Sunday, February 24, 2019

Globalization and the Digital Divide Essay

The globalization era has been developing in recent years. The design of technology has an important role in running the business. Any learning intimately companies offer be know in a second. This hold in pushes the people in business to provide the accurate, detail and trusted nurture which is related to the friendship. It besides makes the confederacy compete to improve the proceeding of their running(a) activities.To help understand how modern business instruction, every company by all odds has an orientation to make a high profit, therefore the company tries to progress to a good image in prevalent. Companies ordain compete to increment their success both in industry and trade field. At first, the company will be profit-oriented, that as it progresses, it is not only focussed on profit-making but also focused on social office to keep the company alive. Companies must think about the impact on their surroundings.Rapid business development drives industry growth , especially in Indonesia. An industrial activity must be related to the utilization of resources and produce worth(predicate) products. This will amaze a direct and indirect impact on the environment. The natural resource centering industry, especially the management of non-renewable resources (petroleum, natural gas, burn industries, etc.) is a short-term industry, but it has a long-term impact on the environment.Despite having a positive impact on the economy of a country, an industrial activity also has a negative impact on the surrounding environment. Negative impacts due to activities that cause environmental damage, should be minimise first for the good of the company and the community. At the same time, governments, stock exchanges, markets, investors and the earthly concern require companies to be transpargonnt about the goals, performance, and impacts of their sustainability. Then came the practice of CSR ( collective companionable Responsibility) in the business wo rld.CSR is the companys office to the stakeholders towards sustainable development by minimizing the negative impact of operational activities. Now CSR is widely known and in Indonesia has many companies that apply it. In addition, the policy has been made regarding the revealing of CSR as stipulated in Law of the Republic of Indonesia Number 40 of 2007 and mentioned that a company that carries out its business activities in relation to natural resources, is cause to carry out social and environmental responsibility.CSR is expressed in a floor called Sustainability written report. As reported in www.globalreporting.org (2017), Sustainability Report is a report published by the company about the economic, environmental, and social impacts caused by passing(a) operational activities of the company. One of the guidelines that can be used by companies in carrying out CSR activities is the GRI (Global Reporting Initiative). GRI is an international non-profit organization with netw ork-based structure. GRI encourages the carrying out of reporting with Sustainability Report as a way for companies and organizations to become more sustainable and make for to a sustainable global economy. Companies report their activities based on principles and apocalypses of standards in accordance with GRI Generation 4 (G4 Guidelines). In that way, the companies will feel the greatness of CSR reporting that can improve their image, bring profit and ensure the survival of the fittest of the company. However, if a company does not report CSR, it will create a conflict with stakeholders.Manufacturing is an industry whose main activity is processing or converting unrefined materials into finished or semi-finished goods so that goods have added value. Each processing of painful materials from manufacturers would produce waste, causes the environment to feel its impact. The turgid number of manufacturing companies operating in chocolate Island, making Java is the largest con tributor of waste in Indonesia (National geographic Indonesia, 2011). That is why covering the issue of environmental damage must be with a high skepticism. Because, besides a large number of production produced by the manufacturing company for its operational activities, it is still more output to be spent to repair environmental damage.Cases of thousands of liters of oil owned by PT Central Georgette Nusantara Printing (CGNP) that spill out pollutes Cibingbin River in Bandung, West Java makes people un unprovoked because the waste has been polluting the river that empties into the Sanguling Reservoir. The companys operational activities in this bea cause environmental damage and harm the people around. It also causes two hect ars of paddy fields managed by local people, threatened crops failing. This characterize makes people consider the environmental issues are the main ones. After get pressure from both the government and the people around the factory, the company is in th e end responsible for the environmental pollution issue. The case above pushes the role of CSR as a business-enhancing success for a company.This explore is victimisation flying size, profitability, leverage, public self-command and industry sensitivity as autarkic changeables and CSR manifestation which uses G4 guidelines as the dependent variable. satisfying size is an indicator that can indicate a condition or characteristic (large or small) of a company. Large companies are more in demand by analysts and brokers because they tend to be easy to publish fiscal reports and tend to be in stable performance positions (Astuti & Nugrahanti, 2015). Profitability paces the overall exertioniveness of management in generating profits with its assets (Smart & Graham, 2010, p. 66). It meaning to measure the activity of the company in earned net profit. supplement provides a description of the companys capital structure, thus it can use to see the level of risk of uncollectible de bt (Fahrizqi, 2010). Public will power is the ratio of share ownership owned by the public of the companys shares (Arthana, 2012). Industry sensitivity can be interpreted as how big the influence of industrial activity that is forthwith related to the environment (Winarsih, 2015).The research about the determinant of CSR has been done by close to researchers such(prenominal) as Arthana (2012) showed that public ownership and planetary house size have no fundamental establish on CSR apocalypse. Meanwhile, leverage and profitability have a significant effect on CSR manifestation. However, it was a different research by Kusuma (2012). It showed that that firm size and public ownership have a significant effect on CSR apocalypse and leverage does not affect the CSR disclosure. The research by Kusuma (2012) was support by Wijaya (2012), Zanirah (2012) and M. Nur & D. Priantinah (2012) showed that firm size significantly influences, but to leverage and profitability does not affe ct the disclosure of social responsibility.Zanirah (2012) showed that the firm size has a positive significant effect and leverage has a negative effect, while profitability has no significant effect on CSR disclosure. M. Nur & D. Priantinah (2012) showed that profitability and public ownership have no significant effect on CSR disclosure. Firm size has a positive significant effect and leverage has a negative significant effect. C. Putra (2012) has a different reply compared with M. Nur & D. Priantinah (2012) and Zanirah (2012). It showed that firm size has a significant effect on CSR disclosure in manufacture companies while leverage, profitability, and public ownership have no significant effect.From earlier studies that show the different effects on CSR disclosure exhibit the research gap with different variable and different physical object push the researcher to retest research by C. Putra (2012) by adding a variable to improve the results about THE EFFECT OF FIRM SIZE, PROF ITABILITY, LEVERAGE, PUBLIC OWNERSHIP AND exertion SENSITIVITY ON CSR DISCLOSURE (A CASE STUDY OF MANUFACTURING COMPANIES LISTED IN INDONESIA profligate EXCHANGE YEAR 2013-2017)Research QuestionsBased on the background, the research questions that are discussed in this research areDoes firm size have a uncomplete(p) effect to CSR disclosure on manufacturing companies listed in Indonesia var. flip-flop at 2013-2017?Does profitability have a partial effect to CSR disclosure on manufacturing companies listed in Indonesia convey Exchange at 2013-2017?Does leverage have a partial effect to CSR disclosure on manufacturing companies listed in Indonesia Stock Exchange at 2013-2017?Does public ownership have a partial effect to CSR disclosure on manufacturing companies listed in Indonesia Stock Exchange at 2013-2017?Does industry sensitivity have a partial effect to CSR disclosure on manufacturing companies listed in Indonesia Stock Exchange at 2013-2017?Do firm size, profitability, leverage, public ownership and industry sensitivity have a synchronal effect to CSR disclosure on manufacturing companies listed in Indonesia Stock Exchange at 2013-2017?Research LimitationThe discussion of the problem is limited to affecting some variable to CSR disclosure, which consists of firm size, profitability, leverage, public ownership and industry sensitivity. The company which is sight is manufacturing companies listed on Indonesia Stock Exchange at 2013-2017.Research PurposeTo conk out whether firm size has a partial effect to CSR disclosure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.To canvass whether profitability has a partial effect to CSR disclosure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.To give way whether leverage has a partial effect to CSR disclosure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.To analyze whether public ownership has a partial effect to CSR dis closure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.To analyze whether industry sensitivity has a partial effect to CSR disclosure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.To analyze whether firm size, profitability, leverage, public ownership and industry sensitivity have a simultaneous effect to CSR disclosure to manufacturing companies listed in Indonesia Stock Exchange at 2013-2017.BenefitFor CompanyThis drive is expected to give information for manufacturing companies in preparing meaningful sustainability reports and making arouse sustainability reporting and directed to standard practice.It contributes to the understanding of determinants of CSR disclosure to improve the implementation of disclosure guidelines.This study is expected to be an input for companies in doing reflexion and decision making which will be useful in providing an special value of the company.For investorAs an overview of CSR disclosure that serves as a reference for coronation decision making.For accounting departmentAs a meaningful contribution to the accounting department to develop a study of financial management especially for CSR disclosure.For studentThis study helps extends the scope of previous studies by introducing independent and dependent variables engage with CSR.The results of this study are expected to be a reference and comparison for further research, which is a concern with the CSR disclosure.GlossaryFirm SizeFirm size is the number of assets owned by the company. Thus, the large and small of a company can be seen by its assets ADDIN CSL_CITATION citationItems id ITEM-1, itemData inside 10.1017/CBO9781107415324.004, ISBN 9788578110796, ISSN 1098-6596, PMID 25246403, origin dropping-particle , family Rahman, given Arif, non-dropping-particle , parse-names false, affix , dropping-particle , family Widyasari, given Kurnia Nur, non-dropping-particle , parse-names false , suffix , container- title Jurnal Akuntansi & Auditing Indonesia, id ITEM-1, issue 1, issued date-parts 2008 , page 25-35, title The analysis of company characteristic influence towards CSR disclosure Empirical evidence of manufacturing companies listed in JSX, token article-journal, volume 12 , uris http//www.mendeley.com/documents/?uuid=ad81e84f-e72e-4aeb-998f-b3df3f96da8f , mendeley formattedCitation (Rahman & Widyasari, 2008), plainTextFormattedCitation (Rahman & Widyasari, 2008), previouslyFormattedCitation (Rahman & Widyasari, 2008) , properties noteIndex 9 , system https//github.com/citation-style-language/schema/ natural/master/csl-citation.json (Rahman & Widyasari, 2008).ProfitabilityProfitability measure the focus on company profits ADDIN CSL_CITATION citationItems id ITEM-1, itemData author dropping-particle , family Marcus, given Brealey Myers, non-dropping-particle , parse-names false, suffix , edition Lima, id ITEM-1 , issued date-parts 2006 , number-of-pages 372, publisher Erlangga, title Dasar-Dasar Manajemen Keuangan Perusahaan Jilid 2, type disk , uris http//www.mendeley.com/documents/?uuid=eaa4ed05-0031-4fc6-9f14-1d31d7503a15 , mendeley formattedCitation (Marcus, 2006), manualFormatting (Marcus, 2006, p. 80), plainTextFormattedCitation (Marcus, 2006), previouslyFormattedCitation (Marcus, 2006) , properties noteIndex 9 , schema https//github.com/citation-style-language/schema/raw/master/csl-citation.json (Marcus, 2006, p. 80). Big companies are expected to earn more profit than small companies. It also measures the using of the efficiency of company assets ADDIN CSL_CITATION citationItems id ITEM-1, itemData author dropping-particle , family Husnan, given Suad, non-dropping-particle , parse-names false, suffix , dropping-particle , family Enny Pudjiastuti, given , non-dropping-particle , parse-names false, suffix , edition Pertama, id ITE M-1, issued date-parts 1996 , publisher building block Penerbit dan Percetakan (UPP) AMP YKPN, publisher-place Yogyakarta, title Dasar-Dasar Manajemen Keuangan, type hand , uris http//www.mendeley.com/documents/?uuid=561254b1-8c37-4dae-9f07-9552249e0f60 , mendeley formattedCitation (Husnan & Enny Pudjiastuti, 1996), manualFormatting (Husnan & Enny Pudjiastuti, 1996, p. 73), plainTextFormattedCitation (Husnan & Enny Pudjiastuti, 1996), previouslyFormattedCitation (Husnan & Enny Pudjiastuti, 1996) , properties noteIndex 9 , schema https//github.com/citation-style-language/schema/raw/master/csl-citation.json (Husnan & Enny Pudjiastuti, 1996, p. 73). supplementLeverage means measuring the companys ability to fulfill its financial obligations. It can be that leverage is measure how far the company uses debt ADDIN CSL_CITATION citationItems id ITEM-1, itemData author dropping-particle , family Husnan, given Suad, non-dropping-particle , parse-name s false, suffix , dropping-particle , family Enny Pudjiastuti, given , non-dropping-particle , parse-names false, suffix , edition Pertama, id ITEM-1, issued date-parts 1996 , publisher Unit Penerbit dan Percetakan (UPP) AMP YKPN, publisher-place Yogyakarta, title Dasar-Dasar Manajemen Keuangan, type book , uris http//www.mendeley.com/documents/?uuid=561254b1-8c37-4dae-9f07-9552249e0f60 , mendeley formattedCitation (Husnan & Enny Pudjiastuti, 1996), manualFormatting (Husnan & Enny Pudjiastuti, 1996, p. 70), plainTextFormattedCitation (Husnan & Enny Pudjiastuti, 1996), previouslyFormattedCitation (Husnan & Enny Pudjiastuti, 1996) , properties noteIndex 9 , schema https//github.com/citation-style-language/schema/raw/master/csl-citation.json (Husnan & Enny Pudjiastuti, 1996, p. 70).Public OwnershipPublic ownership is the proportion of share ownership owned by the public of the companys shares ADDIN CSL_CITATION citationItems id ITEM-1, itemD ata author dropping-particle , family Arthana, given Ronny, non-dropping-particle , parse-names false, suffix , container-title Jurnal Ilmiah Mahasiswa FEB UB, id ITEM-1, issue 2, issued date-parts 2012 , page 1-14, title Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Bursa Saham Indonesia (BEI), type article-journal, volume 1 , uris http//www.mendeley.com/documents/?uuid=848daaaf-51e9-409e-b044-80ae139493e6 , mendeley formattedCitation (Arthana, 2012), plainTextFormattedCitation (Arthana, 2012), previouslyFormattedCitation (Arthana, 2012) , properties noteIndex 9 , schema https//github.com/citation-style-language/schema/raw/master/csl-citation.json (Arthana, 2012). The bigger the share which is owned by the public, the more information will be explained, the investors want to get more information about its investment and make sure that it is safely m anaging then the obligation will be fulfilled.Industry SensitivityIndustry sensitivity can be interpreted as how big the influence of industrial activity that is directly related to the environment ADDIN CSL_CITATION citationItems id ITEM-1, itemData author dropping-particle , family Winarsih, given Arga Mustika, non-dropping-particle , parse-names false, suffix , id ITEM-1, issued date-parts 2015 , title Pengaruh Media Online , Sensitivitas Industri Dan Struktur Corporate Governance Terhadap Kualitas Environmental Disclosure Governance (Studi Pada Perusahaan High Profile di BEI), type report , uris http//www.mendeley.com/documents/?uuid=d495d810-1aa1-41f2-8dc4-6690588eae85 , mendeley formattedCitation (Winarsih, 2015), plainTextFormattedCitation (Winarsih, 2015), previouslyFormattedCitation (Winarsih, 2015) , properties noteIndex 10 , schema https//github.com/citation-style-language/schema/raw/master/csl-citation.json (Winarsih, 2015).

No comments:

Post a Comment

Note: Only a member of this blog may post a comment.