Can Managerial Ability Enhance Corporate Social Responsibility? An Empirical Evidence Based on Linear Regression Analysis

This research aims to find out the role of good corporate governance in moderating the effects of profitability, leverage, and corporate social responsibility on firm value. The population in this study amounted to 58 companies. Sample selection setting by purposive sampling method and the specific criteria are as many as 9 companies with 45 total observations. Analytical technigues used multiple linear regression analysis for hypothesis 1-3, and multiple linear regression analysis with Moderated Regression Analysis (MRA) test for hypothesis 4-6 by using SPSS 20. The results show that profitability has a positive effect on firm value, meanwhile leverage and corporate social responsibility has no effect on firm value. Good corporate governance does not strengthen or weaken the effect of profitability, leverage, and corporate social responsibility on firm value partially.

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PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4838 ◽

2019 ◽

Vol 4 (2) ◽

pp. 245 ◽

Cited By ~ 1

Author(s):

Abdul Gaffar Rafid ◽

Hotman Tohir Pohan ◽

Ice Nasyrah Noor

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Linear Regression Analysis ◽

Corporate Social ◽

The Cost ◽

The Relationship

The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.

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Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v5i02.350 ◽

2020 ◽

Vol 5 (02) ◽

pp. 203-213

Author(s):

Suci Wahyuliza ◽

Yudhi Rahmansyah

Keyword(s):

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Coefficient Of Determination ◽

Literature Study ◽

Corporate Social

This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).

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Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur yang Terdaftar Di BEI

JURNAL ILMU MANAJEMEN DAN BISNIS ◽

10.17509/jimb.v11i1.18491 ◽

2020 ◽

Vol 11 (1) ◽

pp. 27-36

Author(s):

Novi Prasanti ◽

Tatang Ary Gumanti ◽

Lilik Farida

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Audit Committees ◽

Company Size ◽

Manufacturing Companies ◽

Corporate Social

AbstractThis study aims to examine and analyze the effect of company size, audit committee, and institutional ownership on the level of Corporate Social Responsibility disclosure. The objects of this research are the manufacturing companies listed on the Indonesia Stock Exchange years 2015- 2017. The study employes multiple regression analysis to examine the effect of the independent variables on the dependent variable. The samples comprise a total of 93 companies that have met the predetermined criteria. The hypotheses were tested using multiple linear regression analysis. The results of the study show that only company size has a positive and significant effect on the level of CSR disclosure. Meanwhile, audit committees and institutional ownership do not have significant effect on the level of CSR disclosure.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komite audit dan kepemilikan institusional terhadap derajat pengungkapan tangung jawab social perusahaan (Corporate Social Responsibility = CSR). Objek penelitian ini adalah perusahaan manufatur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini menggunakan analisis regresi berganda untuk menguji pengaruh variabel-variabel bebas terhadap variabel terikat. Sampel penelitian berjumlah 93 perusahaan yang memenuhi ketentuan kriteria. Metode analisis yang digunakan adalah analisis regresi linier beganda. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR. Sedangkan, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan CSR.Kata Kunci: kepemilikan institusional; komite audit; pengungkapan csr; ukuran perusahaan

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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE

ACCRUALS ◽

10.35310/accruals.v5i01.629 ◽

2021 ◽

Vol 5 (01) ◽

pp. 30-37

Author(s):

Aurora Angela ◽

Vinny Stephanie Hidayat ◽

Oktavianti Oktavianti

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Linear Regression ◽

Linear Regression Analysis ◽

Simple Linear Regression ◽

Investment Activity ◽

Company Value ◽

Csr Disclosure ◽

Corporate Social

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

El Dinar ◽

10.18860/ed.v6i1.5454 ◽

2018 ◽

Vol 6 (1) ◽

pp. 64

Author(s):

Nur Mufidah Mufidah ◽

Puji Endah Purnamasari

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.

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THE EFFECT OF POLITICAL CONNECTION OF CSR DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i2.1551 ◽

2019 ◽

Vol 3 (2) ◽

pp. 247-261

Author(s):

Erdayosi Erdayosi ◽

Wika Arsanti Putri

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Political Connection ◽

Government Ownership ◽

Corporate Social Responsibility Disclosure ◽

The Government ◽

Csr Disclosure ◽

Corporate Social

The purpose of the study is to examine the effect of political connection to the level of voluntary corporate social responsibility disclosure with profitability as a moderating variable. Political connection in this research using 2 proxies that are the government share ownership and the board of directors. The sample of this study was 110 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling method uses purposive sampling technique. The analytical tool used is simple linear regression analysis and analysis of Moderated Regression Analysis (MRA). The results of the study found that political connection of the government ownership and board director doesn’t show any significant effect toward CSR disclosure. Profitabilias, as a moderating variable, doesn’t moderate the influence of political connection using both proxies toward corporate social responsibility disclosure. The study makes a significant contribution to the literature by examine the influence political connection and CSR using neo-pluralist perspective of legitimacy theory. The implication of this research was suggested to increase the sector and more detail proxy of the research variable.

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN DAN PERTUMBUHAN PERUSAHAAN, SERTA RISIKO KEUANGAN

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v10i1.1060 ◽

2018 ◽

Vol 10 (1) ◽

pp. 34-41

Author(s):

Nisha Octarina ◽

Majidah Majidah ◽

Muhamad Muslih

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Size Growth ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31227/osf.io/e6pmx ◽

2019 ◽

Author(s):

Vivi Andayani ◽

Irdha Yusra

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Corporate Social

This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprises in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of > 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v1i1.10 ◽

2012 ◽

Vol 1 (1) ◽

pp. 17

Author(s):

Nunuk Suryaningsih ◽

Alia Ariesanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Empirical Evidence ◽

Financial Reporting ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Limited Liability ◽

Return On Assets ◽

Before And After ◽

Corporate Social

Recent years many companies are increasingly recognizing the importance of implementing a program of corporat social resposibility (CSR) as part of ots business srategy. Intense competition in the business word sometimes makes the company justifies any means to increase profit with lower costs, thus resulting in corporate social responsibility aside. The study was conducted to provide empirical evidence of the influence of CSR on corporate profitability. This study used a sample of 20 companies listed on the Stock Exchange of manufacturing the 2005-2009 period. The research data obtained from annual financial reporting issued by the company each year. Determination of the sample using purposive sampling method. Testing the hypothesis using a simple linear regression analysis. The results show that the disclosure of CSR effect company profitability when viewed using the Return of Equity, but had no effect on Return on Assets and Return on Investment. In addition, the study provides empirical evidence that there are differences in the scope of the disclosure of Corporate Social Responsibility between in periods before and after the enactment of Law No.40 of 2007 regarding Limited Liability Company.

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