PENGARUH GOOD CORPORATE GOVERNANCE DAN FAKTOR KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
DOI:
https://doi.org/10.61722/jiem.v2i12.3033Abstract
Abstract: This study aims to analyze the influence of Good Corporate Governance (GCG) and financial factors (profitability, liquidity, and solvency) on Corporate Social Responsibility (CSR) disclosure in Indonesian companies. The results indicate that the implementation of good GCG principles significantly contributes to enhanced CSR disclosure. Additionally, profitability, liquidity, and solvency have been found to positively influence CSR activities. These findings reflect that companies that effectively integrate GCG and maintain positive financial performance are more likely to be active in reporting their social responsibilities. Therefore, it is recommended that companies continue to improve their GCG practices and manage financial factors to support better CSR disclosure.
Keywords: Good Corporate Governance, Corporate Social Responsibility, Profitability, Liquidity, Solvency.
Abstrak: Penelitian ini bertujuan untukmenganalisis pengaruh Good Corporate Governance (GCG) dan faktor-faktor keuangan (profitabilitas, likuiditas, dan solvabilitas) terhadap pengungkapan Corporate Social Responsibility (CSR) di perusahaan-perusahaan Indonesia. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip GCG yang baik berkontribusi signifikan terhadap pengungkapan CSR. Selaian itu profitabilitas, likuiditas, dan solvabilitas terbukti memiliki pengaruh positif terhadap kegiatan CSR. Penemuan ini mencerminkan bahwa perusahaan yang mengintegrasikan GCG dengan baik dan menjaga dan menjaga kinerja keuangan yang positif cenderung lebih aktif dalam melaporkan tanggung jawab sosial mereka. Oleh karena itu, disarankan agar perusahaan terus meningkatkan penerapan GCG dan mengelola faktor-faktor keuangan untuk mendukung pengungkapan CSR yang lebih baik.
Kata Kunci: Good Corporate Governance, Corporate Social Responsibility, Profitabilitas, Likuiditas, Solvabilitas.
References
Agustina, Siska & Rachmawati, Rina, ‘The Influence of Good Corporate Governance on Corporate Social Responsibility Disclosure’, Jurnal Akuntansi Dan Keuangan, 13.1 (2021), pp. 45–60
Aminah, Ratna & Setiawan, Teguh, ‘Liquidity and Its Impact on Corporate Social Responsibility Activities’, International Journal of Business Management, 18.2 (2023), pp. 34–48
Darsono, Denny, ‘The Influence of Liquidity on Corporate Social Responsibility Disclosure’, Journal of Accounting and Finance, 12.2 (2023), pp. 86–102
Dini, Amanda & Aminah, Nurul, ‘Corporate Social Responsibility and Stakeholder Engagement: A Study in Indonesia’, Asian Journal of Business Ethics, 12.3 (2023), pp. 22–36
Dwi, Retno & Rina, Safitri, ‘Solvency and Corporate Social Responsibility: Evidence from Indonesian Firms’, Journal of Finance and Accounting, 11.3 (2023), pp. 77–90
Farhan, Muhammad & Rizki, Ardiansyah, ‘The Effect of Liquidity on CSR Activities in Indonesia’, International Journal of Economics and Finance, 15.4 (2023), pp. 102–15
Fatima, Rubina, Rahman, Aamir, & Nasir, Muhammad, ‘Profitability and Corporate Social Responsibility: A Study of Indonesian Firms’, Asian Journal of Business and Management, 11.1 (2023), pp. 22–36
Fitriani, Yuni & Wibowo, Sugiarto, ‘Challenges in Implementing Good Corporate Governance in Indonesian SMEs’, Jurnal Manajemen Dan Kewirausahaan, 9.3 (2021), pp. 145–60
Hadi, Subekti & Rosyid, Rinaldi, ‘The Relationship Between Profitability and CSR in Indonesian Companies’, Journal of Business Studies, 14.2 (2023), pp. 58–72
Indriani, Fitria, ‘Solvency and Its Impact on Corporate Social Responsibility Initiatives’, International Journal of Economics and Finance Research, 7.4 (2023), pp. 77–91
Khan, Aamir, Ali, Muhammad, & Zafar, Muhammad, ‘The Role of Corporate Governance in Enhancing Corporate Social Responsibility’, Journal of Business Ethics, 179.1 (2022), pp. 233–48
Lestari, Nindi & Sari, Putri, ‘The Impact of Corporate Social Responsibility on Firm Reputation’, International Journal of Business Ethics, 10.1 (2023), pp. 18–30
Maharani, Melani, & Syafruddin, Ahmad, ‘Challenges in Implementing Corporate Social Responsibility in Indonesia’, Journal of Business Research, 147 (2023), pp. 112–20
Mulyani, Diana & Rahardjo, Hendrikus, ‘Understanding Corporate Social Responsibility in the Context of Business Ethics’, Journal of Business Ethics Education, 19.1 (2022), pp. 45–59
Nabila, Adinda & Arief, Bima, ‘Solvency and Corporate Social Responsibility: A Comprehensive Review’, Journal of Accounting and Finance, 12.2 (2023), pp. 89–102
Prabowo, Edy, Indah, Siti, & Lestari, Nina, ‘Financial Performance and Corporate Social Responsibility: Evidence from Indonesia’, International Journal of Business and Management Studies, 15.3 (2023), pp. 45–60
Prabowo, Eko & Lestari, Nining, ‘Profitability and Corporate Social Responsibility: The Dilemma of Short-Term vs Long-Term Goals’, Indonesian Journal of Business Research, 16.1 (2021), pp. 22–37
Rachmawati, Rina & Agustin, Silvia, ‘Profitability and CSR Disclosure: Evidence from Indonesia’, Journal of Accounting and Management, 21.1 (2022), pp. 50–65
Suhartini, M., & Susanti, Rina, ‘Good Corporate Governance and Corporate Social Responsibility in Indonesia’, Jurnal Manajemen Dan Kewirausahaan, 9.2 (2021), pp. 100–115
Yunnafisah, Anisa, & Santoso, Budi, ‘The Importance of CSR Disclosure for Corporate Reputation’, Journal of Marketing and Management, 15.1 (2023), pp. 30–42
Downloads
Published
Issue
Section
License
Copyright (c) 2024 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
