Influence of Firm Size on Cost of Capital through Corporate Social Responsibility Disclosure of the Listed Companies in the Stock Exchange of Thailand

Author(s):  
Dararat Phoprachak
2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>


Author(s):  
Budiyono Budiyono ◽  
Dewi Maryam

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.


2019 ◽  
Author(s):  
Lu’ Lu’ IL Maknuun

ABSTRACTThis study was tested the influence of the firm characteristics to the Corporate social responsibility disclosure (CSRD) of insurance companies in Indonesia. The purpose of this research is to analyze the effect of company characteristics such as profitability, firm size, leverage and board of commisioners size on the corporate social responsibilitydisclosure on all insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012.This research is an empirical study with purposive sampling techniques in data collection with the following criteria: 1. Insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. 2. Completed annual reports published in 2009 until 2012. The data obtained from annual report of Insurance companies listed on the Indonesia Stock Exchange. Data were analyzed bymultiple linear regressions to examine the influence of firm characteristics on the CSRD made by the firm.The hypothesis in this research is as follows, 1. Profitability of insurance company affect positively on the CSRD of the company, 2. Leverage of the insurance company affect negatively on the CSRD of the company, 3. Firm size affect positively on the CSRD of the company, 4. Board of commisioners size affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the firm’s size and company's board of commisioners’ size are significantly influenced on the CSR disclosure. Furthermore, leverage and profitabilityor the company does not significantly influence the level of CSR disclosure. The result of this study provides information for investor about the level of corporate social responsibility disclosure that company could have, and also useful to give information for decision making.


2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ulfa Luthfia Nanda ◽  
Gista Rismayani

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure.�Keywords : ���� corporate social responsibility, gender diversity, profitability, firm size, audit firm size


2021 ◽  
Vol 11 (1) ◽  
pp. 54-62
Author(s):  
Wahyu Mulyosari ◽  
Jemmy Rumengan

This research aims to analyze how the influence of corporate characterics on Corporate Social Responsibility Disclosure. There are 4 variables used in this research that corporate social responsibility disclosure as dependent variable, and firm size profitability, leverage as independent variables. The population used in this study were mining companies listed on the Indonesian Stock Exchange at 2014-2018 where the total population was used by 10 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study were 8 companies. The tests used in this study are classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and hypothesis testing (T test, F test andregression test). Based on the result of simultaneous test can be concluded that the firm size, and debt to asset ratio significantly affects the disclosure of corporate social responsibility, but return on asset have no significant affect on the disclosure of corporate social responsibility. Based on the partial test results can be concluded that firm size, return on asset, debt to asset ratio significantly impact the corporate social responsibility disclosure.


2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Nur Sadiah Hasibuan ◽  
Fitrisia Fitrisia ◽  
Mulyaning Wulan

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.


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