scholarly journals The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences

2019 ◽  
Vol 9 (2) ◽  
pp. 143
Author(s):  
Dody Hapsoro ◽  
Ratna Dwi Sulistyarini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Trading Volume ◽  
Price Volatility ◽  
Economic Consequences ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.

scholarly journals THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2019 ◽  
Vol 7 (3) ◽  
pp. 301-308
Author(s):  
Pipit Rosita Andarsari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

scholarly journals Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 205-220
Author(s):  
Muhammad Rivandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Managerial Ownership ◽  
High Profile ◽  
Research Population ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure

scholarly journals DISCLOSURE ATAS MANAGEMENT STATEMENT, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2016 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Sri Imaningati ◽  
Mekani Vestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Prices ◽  
Firm Value ◽  
Stock Price ◽  
Multiple Linear Regression Model ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

Value of the firm is an investor perception about the condition of the firm, which is often refered to the stock price. High stock prices indicate high public appreciation of the firm. Efforts to maximize value of the firm is done by maximizing the factors that influence it. This study used three variables, namely Statement Management Disclosure, Intellectual Capital Disclosure, and Corporate Social Responsibility Disclosure. The object of the research ismanufacturing company from 2009 to 2013. Samples were collected by purposive sampling method. Multiple linear regression model used in this research model testing. The results showed that CSR Disclosure had a positive effect on Firm Value. Intellectual Capital Disclosure does not affect the Firm Value, while Management Statement Disclosure had a negative effect on the Firm Value.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Muhammad Rivandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Managerial Ownership ◽  
High Profile ◽  
Research Population ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

<p><em>Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study is to obtain empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population is all high-profile companies listed on the IDX. The sample in this study were 42 companies with 120 sample  selected by the purposive sampling method. The analysis method used is the panel regression method. Based on the hypothesis the results of the study show that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effect on CSR disclosure.</em></p>

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agung Nur Probohudono ◽  
Astri Nugraheni ◽  
An Nurrahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Statistical Testing ◽  
Content Type ◽  
Islamic Bank ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Pada Market Value Added (MVA) Perusahaan Manufaktur Dan Pertambangan

2016 ◽  
Vol 6 (2) ◽  
Author(s):  
Rezi Setin Novian ◽  
Santi Novita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Value Added ◽  
Market Value ◽  
Social Aspects ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence of the effect of Corporate Social Responsibility (CSR) disclosure to the companies performance using Market Value Added (MVA). The research is using manufacturing and mining companies that listed in Bursa Efek Indonesia (BEI) from the year 2007 to 2011 as samples. The hypothesis was tested using t test and the result of this study is Corporate Social Responsibility (CSR) has positive effect on Market Value Added (MVA).

scholarly journals The Effect of Corporate Social Responsibility (CSR), Food Quality, and Perceived Value on Repurchase Intention Through Customer Satisfaction as Intervening Variables in The Pandemi Covid-19 Era (Study On "Chatime" Bubble Drink Products)

2021 ◽  
Vol 5 (1) ◽  
pp. 60-77
Author(s):  
Mohc. Velian Muhajir ◽  
Tias Andarini Indarwati
Keyword(s):  
Corporate Social Responsibility ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Food Quality ◽  
Perceived Value ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

Bubble drink products are one of the beverage trends that have developed this year, even during the Covid 19 pandemic. One of the bubble drink brands that is in demand by the public especially teenagers in Indonesia is Chatime, in which consumers do not buy Chatime just once. The purpose of this paper is to study the effect of corporate social responsibility, food quality, customer satisfaction, on repurchase intention, through customer satisfaction. The research sampling techniques used are nonprobability sampling by judgmental sampling. This study focuses on Chatime consumers who bought Chatime products during a pandemic Covid-19. The data analysis technique is used path analysis. The results show that CSR has a negative effect on repurchase intention and customer satisfaction, food quality has a positive effect on repurchase intention and customer satisfaction, perceived value has a negative effect on repurchase intention, but has a positive effect on customer satisfaction.

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

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.

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.

scholarly journals Pengaruh Mekanisme GCG Dan CSR Terhadap Kinerja Keuangan Yang Dimediasi Manajemen Laba

2021 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Renaldy Alviansyah ◽  
I Gede Adiputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Tobin’S Q ◽  
Significant Positive Effect ◽  
Tobin's Q ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study examines the impact of corporate governance mechanism and corporate social responsibility to financial performance. This study consists of four independent variables, one mediating variable, and three dependent variables, namely the proportion of independent board of commissioners, institutional ownership, audit committee, and corporate social responsibility as an independent variabel, earnings management as a mediating variable, and ROA, EPS, and Tobin;s Q as the dependent variable. The research method used is descriptive method with a qualitative approach. The sample in this study are 19 manufacturing company which listed on the Indonesia Stock Exchange from 2017 until 2019 who selected through purposive sampling method. The result of this study are the proportion of independent board of commissioners and institutional ownership not significant negative effect on earnings management, the audit committee has a significant positive effect on earnings management, corporate social responsibility has no significant positive effect on earnings management, corporate governance mechanisms do not have a significant negative effect on ROA, the proportion of independent commissioners and institutional ownership did not have a significant negative effect on EPS, the audit committee did not have a significant positive effect on EPS, corporate governance mechanisms did not have a significant positive effect on Tobin's Q, corporate social responsibility did not have a significant negative effect on financial performance, earnings management does not have a significant negative effect on ROA, earnings management has a significant negative effect on Tobin's Q, earnings management does not have a significant positive effect mut on EPS, governance mechanisms per business have a positive effect on ROA and EPS mediated by earnings management, corporate governance mechanisms negatively affect Tobin's Q mediated by earnings management, and corporate social responsibility has a positive effect on mediated financial performance by earnings management.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan. Penelitian ini terdiri dari empat variabel independen, satu variabel mediasi, dan tiga variabel dependen, yaitu proporsi dewan komisaris independen, kepemilikan institusional, komite audit, dan tanggung jawab sosial perusahaan sebagai variabel independen, manajemen laba sebagai variabel mediasi, dan ROA, EPS, dan Tobin’s Q sebagai variabel dependen. Metode riset yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Sampel dari penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2017 sampai 2019 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap manajemen laba, komite audit berpengaruh positif signifikan terhadap manajemen laba, tanggung jawab sosial perusahaan berpengaruh positif tidak signifikan terhadap manajemen laba, Mekanisme tata kelola perusahaan berpengaruh negatif tidak signifikan terhadap ROA, proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap EPS, komite audit berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif tidak signifikan terhadap Tobin’s Q, tanggung jawab sosial perusahaan berpengaruh negatif tidak signifikan terhadap kinerja keuangan, manajemen laba berpengaruh negatif tidak signifikan terhadap ROA, manajemen laba berpengaruh negatif signifikan terhadap Tobin’s Q, manajemen laba berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif terhadap ROA dan EPS dimediasi oleh manajemen laba, mekanisme tata kelola perusahaan berpengaruh negatif terhadap Tobin’s Q dimediasi oleh manajemen laba, dan tanggung jawab sosial perusahaan berpengaruh positif terhadap kinerja keuangan dimediasi oleh manajemen laba.

Sign in / Sign up

Export Citation Format

Share Document