The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia

This study aims to examine the influence of Hofstede’s cultural dimension on the implementation of Corporate Social Responsibility at State-Owned Companies in Java, Indonesia. The data were analysed using multiple linear regression analysis with the sample consisting of 100 employees at 50 state-owned company in Java, Indonesia taken by using a purposive sampling method and the return rate of the questionnaire is 62%. The results indicate that the five dimensions of Hofstede’s culture only Power Distance and Individualism/ Collectivism have a positive and significant effect on the implementation of Corporate Social Responsibility by State-Owned Companies in Indonesia, while Uncertainty Avoidance, Masculinity/ Femininity and Long-term/ Short-term Orientation have a negative but not significant effect on the implementation of Corporate Social Responsibility. The results also indicate that not all of Hofstede’s cultural dimensions affect the implementation of corporate social responsibility to state-owned companies in Java, Indonesia. This research is expected to provide benefits for researchers and the community that culture is one of the factors that can be considered as a component that can influence the implementation of Corporate Social Responsibility.

Download Full-text

The Independency of Corporate Social Responsibility Communication From Cultural Dimensions on Corporate Websites

Linking Cultural Dimensions and CSR Communication - Advances in Business Strategy and Competitive Advantage ◽

10.4018/978-1-5225-7946-5.ch006 ◽

2019 ◽

pp. 126-152

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Corporate Sustainability ◽

Cultural Dimensions ◽

Csr Communication ◽

Corporate Websites ◽

Hofstede’S Cultural Dimensions ◽

Hofstede's Cultural Dimensions ◽

Corporate Social ◽

Different Levels

The chapter starts presenting the main elements of the coding scheme, previously introduced, that the author used to analyse the cultural impact on corporate social responsibility (CSR) communication on company websites. It presents the results of a quantitative content analysis of the websites of 352 organisations belonging to different geographical areas and included in the Dow Jones Sustainability World Index (DJSWI) and in the Hang Seng (Mainland and HK) Corporate Sustainability Index (HSMHUS). The findings show that Hofstede's cultural dimensions and online CSR communication belong to two different levels of analysis: one is innate, intuitive, and diffusive, while the other one is planned, intentional, and rational. Thus, the findings suggest that cultural dimensions are factors that need to be analysed as social aspects, while CSR communication on corporate websites has to be explored as a strategic feature. Finally, the chapter recommends areas for further discussion and research about the relation between traditional culture, culture of the Internet, and CSR, reflecting on the achieved results that largely differ from previous studies related to Hofstede's cultural dimensions and CSR communication.

Download Full-text

PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v5i2.1819 ◽

2017 ◽

Vol 5 (2) ◽

pp. 119

Author(s):

Yunina Yunina ◽

Neny Eftiana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Significance Level ◽

Simultaneous Test ◽

Good Corporate Governance ◽

Corporate Social

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

Download Full-text

Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p19 ◽

2019 ◽

pp. 510

Author(s):

Kadek Novia Suastyani ◽

I Gede Ary Wirajaya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Market Performance ◽

Value Added ◽

Multiple Linear Regression Analysis ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

Download Full-text

Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p23 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1405

Author(s):

Putu Nesy Swendriani ◽

Luh Gede Krisna Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

Download Full-text

Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p16 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1827

Author(s):

Novita Anggraeni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Board Size ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

Download Full-text

Pengaruh Kualitas Pelayanan dan Corporate Social Responsibility Terhadap Citra Perusahaan

MUQTASID Jurnal Ekonomi dan Perbankan Syariah ◽

10.18326/muqtasid.v9i1.40-53 ◽

2018 ◽

Vol 9 (1) ◽

pp. 40

Author(s):

Risna Nurjanah ◽

Ade Sofyan Mulazid

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Service Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Corporate Image ◽

Analysis Method ◽

Convenience Sampling ◽

Corporate Social

AbstractThis research aims to analyze the quality of service and corporate social responsibility BNI Syariah against corporate image in PT BNI Syariah Center, Jakarta. Sampling technique used in this research is convenience sampling method, then the data in the process by using multiple linear regression analysis method. Sample in this research is BNI Syariah Center customer, Jakarta amounts to 100 respondents. This research is a quantitative research and data analysis method using multiple liniear regression. The result of this research shows that partially the service quality and corporate social responsibility variables significantly influence the image of the company in syariah bank. Simultaneously the service quality and corporate social responsibility variables significantly influence the image of the company in syariah bank at the level of significance less than 0.05 or 5%.AbstrakPenelitian ini bertujuan untuk menganalisis kualitas pelayanan dan corporate social responsibility BNI Syariah terhadap citra perusahaan di PT BNI Syariah Pusat, Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode convenience sampling. Kemudian data diproses dengan menggunakan metode analisis regresi linear berganda. Sampel dalam penelitian ini merupakan nasabah BNI Syariah Pusat, Jakarta berjumlah 100 responden. Penelitian ini adalah penelitian kuantitatif dan metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini menunjukan bahwa secara parsial variabel kualitas pelayanan dan corporate social responsibility berpengaruh secara signifikan terhadap citra perusahaan di bank syariah. Secara simultan variabel kualitas pelayanan dan corporate social responsibility berpengaruh secara signifikan terhadap citra perusahaan di bank syariah pada tingkat signifikansi kurang dari 0,05 atau 5%.

Download Full-text

Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia

Ilomata International Journal of Tax and Accounting ◽

10.52728/ijtc.v2i4.341 ◽

2021 ◽

Vol 2 (4) ◽

pp. 268-285

Author(s):

Kenny Ardillah ◽

Thenia Thenia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Investment Decisions ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Corporate Social

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

Download Full-text

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

SIMAK ◽

10.35129/simak.v19i01.178 ◽

2021 ◽

Vol 19 (01) ◽

pp. 174-189

Author(s):

Nurfidinia Karin Putri ◽

Erlina Diamastuti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

Download Full-text

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v1i2.14 ◽

2020 ◽

Vol 1 (2) ◽

pp. 76-91

Author(s):

Ni Nyoman Yuningsih ◽

Ni Luh Gde Novitasari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

Download Full-text

DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY

International Journal of Educational Review, Law And Social Sciences (IJERLAS) ◽

10.54443/ijerlas.v1i2.72 ◽

2021 ◽

Vol 1 (2) ◽

pp. 159-170

Author(s):

Surya Sanjaya ◽

Baihaqi Ammy ◽

Ronni Parlindungan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Research Approach ◽

Insignificant Effect ◽

Data Documentation ◽

Corporate Social

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.

Download Full-text