The Influence of Green Accounting and Public Share Ownership on Disclosure of Corporate Social Responsibility (Case Study of Property, Real Estate, and Building Construction Companies IDX 2020-2021)

Naida Naidah, linda Arisanti Razak, Nasruddin Nasruddin

Abstract


This study, conducted by Naidah, Linda Arisanti Razak, and Nasruddin from Muhammadiyah University of Makassar, investigates the impact of Green Accounting and Public Share Ownership on Corporate Social Responsibility (CSR) disclosure among property, real estate, and building construction companies listed on the Indonesian Stock Exchange (IDX) in 2020-2021. Employing a quantitative approach and purposive sampling, 19 companies were selected for analysis. Green Accounting, assessed through environmental cost disclosure, demonstrated a significant positive influence on CSR disclosure, emphasizing the importance of environmental responsibility for building a positive corporate reputation. In contrast, Public Share Ownership, measured by the percentage of shares owned by the public (<5%), did not exhibit a significant effect on CSR disclosure, challenging expectations of increased public ownership leading to more extensive CSR reporting. The study underscores the pivotal role of environmental considerations, as reflected in Green Accounting practices, in shaping CSR disclosure within the examined sector. In the globalized context, companies are encouraged to contribute meaningfully to economic, social, and environmental aspects. The property, real estate, and building construction sector, crucial for economic growth, highlights the significance of aligning corporate practices with environmental responsibility. Recommendations for future research include expanding the study with additional CSR-related variables and exploring other sub-sectors. Incorporating variables like company size and profitability for comparative analyses is suggested. Companies within the sector are advised to prioritize and enhance CSR disclosure for long-term sustainability and positive stakeholder perceptions.

Keywords


Green Accounting;Public Share ownership;corporate social responsibility

Full Text:

PDF

References


Abbas, D. S., Hakim, M. Z., & Istianah, N. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). Competitive Jurnal Akuntansi Dan Keuangan, 3(2), 1-25.

Abdullah, M. W., & Amiruddin, H. (2020). Efek Green Accounting terhadap Material Flow Cost Accounting dalam Meningkatkan Keberlangsungan Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan), 4(2), 166-186.

Addini, N., Cheisviyanny, C., & Setiawan, M. A. (2019). Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER. Jurnal Eksplorasi Akuntansi, 1(3), 922–941. Https://Doi.Org/10.24036/Jea.V1i3.118

Ahyani, R., & Puspitasari, W. (2019). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Jurnal Akuntansi Trisakti, 6(2), 245–262. Https://Doi.Org/10.25105/Jat.V6i2.5479

Badjuri, A. (2011). Faktor-Faktor Fundamental, Mekanisme Corporate Social Responsibility (CSR) Perusahaan Manufaktur Dan Sumber Daya Alam Di Indonesia. Dinamika Keuangan Dan Perbankan, 3(1), 38–54.

Hamdani, S. P., Yuliandari, W. S., & Budiono, E. (2017). Kepemilikan Saham Publik Dan Return On Assets Terhadap Pengunkapan Coprporate Social Responsibility. Jurnal Riset Akuntansi Kontemporer (JRAK), 9(1), 47–54.

Hitipeuw, S. D., Kuntari, Y., & Triani. (2020). Pengaruh Kepemilikan Saham Publik, Profitabilitas, Dan Media Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Management & Accounting Expose, 3(1), 40–51. Https://Doi.Org/10.36441/Mae.V3i1.135

Mariani, Desi. (2017). 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.

Mariani, Desy. (2017). Pengaruh Penerapan Green Accounting , Kepemilikan Saham Publik, Publikasi CSR Terhadap Pengungkapan CSR Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Property Real Estate Yang Terdaftara Di Bursa Efek Indonesia Tahun . Jurnal Akuntansi Dan Keuangan, 6(2), 141–160.

Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR Pada Bus Di Indonesia Dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508–520. Https://Doi.Org/10.29040/Jiei.V6i3.1372

Ningsih, W. F., & Rachmawati, R. (2017). Implementasi Green Accounting Dalam Meningkatkan Kinerja Perusahaan. JABE (Journal Of Applied Business And Economic), 4(2), 149–158. Https://Doi.Org/10.30998/Jabe.V4i2.2142

Novianti, V. (2019). Pengaruh Penerapan Green Acconting, Kepentingan Saham Publik, Pengungkapan Media Terhadap Corporate Social Responsibility Disclosure (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017). Http://Repository.Unpas.Ac.Id/Id/Eprint/43203

Rahmadhani, Ika W., Suhartini, D., & Widoretno, Astrini A. (2021). Pengaruh Green Accounting Dan Kepemilikan Saham Publik Terhadap Kinerja Keuangan Dengan Pengungkapan Csr Sebagai Variabel Intervening Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2015-2019. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(1), 557–583.

Syekha, S. (2021). Pengaruh Green Accounting, Media Exposure, Dan Agresivitas Pajak Terhadap Corporate Social Responsibility (Studi Kasus Perusahaan Property, Real Estate, And Building Construction Pada Tahun 2018-2019 Yang Terlisting Di Bursa Efek Indonesia). Universitas Islam Negri Sunan Ampel.

Utomo, L. P. (2018). Jurnal Akuntansi dan Pajak, 19 (01), 2018, 77-88 Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle”. Jurnal Akuntansi dan Pajak, 19(01), 77-88.

Wiranoto, M. F. (2021). Pengaruh Growth Opportunity, Corporate Social Responsibility, Good Corporate Governance Dan Keputusan Investasi Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Property, Real Estate & Building Construction Periode 2013-2017). Jurnal Ilmu Manajemen, 9(1), 333–345.

Yulianti, L. (2019). Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan.




DOI: https://doi.org/10.26618/jeb.v19i2.12707

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Jurnal Ekonomi Balance

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
Balance : Journal of Economics

Is Licenced Under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats

Flag Counter