Moderasi Jumlah Komite Audit atas Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan
DOI:
https://doi.org/10.36982/jiegmk.v10i2.848Abstract
ABSTRACT
The purpose of this study is to determine the moderation of the number of audit committees on the influence of Corporate Social Responsibility Disclosure on the value of the company on companies listed on the Indonesia Stock Exchange (BEI) during the period 2016. This study contributes to the social ethics literature in business. Theoretically, this research connects the relationship between these variables and empirically examines them. The results of the study show that there is a relationship between social aspects in a company with firm value, either partially or simultaneously. The data analysis method used is multiple linear regression. This method was chosen because the reference shows that there is a match between the analysis tool and the studied variable. The sample in this study uses random sampling with the solvin formula significant level of 5 percent so that the number of samples is 191 companies taken at random. The random sampling method was chosen because it is in accordance with the method of regression analysis. The results of the variable Corporate Social Responsibility (CSR) have a significant effect on Company Value in companies listed on the Indonesia Stock Exchange. Variable Number of Audit Committees (AC) is able to moderate the relationship of Corporate Social Responsibility (CSR) to Company Value (PER. The results of this study support the statement contained in agency theory and legitimacy that is the fulfillment of social responsibility to the environment able to provide positive externalities for the company and reduce problems conflict of interests and increase company value.
Keywords :Â Moderation in the Number of Audit Committees, Corporate Social Responsibility, Company Value
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui moderasi dari jumlah komite audit atas Pengaruh Pengungkapan Corporate Socila Responsibility Terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016. Penelitian ini memberikan kontribusi terhadap literatur sosial etika dalam bisnis.Secara teoritis, penelitian ini menghubungkan hubungan antara variabel-variabel ini dan mengujinya secara empiris.Hasil penelitian menunjukan adanya hubungan antara aspek sosial dalam suatu perusahaan terhadap nilai perusahaan, baik secara parsial maupun simultan Metode analisis data yang digunakan adalah regresi linier berganda. Metode ini dipilih karena referensi menunjukan bahwa adanya kecocokan antara alat analisis dengan variabel yang diteliti.Sampel pada penelitian ini menggunakan random sampling dengan rumus solvin tingkat signifikan 5 persen sehingga jumlah sampel adalah 191 perusahaan yang diambil secara acak. Metode random sampling dipilih karena sesuai dengan metode analisis regresi. Hasil penelitian variabel Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel Jumlah Komite Audit (AC) mampu memoderasi hubungan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan (PER). Hasil penelitian ini mendukung pernyataan yang terdapat dalam teori agensi dan legitimasi yaitu pemenuhan tanggung jawab sosial terhadap lingkungan mampu memberikan eksternalitas positif bagi perusahaan dan mengurangi permasalahan konflik kepentingan dan meningkatkan nilai perusahaan.
Kata kunci :Â Moderasi Jumlah Komite Audit, Corporate Social Responsibility, Nilai Perusahaan
References
Anggraini, D. 2013. Pengaruh Good Corporate Governance, 2, 1–14.
Bayu, A. N., Putra, D., & Wirakusuma, M. G. (2015). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi. Jurnal Akuntansi Universitas Udayana, 13(2), 2302–8556.
Berkelanjutan., G. R. I. 2013. G. G. 4-B. I. P.
Bursa Efek Indonesia. Laporan Keuangan. www.idx.co.id.
Carcello, J. V., & Neal, T. L. 2000. Audit committee composition and auditor reporting. The Accounting Review, 75(4), 453-467.
Cretu, A. E., & Brodie, R. J. 2007. The influence of brand image and company reputation where manufacturers market to small firms: A customer value perspective. Industrial Marketing Management, 36(2), 230-240.
DeFond, M. L. dan Jiambalvo, J. 1994. “Debt Convenant Violation and Manipulation of Accrualsâ€. Journal of Accounting&Ecconomics 17, hal. 145—176.
Freeman, R. E., Wicks, A. C., & Parmar, B. 2004. Stakeholder theory and “the corporate objective revisitedâ€. Organization science, 15(3), 364-369.
Goold, M., Campbell, A., & Alexander, M. 1994. Corporate-level strategy: Creating value in the multibusiness company. Wiley.
Gray, R., Kouhy, R., & Lavers, S. 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Jones, P. and Comfort, D. 2005, “Corporate Social Responsibility and The UK’s Top Ten Retailersâ€, International Journal of Retail Distribution Management, Vol. 33 No. 12, pp.882-892.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400.
Latupono, S. S., & Andayani, A. 2016. Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan: Good Corporate Governance Variabel Moderating. Jurnal Ilmu dan Riset Akuntansi, 4(8).
Matten, D., & Moon, J. 2004. Corporate social responsibility. Journal of business Ethics, 54(4), 323-337.
McWilliams, A., & Siegel, D. 2000. Corporate social responsibility and financial performance: correlation or misspecification?. Strategic management journal, 21(5), 603-609.
Muliani, L. E., Yuniarta, G. A., AK, S., & Sinarwati, N. K. 2014. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responcibility dan Good Corporate Governance Sebagai Variabel Pemoderasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).
Rahayu, S., Rahayu, S., & ANDRI, A. 2010. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta) (Doctoral dissertation, UNIVERSITAS DIPONEGORO).
Suaryana, A. 2005. Pengaruh komite audit terhadap kualitas laba. Jurnal Ilmiah Akuntansi dan Bisnis.
Surjadi, C., & Tobing, R. L. 2016. GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ( Studi pada Perusahaan- Perusahaan Emiten yang Terdaftar Pada LQ 45 Periode Agustus 2014 s / d Januari 2015 ). Jurnal Manajemen Bisnis, 11(2), 69–78.
Tai, F. M., & Chuang, S. H. 2014. Corporate social responsibility. Ibusiness, 6(03), 117.
Wahba, H., & Elsayed, K. 2015. The mediating effect of financial performance on the relationship between social responsibility and ownership structure. Future Business Journal, 1(1–2), 1–12. https://doi.org/10.1016/j.fbj.2015.02.001
Downloads
Published
How to Cite
Issue
Section
License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.
