Tinjauan Literatur Faktor Penentu Pengungkapan Corporate Social Performance

Gusti Ardiarahman; Yuni Rahmawati; Amrie Firmansyah

doi:10.54957/jurnalku.v4i3.642

Penulis

Gusti Ardiarahman Politeknik Keuangan Negara STAN
Yuni Rahmawati Politeknik Keuangan Negara STAN
Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v4i3.642

Kata Kunci:

Corporate Social Performance, Corporate Social Responsibility, Disclosure

Abstrak

Penelitian ini bertujuan untuk mengulas teori terkait dan faktor-faktor penentu Corporate Social Performance. Metode pada penelitian ini adalah literature review dengan pemilihan artikel yang terbit dalam kurun waktu 2018 hingga tahun 2022 dengan kata kunci pencarian “corporate social disclosure”. Penelitian ini hanya menggunakan artikel yang memiliki metode kuantitatif dalam menguji faktor yang mendorong pengungkapan tanggung jawab sosial atau Corporate Social Performance Disclosure (CSP-D). Berdasarkan hasil pencarian artikel yang sesuai kriteria, data yang digunakan dalam penelitian ini berjumlah 11 artikel. Penelitian ini menyimpulkan bahwa pengungkapan corporate social performance dapat dijelaskan dalam teori pemengku kepentingan, teori keagenan, teori legitimasi, dan teori ketergantungan sumber daya di mana teori pemangku kepentingan merupakan teori dominan yang biasa digunakan dalam penerapan corporate social performance oleh perusahaan. Corporate social performance disclosure dipengaruhi oleh beberapa faktor diantaranya board size, size, profitability, CEO duality, board diversity, ownership concentration, managerial ownership, komite CSR, komite audit, komisaris independen, dan slack resources. Hasil penelitian juga menunjukan bahwa aspek tata kelola perusahaan menjadi faktor utama yang dapat mempengaruhi corporate social performance.

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