Viewing The Company's Commitment To Social Responsibility Based On Assets And Income
DOI:
https://doi.org/10.37481/jmeb.v2i2.551Keywords:
Social Commitment, Social Responsibility, Financial Condition, Profit, AssetsAbstract
In Indonesia, companies do not only provide benefits to their owners or investors. But also, there is a moral responsibility towards society or the surrounding environment. This happens, because a few or many companies have had a negative impact on the environment, both production waste, pollution waste, environmental damage waste, distribution waste, and so on. Therefore, social responsibility in the form of giving grants to the community from a small portion of the profits is a necessity. Based on this background, this research was conducted to be able to see the consistency of the implementation of corporate social responsibility programs towards the community as seen from the size of profits and assets. To answer these objectives, then established a quantitative research principle with regression analysis. The object of research is a leading food and beverage company in Indonesia, with a total of 36 data used and a purposive sampling technique. The results of the study explain that the size of the social responsibility fund is very dependent on the size of the assets and profits earned. Then, the asset factor that has the greatest influence on the company's CSR commitment is the amount of internal capital that generates profits. In other words, if the company benefits more from its personal assets, the profits will not be shared with other parties, so that the company is more flexible in carrying out CSR programs.
References
Afifah, R. N., & Immanuela, I. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility. JRMA (Jurnal Riset Manajemen dan Akuntansi), 9(2), 109-123.
Arfiansyah, A. (2020). Tinjauan Etika Bisnis Islam dalam Corporate Social Responsibility PT. Garudafood Kabupaten Pati. Jurnal Ilmiah Ekonomi Islam, 6(3), 654-664.
Chen, S., Siera, F. T., Damanik, R. P., & Rahmi, N. U. (2021). Influence of company size, profitability, dividend policy, and liquidity on company value in manufacturing companies. Journal of Economics, Finance and Management Studies, 4(8).
Erwin Dyah Astawinetu, M. M., & Sri Handini, M. M. (2020). Manajemen Keuangan: Teori dan Praktek. Scopindo Media Pustaka.
Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis; Teori dan Aplikasi. Gramedia Pustaka Utama.
Kasmir. (2019). Pengantar Manajemen Keuangan (2nd ed.). Jakarta: Prenadamedia Group.
Ni Wayan Novi Budiasni, M. M., & Darma, G. S. (2020). Corporate Social Responsibility dalam Ekonomi Berbasis Kearifan Lokal di Bali: Kajian dan Penelitian Lembaga Perkreditan Desa. Nilacakra.
Parinduri, L., Marlanfar, M., & Halim, A. (2019). Penerapan corporate social responsibility. Buletin Utama Teknik, 14(3), 210-214.
Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Manajemen, 8(9).
Ruroh, I. N., & Latifah, S. W. (2018). Pengaruh profitabilitas, leverage, ukuran perusahaan dan risk minimization terhadap pengungkapan Corporate Social Responsibility (CSR). Jurnal Akademi Akuntansi, 1(1).
Shofia, L., & Anisah, N. (2020). Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(2), 122-133.
Sri Handini, M. M. (2020). Buku Ajar: Manajemen Keuangan. Scopindo Media Pustaka.
Sumilat, H., & Destriana, N. (2017). Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility. Jurnal Bisnis dan Akuntansi, 19(1a-2), 129-140.
Thasya, N., Lisah, L., Angeline, A., Gozal, N., Veronica, V., & Rahmi, N. U. (2020). Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi. Jurnal Samudra Ekonomi Dan Bisnis, 11(1), 69-82. https://doi.org/10.33059/jseb.v11i1.1764
Vivian, V., Wijaya, Y., Charlie, F., Winnie, W., Devi, D., & Rahmi, N. U. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan, dan Dewan Komisaris Independen terhadap Corporate Social Responsibility pada perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Periode 2014-2018. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 257-274. https://doi.org/10.54783/mea.v4i3.384
Wahyuningsih, A., & Mahdar, N. M. (2018). Pengaruh size, leverage dan profitabilitas terhadap pengungkapan CSR pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan komunikasi, 5(1), 27-36.
Yanti, N. L. E. K., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh ukuran perusahaan, ukuran dewan komisaris, kepemilikan institusional, leverage, dan profitabilitas terhadap pengungkapan corporate social responsibility. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1).
