واقع تطبيق الشركات الصناعية للمسؤولية الاجتماعية و أخلاقيات العمل في إطار وظيفة الإنتاج و العمليات : دراسة ميدانية على الشركات الصناعية المدرجة في سوق عمان المالي = The Level of Applying Corporate Social Responsibility and Business Ethics in the Context of Operation Function : An Empirical Study in Industrial Companies Listed in Amman Stock Exchange

Author(s):  
مراد سليم عطياني
2017 ◽  
Vol 20 (1) ◽  
pp. 134
Author(s):  
Jessica Lorena Matondang ◽  
Rahmawati Hanny Yustrianthe

This study aims to analyze the factors that affect the company value (empirical study on high profile companies listed on the Indonesia Stock Exchange period 2011- 2014). The sample in this research were 37 companies. Data were analyzed by using path analysis.The results showed that the profitability, public ownership, board of commissioners, media disclosure, leverage, and managerial ownership have no effect on disclosure of corporate social responsibility. Political costs have effect on disclosure of corporate social responsibility. profitability, political costs and leverage affect the company value. Public ownership, board of commissioners, managerial ownership and disclosure of corporate social responsibility have no effect on the value company. Profitability, political costs, public ownership, board of commissioners, media disclosure, leverage and managerial ownership have no effect on disclosure of corporate social responsibility simultaneously. Profitability, political costs, public ownership, board of commissioners, leverage, managerial ownership and disclosure of corporate social responsibility have effect on value company simultaneously.Studi ini bertujuan menganalisis secara empiris faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini adalah 37 perusahaan high profile di Bursa Efek Indonesia. Data dianalisis dengan menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa Profitabilitas, Kepemilikan Saham Publik, Dewan Komisaris, Media Pengungkapan, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility. Biaya politik memiliki pengaruh pada Pengungkapan Corporate Social Responsibility. Profitabilitas, Biaya Politis dan leverage memiliki pengaruh pada nilai Perusahaan. Kepemilikan Saham publik, Dewan Komisaris, Kepemilikan Saham Manajerial dan Pengungkapan Tanggung Jawab Sosial Perusahaan tidak berpengaruh pada Nilai Perusahaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Pengungkapan Media, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility secara bersamaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Leverage, Pengungkapan Kepemilikan Saham Manajerial dan Corporate Social Responsibility memiliki pengaruh pada nilai perusahaan secara simultan


2021 ◽  
Vol 31 (12) ◽  
pp. 3231
Author(s):  
Ni Nyoman Mira Miladeny ◽  
I Gusti Eka Ayu Damayanthi

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).


2018 ◽  
Vol 69 (4) ◽  
pp. 459-471
Author(s):  
Zaid AL-Hawatmah ◽  
Osama Samih Shaban

This study examines practice of social accounting and the reporting of social responsibility in the industrial Jordanian companies listed in Amman Stock Exchange. As operations of industrial companies have significant impact on the society, they should be accountable to the environment, and members of societies in which they operate. The method adopted to figure out the state of current social accounting and reporting practices was carried out by analyzing the annual reports of 30 randomly selected Jordanian industrial companies for the year 2016. The study found that 73% of industrial companies in Jordan are disclosing their activities of social responsibility in the annual reports. This study also found that 50% of these companies use the director’s reports as the main outlet for disclosing their activities related to social responsibility, 36% companies use the corporate social responsibility report and finally 14% are use the notes or schedule to financial statement to inform general people about their commitment to social responsibility. The study recommended that as there are many types and techniques of reporting, the Jordanian securities commission, as a government regulatory entity, should work on establishing uniformity for disclosing social accounting reports, and the outlet for such disclosure should be clearly specified.


2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

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


Sign in / Sign up

Export Citation Format

Share Document