Pengaruh Profitabilitas, Firm Size dan Firm Age terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi
DOI:
https://doi.org/10.38035/jafm.v7i2.3341Keywords:
Corporate Governance, Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan, Umur PerusahaanAbstract
Corporate Social Responsibility (CSR) menjadi isu penting pada sektor pertambangan karena tingginya dampak sosial dan lingkungan yang ditimbulkan. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, ukuran perusahaan, dan umur perusahaan terhadap pengungkapan CSR dengan corporate governance sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sampel penelitian diperoleh melalui purposive sampling sehingga menghasilkan 73 perusahaan dengan 264 observasi (unbalanced panel data). Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa umur perusahaan berpengaruh positif terhadap pengungkapan CSR, sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan. Corporate governance belum mampu memperkuat pengaruh profitabilitas dan ukuran perusahaan terhadap pengungkapan CSR, serta cenderung memperlemah pengaruh umur perusahaan terhadap pengungkapan CSR. Temuan ini menunjukkan bahwa pengungkapan CSR pada sektor pertambangan lebih dipengaruhi oleh tekanan legitimasi, regulasi, dan kepentingan reputasi perusahaan dibandingkan komitmen keberlanjutan yang substantif. Penelitian ini juga menunjukkan bahwa model penelitian hanya mampu menjelaskan variabel dependen sebesar 15,29%, sehingga penelitian selanjutnya disarankan menambahkan variabel lain, memperluas objek penelitian, dan menggunakan periode pengamatan yang lebih panjang.
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