Corporate social responsibility and firm value: Do firm size and age matter? Empirical evidence from European listed companies

2019 ◽  
Vol 27 (2) ◽  
pp. 909-924 ◽  
Author(s):  
Antonio D'Amato ◽  
Camilla Falivena
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Size ◽  
Firm Value ◽  
Listed Companies ◽  
Corporate Social

scholarly journals The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence

2021 ◽  
Vol 9 (6) ◽  
pp. 1478-1486
Author(s):  
I Putu Abed Adi Pranata ◽  
Komang Adhitanaya ◽  
Muhammad Fairuz Rizaldi ◽  
Gede Bramasta Eka Winanda ◽  
Ni Made Intan Dewi Lestari ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Size ◽  
Tax Aggressiveness ◽  
Corporate Social

scholarly journals Firm Value Improvement Strategy, Corporate Social Responsibility, and Institutional Ownership

2019 ◽  
Vol 10 (4) ◽  
pp. 152
Author(s):  
M. Chabachib ◽  
Tyana Ulfa Fitriana ◽  
Hersugondo Hersugondo ◽  
Imang Dapit Pamungkas ◽  
Udin Udin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Improvement Strategy ◽  
Firm Scope ◽  
Corporate Social ◽  
Positive Effect

The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(SIZE) on price-to-book-value (PBV) with corporate social responsibility as an intervening variable and institutional proprietorship as a moderating variable. By using purposive sampling, 267 manufacturing companies are determined from the Indonesia Stock Exchange in the period of 2013-2017. Data are analyzed using multiple and bivariate regression analysis. The results show that ROA and firm size have a positive effect on corporate society awareness, while DER has no significant effect respectively. Profit gain, firm scope, and corporate social responsibility have a positive effect on firm utility. It came into a conclusion that corporate social awareness can be used to mediate the influence on leverage and firm scope toward the firm value, but cannot be used to mediate the effect of profit gain on firm utility.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AVOIDANCE WITH COMPANY SIZE AS MODERATING VARIABLES

2021 ◽  
pp. 56-71
Author(s):  
Hasian Purba
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Negative Direction ◽  
Corporate Social ◽  
The Relationship

Taxes are the largest source of state revenue which functions as a source of funds intended for financing government expenditures and as a tool to regulate and implement policies in the social and economic fields and are used for the greatest welfare of the people. Therefore, corporate and individual taxpayers are expected to comply with their tax obligations voluntarily and comply with tax regulations. Taxpayer non-compliance can cause disruption to State finances. One of the ways of non-compliance is done by means of tax avoidance. The objectives of this study are as follows: 1) To find empirical evidence regarding the effect of independent boards of commissioners on tax avoidance; 2) Finding empirical evidence regarding the effect of the audit committee on tax avoidance; 3) Finding empirical evidence regarding the effect of audit quality on tax avoidance; 4) Finding empirical evidence regarding the effect of disclosure of corporate social responsibility on tax avoidance; 5) Finding empirical evidence regarding the extent to which firm size can moderate the relationship between independent boards of commissioners and tax avoidance; 6) Finding empirical evidence regarding the extent to which firm size can moderate the relationship between the audit committee and tax avoidance; 7) Finding empirical evidence regarding the extent to which firm size can moderate the relationship between audit quality and tax avoidance; and 8) Finding empirical evidence regarding the extent to which firm size can moderate the relationship between disclosure of corporate social responsibility and tax avoidance. This type of research used in this research is casual associative research (causal associative research). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample selection was done by using purposive sampling method. The analytical method used to test the hypothesis is Moderated Regression Analysis (MRA). The results showed that: 1) The independent board variable has no effect on tax avoidance in a positive direction; 2) The audit committee variable has no effect on tax avoidance in a negative direction; 3) The audit quality variable has no effect on tax avoidance in a negative direction; 4) The variable of corporate social responsibility disclosure has a negative effect on tax avoidance; 5) The size of the company is able to moderate the relationship between the independent board of commissioners and tax avoidance in a negative direction; 6) The size of the company is unable to moderate the relationship between the audit committee and tax avoidance in a negative direction; 7) The size of the company is not able to moderate the relationship between audit quality and tax avoidance in a positive direction; and 8) Company size is able to moderate the relationship between disclosure of corporate social responsibility and tax avoidance in a negative direction.

scholarly journals The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 97-101
Author(s):  
Volta Diyanto ◽  
Riska Natariasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.

scholarly journals Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan

2021 ◽  
Vol 4 (1) ◽  
pp. 55-71
Author(s):  
Novi Yanti ◽  
Sarwani Sarwani ◽  
Novika Rosari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Good Governance ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest. 

Sign in / Sign up

Export Citation Format

Share Document