ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): KASUS DI INDONESIA DAN MALAYSIA

Eka Dasra Viana, Ertambang Nahartyo, M.Sc., Ph.D.,

2012 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Tinjauan atas penelitian terdahulu menunjukkan bahwa nilai-nilai budaya merupakan salah satu faktor yang dapat mempengaruhi sistem akuntansi dan praktek pengungkapan. Sifat dan volume pelaporan mengenai pertanggungjawaban sosial perusahaan dapat bervariasi, bergantung kepada periode waktu dan wilayah negara tertentu. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan pemerintah (government ownership), kepemilikan asing (foreign ownership), status kewarganegaraan dewan direksi /komisaris (original ethnicity), umur perusahaan, tingkat keuntungan, dan multiple listing, terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan di Indonesia dan Malaysia. Hasil penelitian mengindikasikan adanya variasi dalam pengungkapan pertanggungjawaban sosial di Indonesia dan Malaysia. Faktor kepemilikan pemerintah dan kepemilikan asing terbukti berpengaruh signifikan terhadap pengungkapan laporan pertanggungjawaban sosial di kedua negara, sedangkan faktor tingkat keuntungan terbukti berpengaruh signifikan di Indonesia. Tidak terdapat bukti empiris bahwa status kewarganegaraan dewan komisaris/direksi dan umur perusahaan berpengaruh terhadap pengungkapan laporan pertanggungjawaban sosial perusahaan-perusahaan di Indonesia dan di Malaysia

The review of preceding studies shows that the cultural aspect is one of the factors that influence the disclosure activity and accounting system. The characteristic and numbers of corporate social responsibility (CSR) reports of each company could be vary and depends on period of time as well as the certain region country. The objective of this study is to examine the influences of government ownership, foreign ownership, original ethnicity, company life time, profitability and multiple listing on corporate social responsibility (CSR) disclosure of Indonesian and Malaysian companies. The study results were indicated the presence of variation on corporate social responsibility (CSR) disclosure either in Indonesia and Malaysia. Government ownership and foreign ownership factors on both countries were proved have a significant impact on CSR disclosure reports. However, the profitability factor was found has a significant effect only in Indonesia. In addition, there are no empirical proofs on “original ethnicity and company life time” factors had an effect on CSR disclosure reports either in Indonesia and Malaysia.

Kata Kunci : pertanggungjawaban sosial perusahaan (CSR), kepemilikan pemerintah, status kewarganegaraan, dewan direksi /komisaris (original ethnicity), multiple listing