The effect of managerial ability on corporate social responsibility and firm value in the energy industry

2020 ◽  
Author(s):  
Yujing Gong ◽  
Cheng Yan ◽  
Kung‐Cheng Ho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Energy Industry ◽  
Managerial Ability ◽  
Corporate Social

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

Corporate Social Responsibility and Firm Value: The Mediating Role of Investor Recognition

2018 ◽  
Vol 56 (5) ◽  
pp. 1043-1054 ◽  
Author(s):  
Chen-Hsun Lee ◽  
Roger C. Y. Chen ◽  
Shih-Wei Hung ◽  
Cheng-Xing Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Mediating Role ◽  
Corporate Social

Association between Corporate Social Responsibility Disclosures and Firm Value – Empirical Evidence from Vietnam

2015 ◽  
Vol 1 (1) ◽  
pp. 212 ◽  
Author(s):  
Bich Thi Ngoc Nguyen ◽  
Hai Thi Thanh Tran ◽  
Oanh Hoang Le ◽  
Phuoc Thi Nguyen ◽  
Thien Hiep Trinh ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Information Provision ◽  
Annual Reports ◽  
Positive Sign ◽  
Stock Exchanges ◽  
Social Responsibilities ◽  
Corporate Social ◽  
The Relationship

A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin’s Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year’s firm value. Specifically, the relationship between environmental information provision and following year’s firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities.

scholarly journals The Environmental Aspect in the Concept of Corporate Social Responsibility in the Energy Industry and Sustainable Development of the Economy

Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5993
Author(s):  
Katarzyna Huk ◽  
Mateusz Kurowski
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Iso 14001 ◽  
Energy Industry ◽  
Environmental Aspect ◽  
The World ◽  
Corporate Social ◽  
The Impact

Sustainable development is now an important direction for the further development of all economies in the world. It is important to balance economic development with the impact on the environment and our planet. Another direction in the development of management sciences is the emergence of the concept of Corporate Social Responsibility, which considers this impact in three key aspects—economic, environmental and social—in terms of microeconomics. This concept gives companies specific guidelines and tools that minimize their negative impact on the environment. Reducing the negative impact of companies influences the environment and this is what is mainly associated with them. However, companies should also pay attention to internal consistency and caring for employees. Company practices such as the exploitation of people, including children, and injustice in the workplace are some of the factors that can be observed in less developed countries. The article focuses on the presentation of the environmental aspect in the context of the concept of corporate social responsibility. We analyzed individual sectors of the economy in terms of the environmental aspect, with particular emphasis on the energy industry. The study is based on a statistical analysis taking into account data from 1718 companies from all over the world. The aim of the article is to present the environmental aspect in the context of corporate social responsibility in the energy industry as a direction for sustainable development of the economy. The article is based on the analysis of the literature and databases presenting CSR, which was created on the basis of questionnaire research. The article shows which regions of the world are worse and which are better in terms of the environmental aspects of CSR. Conclusions on the main CSR guidelines for the environment are also presented. We analyzed factors such as environmental routines, policies and targets, implementation of environmental management systems, ISO 14001/EMAS certification, environmental reporting, environmental requirements inside the supply chain, the trend of GHG emissions and the trend of energy consumption for their environmental impact. The analysis was carried out on the basis of given regions of the world and individual sectors of the economy, especially the energy industry.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

scholarly journals PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85
Author(s):  
Michael Anderson Sianipar ◽  
Susi Dwi Mulyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Corporate Social ◽  
Positive Effect

<em>Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.</em>

scholarly journals Managerial Ability and Corporate Social Responsibility

2021 ◽  
pp. 138-145
Author(s):  
Gao Meng ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Property Rights ◽  
Social Responsibility ◽  
Significant Positive Correlation ◽  
Stage Model ◽  
Managerial Ability ◽  
Empirical Results ◽  
Corporate Social ◽  
Managerial Capabilities ◽  
Specific Impact

The article uses the listed companies in Shanghai and Shenzhen in 2011-2017 as a research sample, uses the Demerjian (2012) Dea-Tobit two-stage model to measure managerial capabilities, and uses OLS regression to test the specific impact of managerial capabilities on corporate social responsibility. It analyzes the role played by the nature of property rights and the concentration of equity in the process of managers’ ability to influence corporate social responsibility. The empirical results show that there is a significant positive correlation between managerial ability and corporate social responsibility, that is, the improvement of managerial ability can promote enterprises to actively perform social responsibility. Further research found that state-owned property rights and equity concentration are significantly positively correlated with corporate social responsibility, and the interactions between state-owned property rights and managerial capabilities, and between equity concentration and managerial capabilities will also strengthen enterprises.

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