STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SOSIAL DAN LINGKUNGAN PERUSAHAAN MANUFAKTUR DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
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Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan melihat peran mekanisme corporate governance sebagai variabel pemoderasi dalam pengaruh tersebut.
Populasi dalam penelitian ini sebanyak 74 perusahaan. Periode pengamatan dimulai pada tahun 2008-2012. Pengukuran mekanisme corporate governance menggunakan analisis faktor. Metode statistik yang digunakan adalah analisis regresi moderasi (MRA).
Hasil penelitian menunjukkan bahwa profitabilitas perusahaan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan sosial dan lingkungan perusahaan, struktur modal perusahaan berpengaruh negatif terhadap pengungkapan sosial dan lingkungan perusahaan, dan manajemen laba tidak berpengaruh terhadap pengungkapan sosial dan lingkungan perusahaan. Penelitian ini menunjukkan bahwa mekanisme corporate governance sebagai variabel moderasi tidak mampu memperkuat pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan.
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