Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur

2025-06-21T04:03:08+00:00

Object: This study aims to analyze how and why companies disclose issues related to child labor, as well as to examine the effectiveness of social disclosure in addressing the exploitation of child labor.
Methodology: This research employs a literature review method by analyzing scholarly articles relevant to the topic.
Findings: The findings reveal that disclosure practices concerning child labor remain limited and inadequate across various regions. Such disclosures are often driven by the desire to enhance stakeholder trust but may also serve as a form of greenwashing. The effectiveness of social disclosure in addressing child labor exploitation depends on the quality of the disclosures, support from multiple stakeholders, and the integration of disclosure efforts with appropriate oversight mechanisms and incentive structures.
Theoretical Contribution: This study contributes to the theoretical discourse by offering conceptual insights and serving as a reference for future research on the role of social disclosure in mitigating child labor exploitation.
Practical/Policy Implications: Practically, the findings can inform policymakers, particularly in considering the reinforcement of sustainability reporting regulations with a specific emphasis on social aspects.
Limitations: This study is limited by its reliance on a literature review method, constrained to articles published within specific timeframes and academic databases.
Keywords: child labor, social disclosure, sustainability accounting, child labor exploitation.

Pengaruh Kebijakan Dividen, Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan

2024-11-20T08:35:08+00:00

Object: This study aims to analyze the effect of dividend policy, capital structure, firm size, and profitability on firm value in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022.

Design/Methodology/Approach: Quantitative approach was employed using secondary data obtained from the financial statements available on the official website of the Indonesia Stock Exchange. The study sample comprises 46 publicly listed companies in the consumer goods sector, resulting in a total of 230 firm-year observations. Data analysis was conducted using panel data regression with the assistance of EViews 13 software.

Findings: The results indicate that dividend policy and firm size have a positive and significant effect on firm value. In contrast, capital structure and profitability do not have a significant impact on firm value.

Theoretical Contribution: This study contributes to the literature by reinforcing signaling theory and agency theory in the context of dividend policy and capital structure. The findings suggest that dividends serve as positive signals to investors, while firm size reflects a company’s competitive strength in the market.

Practical/Policy Implications: The results are valuable for corporate management in formulating dividend policies and expansion strategies and assist investors in evaluating firms based on their size and dividend decisions.

Limitations: The study is limited to manufacturing firms in the consumer goods sector listed on the IDX and relies solely on secondary data from financial statements. Additionally, Price to Book Value (PBV) data for the year 2017 was excluded due to time and resource constraints.

Keywords: Dividend Policy, Capital Structure, Firm Size, Profitability, Firm Value

Jurnal Akuntansi dan Governance

Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur

Pengaruh Kebijakan Dividen, Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan