scholarly journals Peran good corporate governance, profitabilitas, size dan likuiditas dalam mengungkap corporate social responsibility

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dian Yuni Damayanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) is one of several corporate responsibilities for stakeholders. The Company will disclose its social responsibility practices so that the contributions they had can be recognized by the stakeholders. This study aims to determine the effect of Good Corporate Governance (GCG), profitability, size, and liquidity to CSR disclosure. GCG is measured using independent commissioners, managerial ownership, and institutional ownership. This study uses a manufacturing company in Indonesia as the sample in the period 2012-2015. The sampling technique used is purposive sampling method. The analysis technique used is multiple regression analysis. The results showed that independent commissioners, managerial and liquidity ownership had no effect on CSR disclosure, while institutional ownership, profitability and firm size had a significant positive effect on CSR disclosure.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 21 ◽  
Author(s):  
Leni Yuliyanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective  of  this  research was to discover  the  effects  of  Good Corporate Governance(CGC)  and  Corporate  Social  Responsibility  (CSR)  disclosure  on  firm  value.  This  studyemployed a descriptive-verifying method. The population in this study was the companies listedin  the  IICGP ranking,  selected  through  purposive  sampling  technique.  The  data  collectiontechnique  utilized  documentation  study  with  descriptive  analysis  technique  and  classicalassumption tests;  F test  and t  test.  The results  of  the study demonstrated that  GCG gavesignificant positive effect on firm value, CSR disclosure gave significant positive effect on firmvalue, as well as GCG and CSR disclosure gave significant positive effect on firm value.

scholarly journals Effect of corporate social responsibility, good corporate governance and ownership structure on financial performance and firm value: A Study in Jakarta Islamic Index

2017 ◽  
Author(s):  
Amiruddin Jallo ◽  
Abdul Rahman Mus ◽  
Mursalim ◽  
Suryanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

This study explores several of the problems that are the objectives of this study: (1) Effect ofcorporate social responsibility, good corporate governance and ownership structure of financial performance.(2) Effect of corporate social responsibility, good corporate governance, ownership structure and financialperformance of the value of the company. (3) Effect of corporate social responsibility, good corporategovernance and ownership structure on corporate value through financial performance. The researchpopulation this is a 30 companies listed on Jakarta Islamic Index (JII) period in 2013 to 2015. There are 28companies as a research sample. Sampling technique used is purposive sampling. The analysis technique usedis partial least squares (PLS) with the help of SmartPLS version 3.0 analysis program. The results show that:(1) corporate social responsibility, good corporate governance and ownership structure has a positive andsignificant effect on financial performance. (2) Corporate social responsibility and ownership structure has apositive and insignificant effect on firm value. (3) Good corporate governance has a positive and significanteffect on firm value. (4) Corporate social responsibility and ownership structure have a positive andinsignificant effect on firm value as a mediated financial performance. (5) Good corporate governance has apositive and significant effect on firm value as a mediated financial performance.

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 1 (2) ◽  
pp. 87-114
Author(s):  
Felia Permatasari ◽  
Luky Patricia Widianingsih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Ownership ◽  
Return On Equity ◽  
Know How ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this studies is to know how the influence of CSRdisclosure on financial performance with GCG as a moderating variable.CSR disclosure is measured using CSRD Index based on GRI G4. The dependentvariable of this study is financial performance which is proxied byreturn on assets and return on equity. The GCG moderation variable isproxied by institutional ownership, the size of the board of commissionersand the independent board of commissioners. The sample used in this studyis a SOE’s company non-financial listed on the Indonesia Stock Exchangein the period 2014–2018. The results of this studies found that CSR disclosurehas a positive effect on financial performance (ROA) and CSR disclosurehas no effect on financial performance (ROE). GCG variables whichare proxied by institutional ownership is not able to moderate the effect ofCSR on financial performance (ROA and ROE), the size of the board ofcommissioners able to strengthen the effect of CSR on financial performance(ROA) and independent board of commissioners is not able to strengthenthe effect of CSR on financial performance (ROA), the size of the board ofcommissioners and independent board of commissioners is not able to moderatethe effect of CSR on financial performance (ROE).

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

2018 ◽  
Vol 27 (2) ◽  
pp. 286-304
Author(s):  
Syahrul Effendi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

scholarly journals MODEL OF INCREASING CORPORATE VALUE BASED ON GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK ExCHANGE In 2012-2016

2017 ◽  
Vol 2 (2) ◽  
pp. 332
Author(s):  
Alfiatul Wardah ◽  
Nunung Ghoniyah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Corporate Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the role of Good Corporate Governance (GCG) as a moderating variable in increasing corporate value in manufacturing companies with variables of Corporate Social Responsibility (CSR) disclosure, Profitability, Intellectual Capital (VAICTM) with moderating variables of Good Corporate Governance (GCG) proxied institutional ownership in manufacturing companies listed on the Stock Exchange in 2012-2016. This study is included in a causative study. The population of this study is a manufacturing company listed on the Stock Exchange in 2012-2016 by using purposive sampling technique. There are 25 companies that meet the criteria as a sample so that the 110 data samples were tested using the eviews 10 student application. The results of this study state that the disclosure of Corporate Social Responsibility (CSR) has a significant positive effect on corporate value, profitability has a significant� positive effect on corporate value, Intellectual capital (VAICTM) has a positive and insignificant effect on the value of the company, the Corporate Social Responsibility (CSR) disclosure moderated by institutional ownership has a significant negative effect on the corporate value. With more than 50% institutional ownership, the possibility of a public response to CSR disclosure is low, profitability moderated by institutional ownership has no significant positive effect on corporate value, intellectual capital (VAICTM) moderated by negative institutional ownership are not significant. In the findings of this study, VAICTM did not have a significant effect on the corporate value so VAICTM was considered not important. The absence of additional performance due to the absence of standards for measuring intellectual capital in Indonesia. The market may appreciate other factors such as profit and other fundamental factors.Keywords: Corporate Social Responsibility (CSR), profitability, intellectual capital (VAICTM), Good Corporate Governance (GCG), Corporate Value.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 152-161
Author(s):  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Positive Influence ◽  
Good Corporate Governance ◽  
Business Regulations ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

scholarly journals Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

2019 ◽  
Vol 29 (1) ◽  
pp. 292
Author(s):  
I Nyoman Adi Wiyarna ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Growth Media ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure;  CSR.

scholarly journals FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 25 (2) ◽  
pp. 59-73
Author(s):  
Kurnia Putri ◽  
Fitra Dharma ◽  
Dewi Sukmasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

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