scholarly journals Long-Run Relationship of Corporate Social Responsibility and Cost of Capital of Quoted Companies in Nigeria Stock Exchange: Nigeria Evidence

2021 ◽  
Vol 9 (5) ◽  
pp. 946-960
Author(s):  
Ofogbe Nyore Sandra ◽  
Ojiakor Ijeama P. ◽  
Nnamani Chidiebere ◽  
Ifeoma Maria Ihegboro ◽  
Anisiuba Chika Anastesia ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
Long Run ◽  
Corporate Social ◽  
Relationship Of

scholarly journals Biaya Modal Perusahaan di Indonesia: Tanggung Jawab Sosial dan Tata Kelola Perusahaan

2021 ◽  
Vol 26 (3) ◽  
pp. 361
Author(s):  
A. Firmansyah, A. F. Andriyani, M. L. Mahrus, W. Febrian, P. H. Jadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social ◽  
The Cost

The high capital cost indicates the company's risk to obtain funding from debt and equity. The test in this study aims to prove the association between corporate social responsibility and corporate governance with the cost of capital. This study employs data sourced from financial reports and annual reports of the listed companies on the Indonesia Stock Exchange, downloaded from www.idx.co.id. In addition, this research data also employs stock price information sourced from finance.yahoo.com. The sample selection in this study used purposive sampling with a total sample of 260 observations from 65 companies from 2016 to 2019. The hypothesis test in this study used multiple linear regression analysis for panel data. This study concludes that corporate governance is positively associated with the cost of capital, while corporate social responsibility is negatively associated with the cost of capital. This study suggests that Indonesia's capital market supervisory authority needs to improve its governance policies and governance oversight mechanisms for companies listed on the Indonesia Stock Exchange.

scholarly journals Effect of corporate social responsibility and institutional ownership of tax avoidance with executive characters as moderator

2019 ◽  
Vol 6 (6) ◽  
pp. 201-206
Author(s):  
I Gusti Bagus Wahyu Palguna Putra ◽  
I Ketut Sujana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Sample Collection ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to obtain empirical evidence regarding the moderation of executive characteristics on the influence of corporate social responsibility and institutional ownership on tax avoidance. In the previous research, it was found that there were inconsistencies in the results of the research so that it was suspected that there were other variables that could influence the relationship between variables. In this study executive, characteristic variables are thought to moderate the relationship of corporate social responsibility and ownership structure in tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2017 as many as 150 companies. The sample collection technique uses purposive sampling. The number of samples in this study was 520 observation companies from 2013 to 2017. The data analysis technique used for moderation testing was Moderated Regression Analysis (MRA). The test results show that executive characteristics do not moderate the relationship of corporate social responsibility to tax avoidance and the characteristics of executive risk-takers weaken the relationship of institutional ownership to tax avoidance.

scholarly journals Impact of Corporate Social Responsibility on the Firm’s Performance and Development in Context of Indian Companies

2016 ◽  
Vol 5 (3) ◽  
pp. 436
Author(s):  
Vikrant Vikram Singh ◽  
Manoj Pandey ◽  
Anil Vashisht
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Csr Reporting ◽  
Critical Effect ◽  
Set Up ◽  
Fitting In ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

<div><p><em>The study looks at the Corporate Social Responsibility (CSR) techniques and exercises of firms as revealed in yearly reports and investigates its linkages to bookkeeping and market execution of firms. The study looks at the yearly reports of a specimen of 30 firms (out of 50) fitting in with the benchmark list of the National Stock Exchange of India and tracks these reports for proofs of CSR exercises over a five year period from 2010 to 2015. The study utilizes substance investigation to study CSR revelation and characterizes and rates these exercises utilizing things from a set up scale took after by development of class shrewd CSR records. The relationship of these files with firm execution is investigated through a pooled relapse model in the wake of provisioning for control variables and slack impacts. The study finds that CSR reporting may not be having any critical effect on bookkeeping and market execution of the firm in the fleeting yet environment situated CSR exposure may be adversely identified with the business sector execution of the firm. The concentrate additionally finds that organizations concentrate intensely on representative and client arranged CSR and the methods of CSR ventures are more contributory as opposed to participative in nature.</em></p></div>

scholarly journals PENGARUH POLITICAL CONNECTION DAN FOREIGN OWNERSHIP TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Paulus Tangke
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Political Connection ◽  
Corporate Value ◽  
Corporate Social ◽  
Relationship Of

This study aims to examine the effect of political connection and foreign ownership on firm value through corporate social responsibility by using secondary data in the form of financial statements of non-financial companies listed on the Indonesia Stock Exchange for the period 2006-2015. This study uses path analysis with a multiple regression statistical test with the help of SPSS Version 24 software. This study uses stakeholder theory as the main theory and legitimacy theory as a supporting theory. The results of this study indicate that Political Connection has a positive and significant effect on Corporate Social Responsibility but has no significant effect on Firm Value. While ForeignOwnership has a positive and significant effect on CSR and Corporate Value. The results of the sobel test from this study indicate that CSR is a type no mediation in relation to political connection with Corporate Value, also in the relationship of foreign ownership with Corporate Value, the CSR variable is type no mediation.

scholarly journals Corporate Social Responsibility and Firm Performance: Evidence from Pakistan

2020 ◽  
Vol 9 (4) ◽  
pp. 381-389
Author(s):  
NAEEM KHAN ◽  
QAISAR ALI MALIK ◽  
AHSEN SAGHIR
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Financial Sector ◽  
Fixed Effect Model ◽  
Fixed Effect ◽  
Return On Equity ◽  
Corporate Social ◽  
Relationship Of

The current study aims at exploring the relationship of CSR practices with firm performance (FP) in the non-financial sector of the Pakistan stock exchange (PSX). For this purpose, the study uses sample data of 231 companies listed at PSX. The study uses “donation amount to sales” as a proxy variable for CSR practices and return on equity (ROE), return on assets (ROA) as the proxies of firm performance. The models are tested using a panel regression estimation technique with a fixed effect method, as suggested by Hausman test. The results show that CSR is significantly positively related to ROE. Findings indicate that investment in CSR brings positive change in a firm‟s profitability which ultimately leads to an increase in the shareholder‟s wealth. Keywords: Corporate Social Responsibility, Pakistan Stock Exchange, Firm Performance, Fixed Effect Model, Non-financial Sector.

scholarly journals Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan

2021 ◽  
pp. 22-31
Author(s):  
Fivi Anggraini ◽  
Daniati Puttri ◽  
Wina Septriani ◽  
Zefriyenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Company Performance ◽  
Long Run ◽  
Close Relationship ◽  
And Performance ◽  
Capital Development ◽  
Corporate Social

Corporate social responsibility activity is a strategy that contributes to the improvement of company performance in the long run. Investment on intellectual capital development has a close relationship with stakeholders through corporate social responsibility activities that eventually affect company performance. This study aims to examine the role of intellectual capital as a mediator between corporate social responsibility and banking company performance. The samples for this study were 20 bank companies that were listed on the Indonesia Stock Exchange (IDX) in year 2014-2018. The findings have proved empirically that intellectual capital as a mediating variable has a significant effect on the relationship between corporate social responsibility and performance of bank companies. Therefore, bank companies are expected to invest more intangible assets or intellectual capital and deliver their corporate social responsibility activities. As an implication of this study, the bank companies must carry out activities that provide added and unique values from their corporate social responsibility programs because the programs are the company's responsibility to fulfil the applicable regulations, community and their environment.

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