H U R A G N E P SIZE ,PROFITABILITASDANKINERJALINGKUNGAN P A D A H R E T N A A H A S U R E P CORPORATESOCIALRESPONSIBILITY E R U S O L C S I D PADAPERUSAHAANMANUFAKTUR a z y l e M 1) ,Ren iYus iten2) ,WirmieEkaPutra3). ) 1JurusanAkuntans iFaku tla sEkonom iUniverstia sJambi ) 2JurusanAkuntans iFaku tla sEkonom iUniverstia sJambi ) 3JurusanAkuntans iFaku tla sEkonom iUniverstia sJambi : k a r t s b A Peneilitan i n ibetrujuan untuk menganail is spengaruh s zie perusahaan ,proftiablitia sdan p a d a h r e t n a g n u k g n il a jr e n i k corporate socia l responsiblitiy dsiclosure dalam laporan tahunan , i g r e n e , n a g n u k g n il a m e t : i r a d i ri d r e t n a p a k g n u g n e p a m e T . a is e n o d n I i d r u t k a f u n a m n a a h a s u r e p n i a l , a jr e k a g a n e t n a t a m a l e s e k n a d n a t a h e s e k , n e m u s n o k / k u d o r p -lain tenaga kejra ,keterilbatan m a S . m u m u , t a k a r a y s a m pe ldalam peneilitan in ibejrumlah 15 perusahaan manufaktu rpada tahun 9 0 0 2 -2011 sehingga objek pengamatan bejrumlah 45 perusahaan .Anail is sdata yang digunakan h a b n a k k u j n u n e m i n i n a it il e n e p l is a H . l e n a p a t a d n a g n e d a d n a g r e b r e i n il i s e r g e r si si l a n a h a l a d a wa isze i h u r a g n e p m e m n a g n u k g n il a jr e n i k n a d n a a h a s u r e p corporate socia lresponsiblitiy dsiclosuredalam i h u r a g n e p m e m s a ti li b a ti f o r p a w h a b n a k it k u b m e m s a i b k a d it i n i n a it il e n e p , i p a t e T . n a n u h a t n a r o p a l e r u s o l c si d y ti li b i s n o p s e r l a i c o s e t a r o p r o c . : i c n u K a t a K Szie ,proftiablitias ,kinejra ilngkungandancorporates ocialr esponsiblitiy dsiclosure. n a p a k g n u g n e P dideifni iskan i s a m r o f n i h a l m u j e s n a a i d e y n e p i a g a b e s a y ng dibutuhkan untuk pengopera isan n e is if e a r a c e s l a d o m r a s a p l a m it p o n a u b is a H m a l a d ) 6 9 9 1 , n e s k ir d n e H ( , s a u l h i b e l g n a y i s a t e r p r e t n i m a l a D . ) 1 0 0 2 ( i s a m r o f n i n a g n e d t i a k r e t n a p a k g n u g n e p n a r o p a l m a l a d t a p a d r e t g n a y k i a b n a h a b m a t i s a k i n u m o k n u p u a m n a g n a u e k (supplementary communicaiton ) yang g n a t n e t is a m r o f n i ,i k a k n a t a t a c i r a d i ri d r e t s is il a n a , n a r o p a l l a g g n a t h a l e t e s n a i d a j e k i d n a a h a s u r e p i s a r e p o s a t a n e m e j a n a m , is a r e p o n a g n a u e k n a a ri k a r p , g n a t a d a s a m . a y n n i a l is a m r o f n i a tr e s u t a u s h a l a d a b a w a j g n u g g n a T a y n a h k a d it g n a y n a a h a s u r e p n a b ij a w e k i g a b k i a b a s a j n a d g n a r a b n a k a i d e y n e m m a l a d a g u j n u p u a m , t a k a r a y s a m n a g n u k g n il s a ti l a u k n a k n a h a tr e p m e m n a k ir e b m e m n u p u a m k is if a r a c e s a y n l a is o s n a a r e t h a j e s e k p a d a h r e t f it is o p i s u b ir t n o k y s a m araka t dimana mereka berada . ) R S C ( y ti li b i s n o p s e R l a i c o S e t a r o p r o C s i n si b n e m ti m o k i a g a b e s a l u p n a k it r a i d n a n u g n a b m e p m a l a d i s u b ir t n o k r e b k u t n u n a g n e d a jr e k e b , n a t u j n a l e k r e b i m o n o k e a g r a u l e k , n a a h a s u r e p n a w a y r a k a r a p l a k o l( t a p m e t e s t a k a r a y s a m n a d n a w a y r a k ) s a ti l a u k n a k t a k g n i n e m a k g n a r m a l a d . n a p u d i h e k n a h u t u b e k n a k a p u r e m i s a m r o f n I n a d r o ts e v n i a r a p i g a b r a s a d n e m g n a y n a li b m a g n e p k u t n u r o ts e v n i n o l a c g n a y i s a m r o f n i a y n a d a , n a s u t u p e k u t k a w t a p e t a tr e s t a r u k a , p a k g n e l n a k u k a l e m k u t n u r o ts e v n i n a k n i k g n u m e m l a n o is a r a r a c e s n a s u t u p e k n a li b m a g n e p is a h a g g n i h e s l yang diperoleh sesua i . n a k p a r a h i d g n a y a p a n a g n e d g n a d n u i u l a l e M -undang No . 40 n a d s a t a b r e t n a o r e s r e p g n a t n e t 7 0 0 2 n u h a t g n a d n u -undang No .25 tahun 2007 pasa l n a m a n a n e p g n a t n e t ) d ( 6 1 n a d ) b ( 5 1 u a t a n a o r e s r e p p a it e s a k a m , l a d o m n a k b ij a w i d l a d o m m a n a n e p untuk n a a n a s k a l e p a y a p u h a u b e s n a k u k a l e m h a l e t g n a y n a a h a s u r e p b a w a j g n u g g n a t i a g a b e s n a k g n u ti h r e p i d n a d n a k r a g g n a i d . n a o r e s r e p a y a i b g n ir e s g n a y i s a m r o f n i u t a s h a l a S n a a h a s u r e p n a k p a k g n u i d k u t n u a t n i m i d g n u g g n a t g n a t n e t is a m r o f n i h a l a d a i n i t a a s o s b a w a j isa l perusahaan . Sebelum b a w a j g n u g g n a t a n e m o n e f a y n l u c n u m i a g a b e s p a g g n a i d n a a h a s u r e p , i n i l a is o s k a y n a b n a k ir e b m e m g n a y a g a b m e l i n i l a H . t a k a r a y s a m i g a b n a g n u t n u e k
i s n a t n u k a n a t a k e d n e p n a g n e d n a l a j e s a w h a b n a k a t a y n e m g n a y l a n o is i d a rt m e m s u r a h n a a h a s u r e p ak ismalkan laba g n a y n a g n a b m u s n a k ir e b m e m t a p a d r a g a n a k A . t a k a r a y s a m a d a p e k m u m is k a m n a k a r a d a s n i k a m e s t a k a r a y s a m , i p a t e t n a a h a s u r e p n a k l u b m it i d g n a y k a p m a d g n a y , a y n is a r e p o n a k n a l a j n e m m a l a d t il u s n i k a m e s n a d r a s e b n i k a m e s n a k a s a ri d . n a k il a d n e k i d k u t n u n a a h a s u r e p p a d a h r e t s e t o r p i s k A m a l a d n a w a y r a k h e l o n a k u k a li d i l a k g n ir e s n a d h a p u n a k a ji b e k t u t n u n e m a k g n a r g n a y a y n n i a l n a a r e t h a j e s e k s a ti li s a f i a li n n a k n i m r e c n e m g n a r u k p a g g n a i d g n a r a j k a d it a g u j a m a s g n a y i s k A . n a li d a e k n a ti a k r e b n e m u s n o k h e l o n a k u k a li d , n a t a h e s e k , k u d o r p u t u m n a g n e d . k u d o r p u t a u s n a l a l a h e k n a d n a t a m a l e s e k t a k a r a y s a m n a k u k a li d a g u j s e t o r P n a g n u k g n il n a r a m e c n e p n a g n e d n a ti a k r e b l a s a r e b g n a y h a b m il h e l o n a k b a b e si d g n a y . n a a h a s u r e p k ir b a p i r a d h e l o n a k u k a li d g n a y n a it il e n e P k a p u r e m i ti l e n e p an repilkas i peneilitan i j u g n e m k u t n u s u g il a k e s ) 3 0 0 2 ( i n a il u Y n a it il e n e p l is a h i s n e ts is n o k i l a b m e k . a y n m u l e b e s Pemiilhan perusahaan n a s a l a n a g n e d n a k u k a li d r u t k a f u n a m n a k a p u r e m r u t k a f u n a m n a a h a s u r e p a n e r a k n a k t a b il e m k a y n a b g n a y n a a h a s u r e p m a l a d n a w a y r a k akitvtia sperusahaannya , n a a h a s u r e p i r a d n a i g a b e s u ti n i a l e s m a l a l is a h n a k a y a d r e b m e m r u t k a f u n a m a tr e s , a y n is k u d o r p n a h a b k u t n u a is e n o d n I a l a k g n a d a k g n a y i s k u d o r p s e s o r p k i a b k a p m a d n a k ir e b m e m u a t a n a k t a b il e m p a d a h r e t f it a g e n n u p u a m f it is o p s i d t a k a r a y s a m ektia rperusahaannya. n a r i k i m e P a k g n a r e K n a b ij a w e k h a l a d a b a w a j g n u g g n a T r a u li d n a a h a s u r e p n a k u k a li d s u r a h g n a y m a l a d n e m u s n o k n a h u t u b e k i h u n e m e m g n a y a s a j n a d g n a r a b n a k a i d e y n e m n a a h a s u r e p b a w a j g n u g g n a T . n a k h u t u b i d r e p a n a m i d s a u l h a lt a g n a s lu k i a b , r a ti k e s n a g n u k g n il n a k it a h r e p m e m n a a r e t h a j e s e k , k u d o r p s a ti l a u k i si s i r a d n a r a m e c n e p k a p m a d , n a w a y r a k l is a h a n e r a k n a k li s a h i d g n a y n a g n u k g n il t a k a r a y s a m n a n a m a y n e k a tr e s i s k u d o r p . n a a h a s u r e p r a ti k e si d k a p m a t n a k a n a a h a s u r e p u ti n i a l e S k i a b h i b e l apab lia semua tanggung jawab n a a h a s u r e p a y n a h n a k u b , i h u n e p i d t u b e s r e t . u ti a u m e s i r a d f it is o p l a h n a k a s a r e m g n a y n a d h a t n ir e m e p , t a k a r a y s a m i r a d k i a B u ti l a h a u m e s n o p s e r e m n a k a n u p r o ts e v n i . a l u p f it is o p n a k a d n it n a g n e d Telahbanyak l a h -ha l buruk yang tejrad i antara p a d a h r e t n a w a y r a k n a d t a k a r a y s a m n u p u a t a o m e d i tr e p e s , n a a h a s u r e p u ti l a H . n a a h a s u r e p g n u d e g n a k a s u r g n e p k a h i p n a i a l a l e k a n e r a k n i a l k a d it n a k u k a li d g n u g g n a t i h u n e m e m m a l a d n e m e j a n a m n a d t a k a r a y s a m p a d a h r e t a y n b a w a j . n a w a y r a k p n a g n e d g n ir i e S erkembangan n a a h a s u r e p l a is o s b a w a j g n u g g n a t n a m a z m a l a d n a k is a k il b u p i d i a l u m t u b e s r e t k u t n u n a a h a s u r e p n a g n a u e k n a r o p a l ir a d f it is o p n o p s e r n a k t a p a d n e m r e d l o h e k a t s maupun shareholder .Dalam l a is o s b a w a j g n u g g n a t n a p a k g n u g n e p r o t k a f k a y n a b n a a h a s u r e p - tfako r yang n a p a k g n u g n e p t a k g n it i h u r a g n e p m e m i tr e p e s , t u b e s r e t s ize perusahaan , itngka t n a g n u k g n il a jr e n i k n a d s a ti li b a ti f o r p .i ri d n e s u ti n a a h a s u r e p
n a it il e n e P l e d o M h u r a g n e P Size ,Proftiablitia sdanKinerjaLingkungan p a d a h r e T CorporateSocia lRespon isblitiy(CSR) : n a g n a r e t e K l a is r a P : n a tl u m i S : . g n u k u d n e m g n a y n i a l l e b a ir a V : n a it il e n e P s is e t o p i H : 1 H S ize perusahaan berpengaruh po isit f p a d a h r e t corporate socia l y ti li b i s n o p s e r pada perusahaan r u t k a f u n a m : 2 H Proftiablitia s perusahaan p a d a h r e t f it is o p h u r a g n e p r e b y ti li b i s n o p s e r l a i c o s e t a r o p r o c pada r u t k a f u n a m n a a h a s u r e p : 3 H Kinejra Lingkungan perusahaan e b rpengaruh po isit f terhadap y ti li b i s n o p s e r l a i c o s e t a r o p r o c pada r u t k a f u n a m n a a h a s u r e p : 4 H Size , Proftiablitia s dan Kinejra a r a c e s n a a h a s u r e p n a g n u k g n i L m a s r e b -sama berpengaruh po isit f p a d a h r e t corporate socia l y ti li b i s n o p s e r pada perusahaan r u t k a f u n a m e M todePeneilitan Populas idanSampe lPeneil itan. n a a h a s u r e p h a l a d a n a it il e n e p i s a l u p o P k e f E a s r u B i d t a t a c r e t g n a y r u t k a f u n a m 9 0 0 2 n u h a t a d a p ) I E B ( a is e n o d n I -2011 . k i n h k e t n a g n e d l i b m a i d n a it il e n e p l e p m a S g n il p m a s e v is o p r u p dengankrtieira l e p m a s n a k a y a l e k yang digunakan sebaga i :t u k ir e b . a Perusahaan manufaktu ryang telah g n it s il minima lselama itga tahun r i h k a r e t untukmenunjukkanbahwa i h u n e m e m t u b e s r e t n a a h a s u r e p a ir e ti r k goingconcern. . b Perusahaan yang telah melakukan ( n a n u h a t n a r o p a l i s a k il b u p annua l t r o p e r ) selama itga tahun untuk m a l a d i s n e ts is n o k i h u n e m e m . n a a h a s u r e p s a ti v it k a . c Perusahaan yang melakukan n a d l a is o s n a p a k g n u g n e p k it k a r p n a g n e d n a k k u j n u ti d n a g n u k g n il n a p a k g n u g n e p n a k u k a l e m l a m i n i m a m e t u t a s h a l a s voluntary e r u s o l c s i d (ilngkungan , s a m e k yarakatan , tenaga kejra , ) i g r e n e u a t a n e m u s n o k , k u d o r p t u r u n e m a y n n a n u h a t n a r o p a l m a l a d e d o t e m conten tanalysis. . d Perusahaan yang mula i tercata t 0 9 9 1 n u h a t a d a p I E B i d g n it si l -0 0 0 2 . . e Memperoleh seritifka t tentang n a g n u k g n il n e m e j a n a m n a d u t u m 0 0 0 9 O S I i tr e p s ,ISO 9001 ,ISO . 1 0 0 4 1 Size Perusahaan (X1) Profitabilitas (X2) L a jr e n i K ingkungan( X3) E e r u s o l c si D R S C ( Y)
l e b a i r a V l a n o is a r e p O i si n if e D n e d n e p e D l e b a i r a V o p s e R l a i c o S e t a r o p r o C nsiblitiy e r u s o l c s i D akan diuku r dengan n a k a n u g g n e m anail is s si i (conten t s i s y l a n a ) yatiu suatu metode kodiifkas i n a si l u t u t a u s i r a d ) s k e t n o k u a t a ( s k e t i d a j n e m beberapa kelompok (atau t a u b i d g n a y i r a d g n u t n a g r e t ) ir o g e t a k . n a k a n u g g n e m i n i n a it il e n e p m a l a D suatu t s il k c e h c dar i tiem-tiem yang dimasukkan g n a y a m e t i s n e m i d i r o g e t a k p a it m a l a d , i g r e n e , n a g n u k g n il a m e t : ir a d i ri d r e t , n a w a y r a k n a t a m a l e s e k n a d n a t a h e s e k n a t a b il r e t e k , k u d o r p , ) n i a l( n a w a y r a k g n a y a y n n i a l a m e t n a d t a k a r a y s a m m a l a d i r a D . m e ti 8 7 t a p a d r e t n a h u r u l e s e k a r a c e s i r a d i si k e c i d n a k a n a a h a s u r e p n a r o p a l p a it m e ti p a it e S . t u b e s r e t n a r o p a l . 1 r o k s ir e b i d n a k a n a p a k g n u g n e p n e d n e p e d n I l e b a i r a V . a SizePerusahaan . b Dalampeneilitansebelumnya , es iz n a g n e d r u k u i d h a l e t n a a h a s u r e p , t e s a l a t o t i a li n , n a w a y r a k h a l m u j g n i k n a r u a t a , n a l a u j n e p e m u l o v m a l a D . s k e d n i peneltian i nij umlah k u t n u n a k a n u g i d n a w a y r a k n a r u k u g n e p s izeperusahaan. . c Proftiablitia sPerusahaan n a k it r a i d t a p a d s a ti li b a ti f o r P k u t n u n a a h a s u r e p n a u p m a m e k i a g a b e s t a p a d s a ti li b a ti f o r P . a b a l n a k li s a h g n e m n a k a n u g g n e m n a g n e d r u k u i d Return on t e s s A (ROA) ataupun ROI . Dalam k u t n u A O R s u m u r n a k a n u g i d i n i n a it il e n e p s a ti li b a ti f o r p r u k u g n e m . . d KinerjaLingkungan n a g n u k g n il a jr e n i k r u k u k a l o T p a it e s m a l a d i d i a k a p i d n a k a g n a y g n u t n a g r e t , m a g a r e b a j a s t a p a d n a it il e n e p k a d it g n il a P . i a k a p i d g n a y r o t a k i d n i i r a d n a g n u k g n il a jr e n i k r o t a k i d n i t a p m e a d a : u ti a y , n a k a n u g i d a si b i n i t a a s g n a y C n a d D O B i j u ( L A D M A OD ai r ilmbah) , m e ts is k u t n u 1 0 0 4 1 O S I( O S I , R E P O R P k u t n u 5 2 0 7 1 n a d n a g n u k g n il n e m e j a n a m a g a b m e l i r a d n a g n u k g n il i j u i s a k if it r e s ( I R G n a d ) n e d n e p e d n i Globa lReporitng e v it a it i n I .) g n a y n a g n u k g n il a jr e n i K n a k a i n i n a it il e n e p m a l a d n a k a n u g i d g n e d n a k li k a w i d an ISO 14001 yatiu n a g n u k g n il n e m e j a n a m m e ts is i s a k if it r e s i d g n it si l g n a y n a a h a s u r e p h e l o r e p i d g n a y I E B . Nlia i 1 akan dliekatkan kepada 1 0 0 4 1 O S I h e l o r e p m e m g n a y n a a h a s u r e p m u l e b g n a y n a a h a s u r e p i g a b 0 i a li n n a d . h e l o r e p m e m a t a D s is il a n A e d o t e M a n a t a l A il is s yang digunakan n a g n e d a d n a g r e b r e i n il i s e r g e r i j u h a l a d a i s e r g e r l e d o m m u l e b e S . l e n a p a t a d , si s e t o p i h n a ij u g n e p m a l a d n a k a n u g i d i j u i d n a k a t u b e s r e t l e d o m u l u h a d h i b e lr e t i s m u s a i h u n e m e m t u b e s r e t l e d o m h a k a p a lr e p g n a y k is a l k i s m u s A . k a d it u a t a k is a l k u s a ti r e i n il o k it l u m , s a ti l a m r o n h a l a d a i j u i d .s a ti si ts a d e k s o r e t e h n a d . n a s a h a b m e P n a d s is e t o p i H n a ij u g n e P 1 . l e b a T s t n e i c if f e o C a . a Dependen tVairable :CSRDsiclosure 2 1 0 2 ; h a l o i D g n a y r e d n u k e S a t a D : r e b m u S s e r g e r l is a h i r a D i tersebu t berdasarkan . e l b a t 1 diperoleh persamaan regres i :t u k ir e b i a g a b e s = D R S C λ0+ λ1Dum09+λ2Dum10+ e z i S 1 β ti +β2Proftiti +β3Kine rLiti + e l e d o M d e z i d r a d n a t s n U st n e i c if f e o C d e z i d r a d n a t S st n e i c if f e o C T S ig. B . d t S r o rr E a t e B )t n a t s n o C ( 19.381 1.759 11.020 .000 e z i S 4.195E-5 .000 .248 1.984 .050 s a ti li b a ti f o r P - 0.01 .006 - 1.18 -1.499 .142 a jr e n i K n a g n u k g n i L 4 8 1 . 6 1.601 .493 3.861 .000 9 0 _ m u D -2.273 1.752 - 4.17 -1.297 .202 0 1 _ m u D - 1.72 1.746 - 5.05 - 3.41 .682
= D R S C 19.381– 2.273Dum09– 0.721 0 1 m u D +4.195E-5X1– 0.010X2+ 6.184 3 X + e a m a t r e P s is e t o p i H n a ij u g n e P n a k u j a i d g n a y a m a tr e p s is e t o p i H h a l a d a i n i n a it il e n e p m a l a d s izeperusahaan p a d a h r e t n a k if i n g is h u r a g n e p r e b cs r e r u s o l c s i d .Dalam rangkauntuk penguijan d a k a m , t u b e s r e t a m a tr e p s is e t o p i h liakukan a a m a s r e p n a k a n u g g n e m n a g n e d n regres i l e n a p a t a d n a g n e d ha is l perhtiungan l e b a ir a v is ze perusahaan terhadap cs r e r u s o l c s i d dimana s ize perusahaan yang a jr e k a g a n e t h a l m u j n a g n e d n a k is k o r p i d t i a li n i a y n u p m e m -htiung sebesa r 1,984 i a li n h e l o r e p i d n a d p-value sebesa r0,05 , i a li n a n a m i d p-valuetersebu tsamadengan i a li n leve l o f signiifcance 0,05 . Ha l in i a w h a b n a k it k u b m e m s ize perusahaan berpengaruhsecara isgniifkant erhadapcs r e r u s o l c s i d . n a k u k a li d g n a y n a it il e n e p l is a H a g u j ) 3 0 0 2 ( i n a il u Y a m h a R h e l o u ti a y a m a s g n a y l is a h n a k k u j n u n e m s ize n a d f it is o p h u r a g n e p i k il i m e m n a a h a s u r e p p a d a h r e t n a k if i n g is cs rdisclosure .Ha is l t g n a y n a it il e n e p elah d liakukan a w h a b n a k k u j n u n e m s ize perusahaan n a k if i n g is g n a y h u r a g n e p i k il i m e m p a d a h r e t cs r disclosure , yang bera tr i r a s e b n i k a m e s s ize perusahaan , cs r e r u s o l c s i d yangdliakukanolehperusahaan i n i i si d n o K . i g g n it h i b e l u l a l e s n a k a t a p a d n e m k u t n u a w h a b n a k is a k i d n i g n e m u l a l e s n a k a r a s e b n a a h a s u r e p , is a m it i g e l n a g n u k g n il n a d l a is o s s a ti v it k a n a k u k a l e m h u r a g n e p i a y n u p m e m r a g a k a y n a b h i b e l k a h i p a d a p -pihak interna l maupun n a g n it n e p e k i a y n u p m e m g n a y l a n r e ts k e . n a a h a s u r e p p a d a h r e t n a it il e n e p l is a h n a i k i m e d n a g n e D g n a y i s a m it i g e l i r o e t g n u k u d n e m i n i t a p a d n a a h a s u r e p a w h a b n a k a t a y n e m a y n r a ti k e s i d t a k a r a y s a m a li b a p a n a h a tr e b n a k u k a l e m n a a h a s u r e p a w h a b a s a r e m i n si b s a ti v it k a snya sesua i dengan nlia i ( t a k a r a y s a m h e l o i k il i m i d g n a y Graye.tal , n a k r a s a d r e B . ) 9 0 0 2 , n i h k r u N ( m a l a d ) 6 9 9 1 a w h a b n a k k u j n u n e m g n a y n a it il e n e p l is a h e z i s perusahaan yang dinlia i dengan m e m a jr e k a g a n e t h a l m u j iilk i pengaruh . n a k if i n g is g n a y o p i H n a ij u g n e P te is sKedua n a ij u g n e p l is a h n a k r a s a d r e B a t a d n a g n e d i s e r g e r s is il a n a t a l a n a g n e d . 4 l e b a t m a l a d m u k g n a ri d g n a y l e n a p 6 , u a t a g n u s g n a l a r a c e s a w h a b l is a h h e l o r e p i d l e b a ir a v l a is r a p proftiablitia s itdak n a k if i n g is g n a y h u r a g n e p i k il i m e m p a d a h r e t cs r disclosure , ha is l in i n a g n e d n a k k u j n u ti d p-value isebesa r0.142 i a li n s a t a i d u a t a leve l o f signiifcance (α=0.05 )dan n liai t -h tiung yang memiilk i r a s e b e s u ti a y f it a g e n i a li n -1,499 ,ha lin i n a k k u j n u n e m bahwavairabe lproftiablitia s i k il i m e m l a is r a p a r a c e s pengaruh negait f p a d a h r e t n a k if i n g is g n a y cs rdisclosure , n a k a t a g n e m g n a y a u d e k s is e t o p i h a k a m l e b a ir a v a w h a b proftiablitia sberpengaruh p a d a h r e t n a k if i n g is a r a c e s f it is o p cs r e r u s o l c s i d itdak dapa t dibukitkan dalam g n a y a u d e k s is e t o p i h u a t a i n i n a it il e n e p . k a l o ti d i n i n a it il e n e p m a l a d n a k u j a i d s a ti li b a ti f o r P yang mana akan g n a y A O R n a g n e d i s k o r p i d merupakan n a a n u g g n e p s a t a n a il a b m e g n e p t a k g n it i g g n it n i k a m e S . n a a h a s u r e p t e s s a Return t e s s A n O beratr i itngka tkeuntungan yang g n a y i g g n it n i k a m e s n a a h a s u r e p n a k li s a h i d n a k u k a l e m k u t n u n a t u t n u t i tr a r e b cs r e r u s o l c s i d dar imasyarakat l uar j uga akan k u t n u u ti a n e r a k h e l O . i g g n it n i k a m e s i r a d f it is o p g n a y n o p s e r n a k t a p a d n e m p a k a m , l a n r e ts k e n a g n u k g n il erusahaan n a k p a k g n u g n e m s u r a h cs rdisclosurelebih .i g g n it n a g n e d s is il a n a l is a H l e n a p a t a d n a g n e d i s e r g e r n a k a n u g g n e m a w h a b n a k k u j n u n e m proftiablitias itdak n a k if i n g is g n a y h u r a g n e p n a k ir e b m e m p a d a h r e t cs r disclosure , sedangkan n a k l u b m it i d g n a y h u r a g n e p adalah negait f i g g n it n i k a m e s i tr a r e b g n a y proftiablitias , a k a m cs rdisclosure yang dliakukan oleh . ti k i d e s n i k a m e s n a k a n a a h a s u r e p h e l o r il a y n is i d a g u j i n i l a H ) 3 0 0 2 ( i n a il u Y m a l a d ) 0 0 0 2 ( n a v o n o D n a k a t a y n e m g n a y bahwa besarnya s a ti li b a ti f o r p itdak mempengaruh i cs r
e r u s o l c s i d yang dliakukan perusahaan , h i b e l g n u r e d n e c n a a h a s u r e p a n e r a k a n a m i d , n a g n u t n u e k a d a p i s a t n e ir o r e b h e l o r e p m e m n a a h a s u r e p t a a s a d a p n a a h a s u r e p a k a m i g g n it g n a y n a g n u t n u e k n a k p a k g n u g n e m k u t n u u lr e p k a d it a s a r e m e r u s o l c s i d r s c karena perusahaan sudah . l a is n a n if n a s e s k u s e k h e l o r e p m e m n a a h a s u r e p t a a s a d a p n a k g n a d e S , h a d n e r g n a y n a g n u t n u e k h e l o r e p m e m a n u g g n e p a w h a b i s p e s r e p t a p a d r e t a k a m k i a b a ti r e b a c a b m e m k u t n u g n a n e s n a r o p a l ) s w e n d o o g ( tentang kinejra perusahaan tr e p e s l a is o s g n a d i b m a l a d i kinejra . n a g n u k g n il a g it e K s is e t o p i H n a ij u g n e P n a k u j a i d g n a y a g it e k s is e t o p i H a jr e n i k h a l a d a i n i n a it il e n e p m a l a d h u r a g n e p r e b n a g n u k g n il postifi terhadap e r u s o l c s i d r s c .Berdasarkanha is ltabe l1 id , l a is r a p a r a c e s a w h a b n a k s a l e ji d t a p a d , s a t a h u r a g n e p n a k ir e b m e m n a g n u k g n il a jr e n i k l e b a ir a v p a d a h r e t n a k if i n g is g n a y cs r e r u s o l c s i d .Haslii n idtiunjukkandengan p-e u l a v sebesa r0.000 ,dimananliai t ersebu t i a li n i r a d l i c e k h i b e l leve lo fsigniifcance t il i n n a g n e d n a k k u j n u ti d n a d 5 0 , 0 -htiung i n i l a H . 1 6 8 , 3 r a s e b e s u ti a y f it is o p g n a y n a g n u k g n il a jr e n i k a w h a b n a k it k u b m e m h u r a g n e p r e b postifi terhadap cs r e r u s o l c s i d . a jr e n i k i k il i m e m g n a y n a a h a s u r e P n a k ir e b m e m n a k a k i a b g n a y n a g n u k g n il g n u k g n il i s a m r o f n i an yang baik pula d i h a l o e S . n a a h a s u r e p n a n u h a t n a r o p a l a w h a b n a a t a y n r e p n a t a u k e k n a k it k u b m e m a jr e n i k i k il i m e m g n a y n a a h a s u r e p n i k a m e s n a k a , k u r u b g n a y n a g n u k g n il n a p a k g n u g n e p n a k u k a l e m n i k g n u m k a d it n a g n e d n a l a j e s i n i l a H . k a y n a b g n a y l A ( n a s a l e j n e p -Tuwairj ie.tal ,2003 )dalam n a k s a l e j n e m g n a y ) 7 0 0 2 , ir a s a n a ir d n i L ( g n o r o d n e m n a k a k i a b g n a y a jr e n i k a w h a b g n a y n a p a k g n u g n e p u t a u s a y n n a k u k a li d k i a b , dimana dengan memiilk i kinejra n a k a n a a h a s u r e p k i a b g n a y n a g n u k g n il n a k p a k g n u g n e m k u t n u g n o r o d r e t h i b e l y ti li b i s n o p s e r l a i c o s e t a r o p r o c karena n a k ir e b m e m n a k a g n u s g n a l k a d it a r a c e s a r a p a d a p e k f it is o p a rt i c stakeholders n a a h a s u r e p a jr e n i k g n a d n a m e m m a l a d t u b e s r e t . t a p m e e K s is e t o p i H n a ij u g n e P 2 .l e b a T A V O N A b l e d o M SSquumaroes f D f SMqueaarne F S ig. n o i s s e r g e R l a u d i s e R l a t o T 5 7 1 . 8 0 8 5 2 0 . 1 9 8 0 0 2 . 9 9 6 1 5 9 3 4 4 5 3 6 . 1 6 1 7 4 8 . 2 2 7.075 .000 a . a Predictors : (Constan)t , Dum_10 , Kinejra 9 0 _ m u D , e z i S , s a ti li b a ti f o r P , n a g n u k g n i L . b Dependen tVairable :CSRDsiclosure F I J U h e l o r e p i d s a t a i d l e b a t n a k r a s a d r e B l is a h bahwa secara ismu tlan va irabe l n a u p m a m e k i a y n u p m e m ) X ( n e d n e p e d n i n e d n e p e d l e b a ir a v i h u r a g n e p m e m m a l a d n a k k u j n u ti d i n i l is a H . n a k if i n g is a r a c e s F i a li n n a g n e d htiung yatiu sebesa r7,075 n e d n a d gan n lia i isgnfikans isebesa r0,000 s a t a b i r a d l i c e k h i b e l u a t a n lia i isgnfikans i , 0 = α ( 05) . Ha is l peneilitan in i k u t n u a k g n a r m a l a d a w h a b n a k k u j n u n e m n a k s a l e j n e m cs rdisclosure maka vairabe l e z i s perusahaan ,proftiablitia sdan kinejra a r a c e s n a k a n u g i d t a p a d n a g n u k g n il a m a s r e b -sama ,makahal i n imenunjukkan o p i h a w h a b te is s yang diajukan dtieirma . k a l o ti d t a p a d k a d it n a d i n i n a it il e n e p n a tl u m is a r a c e S f it is o p g n a y n a g n u b u h n a k k u j n u n e m n a g n e d n e d n e p e d n i l e b a ir a v a r a t n a l e b a ir a v a g it e k , n e d n e p e d l e b a ir a v u ti a y n e d n e p e d n i isze , proftiablitia s dan u t a s n a k t a u g n e m g n il a s n a g n u k g n il a jr e n i k a d a p k a p m a d r e b a g g n i h e s n i a l a m a s . n a k if i n g is g n a y h u r a g n e p l a d o m u k a l e p a r a p a g u d i d i n i l a H i tr e g n e m n a d i l e j h a d u s a is e n o d n I i d a y n g n it n e p cs r disclosure terhadap n u p u a t a n a t a u k e k image perusahaan n u p u a m h a t n ir e m e p , t a k a r a y s a m a t a m i d l e b a ir a v , a g g n i h e S . r o ts e v n i s ize saja a jr e n i k n a d s a ti li b a ti f o r p n u p u a t a k a d it i ri d n e s i ri d r e b g n a y a j a s n a g n u k g n il n u m a n r a s e b g n a y h u r a g n e p i k il i m e m a m a s r e b a r a c e s -sama keitganya n a s u t u p e k a d a p n a k if i n g is h u r a g n e p r e b
m a l a d l a d o m u k a l e p u a t a m a h a s g n a g e m e p . a y n l a is o s n a k a d n it n a k r o p a l e m is a n i m r e t e D n e is if e o K . i s e r g e r i j u m a l a D ilnie rberganda n a g n e d data pane l in i dianail is s pula k u t n u a n a m g n a y i s a n i m r e t e d n e is if e o k , a m il e k g n a y s is e t o p i h l is a h n a k k u j n u n e m l e b a ir a v h u r a g n e p a y n r a s e b t a h il e m u ti a y ( n e d n e p e d n i s izeperusahaan ,proftiabiltia s l e b a ir a v p a d a h r e t ) n a g n u k g n il a jr e n i k n a d ( n e d n e p e d corporate socia lrespon isblitiy e r u s o l c s i d ) H . a is lpengu ijan menunjukkan R2 sebesa r 0,408 atau 40,8 % ha l in i p u k u c n e d n e p e d n i l e b a ir a v n a k k u j n u n e m a k ij n e d n e p e d l e b a ir a v i h u r a g n e p m e m a m a s r e b a r a c e s ij u i d -sama . % 8 , 0 4 a w h a b n a k a t a k i d t a p a d i d a J a y n r a s e b corporate socia l respon isblitiy e r u s o l c s i d perusahaan manufaktu r yang a is e n o d n I k e f E a s r u B i d r a tf a d r e t h e l o n a k b a b e si d s ize perusahaan , . n a g n u k g n il a jr e n i k n a d s a ti li b a ti f o r p a y n r a s e b % 2 , 9 5 n a k g n a d e S corporate e r u s o l c s i d y ti li b i s n o p s e r l a i c o s perusahaan b a b e si d r u t k a f u n a m kan oleh vairabel -m a l a d i ti l e ti d k a d it g n a y n i a l l e b a ir a v . i n i n a it il e n e p m m u S l e d o M a ry . a Predictors : (Con tsan)t , Dum_10 , Kinejra 9 0 _ m u D , e z i S , s a ti li b a ti f o r P , n a g n u k g n i L . b Dependen tVairable :CSRDisclosure N A L U P M I S . 1 Ha is lanail is sdatamenunjukkanadanya h u r a g n e p po isit fyang isgni ifkan antara e z i s perusahaan terhadap cs r e r u s o l c s i d . . 2 Ha is lanail is sdatamenunjukkanadanya n a k if i n g is n a d f it a g e n g n a y h u r a g n e p a r a t n a proftiablitia s terhadap cs r e r u s o l c s i d . . 3 Berdasarkan ha is l anail is s dengan a t a d n a g n e d i s e r g e r n a k a n u g g n e m l e b a ir a v a w h a b n a k k u j n u n e m l e n a p h u r a g n e p i k il i m e m n a g n u k g n il a jr e n i k p a d a h r e t n a k if i n g is n a d f it is o p g n a y e r u s o l c s i d r s c . n a g n e d s is il a n a l is a h n a k r a s a d r e B . 4 d n a g n e d i s e r g e r n a k a n u g g n e m ata a r a c e s a w h a b t i j u n a g n e d u ti a y l e n a p ) X ( n e d n e p e d n i l e b a ir a v n a tl u m is yatiu e z i s , proftiablitia s dan kinejra n a g n u k g n il mempunya i kemampuan a m a s r e b -sama dalam mempengaruh i e r u s o l c s i d r s c secara isgni ifkan. n a k u k a li d h a l e t g n a y a t a d s is il a n a l is a H . 5 % 8 , 0 4 h a w a b n a k k u j n u n e m cs r e r u s o l c s i d dipengaruh i oleh size , , n a g n u k g n il a jr e n i k n a d s a ti li b a ti f o r p h e l o i h u r a g n e p i d a y n a si s n a k g n a d e s m a l a d i ti l e ti d k a d it g n a y n i a l l e b a ir a v .i n i n a it il e n e p N A R A S . 1 Peneilitan-peneilitanbeirkutnyama ish a m a s g n a y g n a d i b a d a p n a k h u t u b i d h u r a g n e p g n a t n e t size , proftiablitia s n a g n u k g n il a jr e n i k n a d karena hasli -n a k u k a li d h a l e t g n a y n a it il e n e p l is a h n a n e ts is n o k k a d it e k g n u d n a g n e m h is a m r o t k a f n a k a n u g g n e m n a g n e d -fakto r n o k dsi i atau kontek s yang diduga g n u b u h i h u r a g n e p m e m an size , n a g n u k g n il a jr e n i k n a d s a ti li b a ti f o r p n a g n e d cs rdisclosure. n a r u k u g n e p r a g A . 2 cs rdisclosure lebih n a k s a l e j n e m k u t n u t a p a d n a d k i a b k u t n u a k a m , a d a g n a y i rt s u d n i a u m e s e p m a s a y n t u j n a l e s n a it il e n e p l yang i rt s u d n i a d a p a y n a h k a d it n a k a n u g i d i rt s u d n i n a k n i a l e m , a j a s r u t k a f u n a m .I E B i d r a tf a d r e t g n a y n i a l g n a y 3 .Anail is sregres iyang digunakan yatiu n a k a n u g g n e m n a g n e d a t a d d e l o o p n a k p a r a h i d a k a m , S S P S m a r g o r p t a p a d a y n t u j n a l e s n a it il e n e p p n a k a n u g g n e m rogram eview s yang i s e r g e r s is il a n a g n u k u d n e m t a p a d a g u j .l e n a p a t a d n a g n e d 4 . Pendekatan yang digunakan dalam n a t a k e d n e p n a k a n u g g n e m a t a d d e l o o p a d a i u h a t e k i d i tr e p e s , ) E T ( t c e f f e e m it n a k a n u g i d t a p a d g n a y n i a l n a t a k e d n e p .) E F ( t c e ff e d e x if u ti a y l e d o M R RSquare RAdSjquutsaerde SthtdeE .Esrritmoa rote f 1 .690a .476 .408 4.780
A K A T S U P R A T F A D a r y s u B , ir e h z A ,201 .1 CorporateSocia lResponsiblitiy( Dar ivoluntarymenjad imandatory) . a d a s r e P o d n if a r G a j a R : a tr a k a J . 1 i si d E . . 1 1 0 2 . e c n e r o l F , a n i v e D Pengaruh Karakterisitk Perusahaan Terhadap Pengungkapan n a n u h a T n a r o p a L m a l a d l a i s o S .Te is sMagi tse rAkuntans iUniverstia sDiponegoro . . 2 0 0 2 . i v o N , ir a t n a g ri D Anailsi s Terhadap Perbedaan Ek tsen isifkas i Praktek Socia l e r u s o l c s i D .Te is sMagi tse rAkuntans iUniverstia sDiponegoro . , il a z o h G Imam . 2007 . Apilkas i Anailsi s Mulitvariate dengan Program SPSS Cetakan . V I Semarang ;BadanPenerbtianUniverstia sDiponegoro. . 1 1 0 2 . n a i d a h a R n a d o y t e s a r P , h a fi t a L PengaruhKarakterisitkPerusahaanTerhadapKinerja q L k e d n I m a l a d k u s a m r e T g n a y n a a h a s u r e P a d a p 0 0 0 6 2 O S I r a s a d r e B l a i s o S - 54 . . g n a l a M h a y i d a m m a h u M s a ti s r e v i n U k a r J . 7 0 0 2 . ir a s a n a ir d n i L Hubungan Antara Kinerja Lingkungan Dan Kualtia sPengungkapan a s a d u r e P i m o n o k E a j r e n i K n a g n e D n a g n u k g n i L an D iIndonesia .JAA IUniverstia s . g n u p m a L . 6 0 0 2 . r a m U d a m m a h u M , i a M Pengaruh PerliakuManajeria lDalamPenggunaanDanadan n a a h a s u r e P i a li N p a d a h r e T n a a h a s u r e P n a g n a u e K i s a r u t k u r t s e R .Jurna lEkonom i .s i n si B n a d . 9 0 0 2 . d a m h c A , n i h k r u N CorporateGovernanceDanProftiablitias ,Pengaruhnya Terhadap n a a h a s u r e P l a i s o S b a w a J g n u g g n a T n a p a k g n u g n e P . Te is s Magi tse r Akuntans i . o r o g e n o p i D s a ti s r e v i n U . 8 0 0 2 . ir a S n a d n a m h a R The Anailsi sO fCompany Characterisitc Inlfuence Toward Cs r e r u s o l c s i D .J urnalJ aa iUniverstiasI lsamI ndone isa . . 7 0 0 2 . a it s u g A n a d h a m i h k a R Pengaruh Kine jra Lingkungan Terhadap Corporate Socia l r u t k a f u n a M l a i s n a n i F a j r e n i K n a D e r u s o l c s i D y ti li b i s n o p s e R . SNA Universtia s . a g g n a lr i A . 9 0 0 2 . d a m m a h u M , l a z i R Pengaruh Karkte irsitk Perusahaan Terhadap Pengungkapan ) e r u s o l c s i D l a i c o S ( l a i s o S .Te is sMagi tse rAkuntans iUniverstia sDiponegoro . . 9 0 0 2 . h o si l o h K n a d i r a S Pengaruh Karakterisitk Perusahaan Terhadap Corporate Socia l e r u s o l c s i D y ti li b i s n o p s e R .J urna lAkuntan isI ndone isaUniverstia sGunadarma. e S mbiirng , Edy Rsimanda . 2003. Pengaruh Karakte irsitk Perusahaan Terhadap n a a h a s u r e P l a i s o S b a w a J g n u g g n a T n a p a k g n u g n e P . Te is s Magi tse r Akuntans i . o r o g e n o p i D s a ti s r e v i n U . 1 1 0 2 . o t n a y il u S EkonometrikaTerapan :Teor idanAp ilkas idenganSPSS .Yogyaka tra :CV . .t e s f f O i d n A . 7 0 0 2 . h a n h i a m t u M n a d o n o s r a D , o n t a r u S Pengaruh Environmenta lPerformance Terhadap e c n a m r o f r e P c i m o n o c E n a D e r u s o l c s i D l a t n e m n o r i v n E . Jurna l Rsie t Akuntans i . a is e n o d n I . 8 0 0 2 . i d u B k ir d n e H , g n u t n U CorporateSocia lResponsiblitiy.J akatra :Sina rGraifka. . 1 1 0 2 . it it s a r P n a d i m a t U Pengaruh Karakterisitk Perusahaan Terhadap Socia lDisclosure . . g n a l a M i r e g e N s a ti s r e v i n U s i n si B n a d i m o n o k E l a n r u J . 7 0 0 2 . f u s u Y , o n o si b i W Membedah Konsep dan Apilkas i CSR ( Corporate Socia l .) y ti li b i s n o p s e R Gre isk :FaschoPublsihing. . 3 0 0 2 . a m h a R , i n a il u Y Pengaruh Karakterisitk Perusahaan Terhadap Praktek a i s e n o d n I i d n a g n u k g n i L n a d l a i s o S n a p a k g n u g n e P . Te is s Magi tse r Akuntans i . o r o g e n o p i D s a ti s r e v i n U
. 7 0 0 2 . d a m h c A , n i d d u n e a Z Faktor-Fakto r Yang Berpengaruh Terhadap Praktek n a g n u k g n i L n a D l a i s o S n a p a k g n u g n e P . Te is s Magi tse r Akuntans i Universtia s . o r o g e n o p i D
