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Rahmatullaili Ramadhani Eddy R Rasyid Amy Fontanella


Tuntutan perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan juga menimbulkan tuntutan pengungkapan tanggung jawab sosial dan lingkungan. Pengungkapan ini dimotivasi oleh berbagai faktor yang berbeda. Oleh karena itu, penelitian ini bertujuan untuk menganalisis praktik pengungkapan dan motivasi perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan. Penelitian ini dilakukan pada 30 perusahaan dengan kapitalisasi pasar terbesar yang terdaftar di Bursa Efek Indonesia pada tahun 2019. Untuk menggali motivasi perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan, dilakukan analisis isi dengan menggunakan kata kunci yang merepresentasikan motivasi perusahaan. Terdapat 5 (lima) motif perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan yang meliputi: kepedulian terhadap pemangku kepentingan, kepedulian terhadap lingkungan, kepatuhan terhadap peraturan, kepedulian terhadap pemegang saham, dan peningkatan operasional. Hasil penelitian menunjukkan bahwa industri yang peka terhadap masalah lingkungan lebih banyak mengungkapkan tanggung jawab sosial dan lingkungan daripada industri yang tidak peka terhadap masalah lingkungan. Penelitian ini juga menemukan bahwa motivasi terbesar perusahaan untuk mengungkapkan tanggung jawab sosial dan lingkungan adalah kepatuhan terhadap peraturan.

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