6.5 (2019), 264–88
Tunggal, Whino Sekar Prasetyaning, and Fachrurozie, ‘Accounting Analysis Journal PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST DAN CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE Whino Sekar Prasetyaning Tunggal Fachrurrozie’, Aaj, 310.3 (2014), 310–20
Wirawan, Anan Werdie, Laila Jahidatul Falah, Lydia Kusumadewi, Desi Adhariani, and Chaerul D. Djakman, ‘The Effect of Corporate Social Responsibility on the Firm Value with Risk Management as a Moderating Variable’, Journal of Asia-Pacific Business, 21.2 (2020), 143–60
Muhammad Yasir Yusuf, Islamic Corporate Social Responsibility (I-CSR) Pada Lembaga Keuangan Syariah (LKS) Teori dan Praktek, Prenadamedia Group, 2013, 466.
Almilia, Luciana Spica, and Dwi Wijayanto, ‘Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance’, in The 1 Accounting Conference, 2007
Anam, Hairul, ‘Pengungkapan Corporate Social Responsibility’, Jurnal GeoEkonomi, 12.1 (2021), 38–52
Angelia, Dessy, and Rosita Suryaningsih, ‘The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)’, Procedia - Social and Behavioral Sciences, 211.September (2015), 348–55
Angelina, Martha, and Enggar Nursasi, ‘Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan’, Economics Professional in Action (E-PROFIT), 4.2 (2022), 126–35
Avi-Yonah, Reuven S., ‘Corporate Social Responsibility and Strategic Tax Behavior’, SSRN Electronic Journal, 2011, 2003–9
Badilah, Hasan, Maslichah, and Afifudin, ‘Pengaruh Slack Resources, Ukuran Perusahaan, Kepemilikan Publik Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibilty (CSR) Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2019’, E-Jra, 10.07 (2021), 114–28
Burlea-schiopoiu, Adriana, ‘Encyclopedia of Corporate Social Responsibility’, Encyclopedia of Corporate Social Responsibility, December, 2013
Cahyono, Dwi, and Aulia Rachmaniyah, Pengungkapan Corporate Social Responsibilitydan Kinerja Keuangan Perusahaan Manufaktur Indonesia Dan Malaysia, JIA (Jurnal Ilmiah Akuntansi), 2020, V
Dewi, Mega Arisia, ‘Pengaruh Green Accounting Dan Dividend Payout Ratio Terhadap Firm Size Melalui Csr Sebagai Variabel Intervening’, BISMA: Jurnal Bisnis Dan Manajemen, 14.1 (2020), 34
Evelyn, Sudrajat, and Rialdi Azhar, ‘The Effect of Environmental Performance, Environmental Costs, and Company Size on Financial Performance through Corporate Social Responsibility’, Asian Journal of Economics and Business Management, 1.2 (2022), 131–40
Freeman, R. Edward, Jeffrey S. Harrison, Andrew C. Wicks, Bidhan Parmar, and Simone de Colle, ‘Stakeholder Theory: The State of the Art’, Stakeholder Theory: The State of the Art, 2010, 1–343
Garhadi, G. Y., R. Lestari, and Y. Rosdiana, ‘Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure Pada Perusahaan Manufaktur Barang Konsumsi Yang Terdaftar Di’, Prosiding Akuntansi, Vol.4.No.2 (2014), 2014–18
Gray, Rob, Reza Kouhy, and Simon Lavers, ‘Corporate Social and Environmental Reporting A Review of the Literature and a Longitudinal Study of UK Disclosure’, Accounting, Auditing & Accountability Journal, 8.2 (1995), 47–77
Hamdani, Dhea Zatira, and Eni Suharti, ‘Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance’, Jurnal Akuntansi, 26.2 (2022), 342–57
Hamidi, ‘ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN’, Equilibiria, 6.2 (2019), 23–36
Handayati, Puji, and Sulis Rochayatun, ‘The Effect of Environmental Performance and Corporate Governance Mechanism on the Corporate Social Responsibility Disclosure’, International Journal of Business, Economics and Law, 8.1 (2012), 296–300
Hódi Hernádi, Bettina, ‘Green Accounting for Corporate Sustainability’, Club of Economics in Miskolc’ TMP, 8.2 (2012), 23–30
Ignatius Bondan Suratno, Darsono, Siti Mutmainah, ‘Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta Periode 2001-2004’, 2007, 199–214
Justita Dura, and Riyanto Suharsono, ‘Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry’, Jurnal Akuntansi, 26.2 (2022), 192–212
Kanaka, Raju K , ‘Green Accounting Practices’, Indian Journal of Accounting (IJA) ISSN, 50.1 (2018), 59–68
Kanji, Gopal K., and Parvesh K. Chopra, ‘Corporate Social Responsibility in a Global Economy’, Total Quality Management and Business Excellence, 21.2 (2010), 119–43
Kholifah, Siti, ‘Pengaruh Kinerja Lingkungan, Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility’, MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12.1 (2022), 64–76
Lankoski, Leena, Determinants of Environmental Profit, Department of Industrial Engineering and Management Institute of Strategy and International Business, 2000
Mariani, Desy, ‘Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, Publikasi Csr Terhadap Pengungkapan Csr Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahu’, Jurnal Akuntansi Dan Keuangan, 6.2 (2017), 141–60
Mousa, et. al., Gehan. A., ‘Legitimacy Theory and Environmental Practices: Short Notes’, International Journal of Business and Statistical Analysis, 2.1 (2015), 41–53
Musfialdy, Musfialdy, ‘Relationship Between Investment Decisions, Environmental Concerns and Environmental Performance on Corporate Social Responsibility’, Jurnal Aplikasi Manajemen, 17.1 (2019), 30–36
Mustofa, Ulul Azmi, Rezha Nia Ade Putri Edy, Muhammad Kurniawan, and Muhammad Fikri Nugraha Kholid, ‘Green Accounting Terhadap CSR Pada Bus Di Indonesia Dengan Kinerja Keuangan Sebagai Variabel Intervening’, Jurnal Ilmiah Ekonomi Islam, 6.3 (2020), 508–20
Najihah, Naila, Maya Indriastuti, Universitas Islam, and Sultan Agung, ‘Environmental Accounting on Financial Performance and Reputation of Mining Company in Indonesia’, Trikonomika, 19.1 (2020), 1–7
Nugraini, Nur Abfifa, and Wiwik Wahyuni, ‘Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure’, Jurnal Analisa Akuntansi Dan Perpajakan, 5.1 (2021), 24–34
Ozcure Gurol, Eryigit Nimet, ‘Corporate Social Responsibility ( CSR ) Policy and Practices Involving Employees in the European Union’, December, 2016
Pattisahusiwa, Salmah, and Ferry Diyanti, ‘Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance Dan Nilai Perusahaan’, Jurnal Ekonomi Modernisasi, 13.1 (2017), 25
Putra, Yudi Partama, ‘Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening’, BALANCE Jurnal Akuntansi Dan Bisnis, 2.2 (2018), 227
Rusmaningsih, Riska, and Iwan Setiadi, ‘Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening’, Kompartemen : Jurnal Ilmiah Akuntansi, 19.1 (2021), 25
Setiawan, Wahyu, Leonardo Budi H, and Ari Pranaditya, ‘Pengaruh Kinerja Lingkungan , Biaya Lingkungan , Dan’, Journal of Accounting, 4.4 (2018), 1–12
Sila, Ismail, and Kemal Cek, ‘The Impact of Environmental, Social and Governance Dimensions of Corporate Social Responsibility: Australian Evidence’, Procedia Computer Science, 120 (2017), 797–804
Stohl, Michael, and Cynthia Stohl, Human Rights and Corporate Social Responsibility, Expanding Human Rights: 21st Century Norms and Governance, 2017
Sukasih, Anna, and Eko Sugiyanto, ‘PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2011-2015)’, Riset Akuntansi Dan Keuangan Indonesia, 2.2 (2017), 121–31
Sukoharsono, Eko Ganis, ‘Green Accounting in Indonesia: Accountability and Environmental Issues’, The International Journal of Accounting and Business Society, 15.1 (2007), 21–60
Tatiane Machado, ‘No Titleהשפעות של השקיית גינות במים אפורים’, מים והשקייה, 549 (2017), 40–42
Thao, Duong Thi Thu, and Mai Thi Le, ‘The Effect of Corporate Social Responsibility Disclosure on Corporate Financial Performance’, International Journal of Business, Economics and Management, 6.5 (2019), 264–88
Tunggal, Whino Sekar Prasetyaning, and Fachrurozie, ‘Accounting Analysis Journal PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST DAN CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE Whino Sekar Prasetyaning Tunggal Fachrurrozie’, Aaj, 310.3 (2014), 310–20
Wirawan, Anan Werdie, Laila Jahidatul Falah, Lydia Kusumadewi, Desi Adhariani, and Chaerul D. Djakman, ‘The Effect of Corporate Social Responsibility on the Firm Value with Risk Management as a Moderating Variable’, Journal of Asia-Pacific Business, 21.2 (2020), 143–60
Muhammad Yasir Yusuf, Islamic Corporate Social Responsibility (I-CSR) Pada Lembaga Keuangan Syariah (LKS) Teori dan Praktek, Prenadamedia Group, 2013, 466.
Diterbitkan
2024-03-30
##submission.howToCite##
Rahman, Taufikur. 2024. “The Determinant of Corporate Social Responsibility (CSR): The Role of Green Accounting As Moderating Variable in Indonesia”. Shafin: Sharia Finance and Accounting Journal 4 (1), 47-57. https://doi.org/10.19105/sfj.v4i1.12977.
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