The impact of corporate social responsibility on firm value: an application of structural equation modelling

2017 ◽  
Vol 12 (4) ◽  
pp. 306 ◽  
Author(s):  
Boonlert Jitmaneeroj
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Modelling ◽  
Firm Value ◽  
Structural Equation ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Impact

scholarly journals Nong Lam University students’ perceptions of corporate social responsibility: A case study

2019 ◽  
Vol 18 (5) ◽  
pp. 1-9
Author(s):  
Na Le
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Social Activity ◽  
Equation Modelling ◽  
Positive Correlations ◽  
Corporate Social ◽  
And Behavior

This study was conducted to assess students' perceptions of corporate social responsibility (CSR) and the impacts of those perceptions on their thinking and behavior. Structural equation modelling (SEM) was used to examine the proposed correlations by analysing the data collected from 787 students at Nong Lam University. Results showed that there were positive correlations from relatives, social activity participation, demographics, and self-perception of students’ perception of CSR. Besides, we also found that perception would positively affect students’ thinking and behavior.

scholarly journals Pengaruh Corporate Social Responsibility dan brand image terhadap nilai perusahaan dimoderasi kinerja keuangan

2019 ◽  
Vol 3 (2) ◽  
pp. 57-70
Author(s):  
Yuniep Mujati Suidah ◽  
Rachyu Purbowati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Brand Image ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Equation Modelling ◽  
Corporate Social

Penelitian bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan brand image terhadap nilai perusahaan dimoderasi kinerja keuangan, metode yang digunakan  dalam penelitian ini adalah kuantitatif. Sampel menggunakan purposive sampling, yaitu 10 perusahaan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI tahun 2014-2018. Teknik analisis data menggunakan Structural Equation Modelling-Partial Least Square(SEM-PLS). Hasil penelitian CSR dan brand image tidak berpengaruh yang signifikan terhadap nilai perusahaan (NP), namun variabel CSR berpengaruh positif terhadap nilai perusahaan dan variabel brand image tidak berpengaruh positif terhadap nilai perusahaan. Variabel kinerja keuangan dapat memperkuat pengaruh CSR terhadap nilai perusahaan dan pengaruh brand image terhadap nilai perusahaan.  Jika terjadi peningkatan kinerja keuangan, maka pengaruh CSR terhadap nilai perusahaan tinggi, begitu juga sebaliknya jika nilai kinerja keuangan turun, maka pengaruh CSR terhadap nilai perusahaan semakin rendah. Namun, jika terjadi peningkatan pada kinerja keuangan maka pengaruh brand image terhadap nilai perusahaan semakin rendah.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP CORPORATE IMAGE AND REPURCHASE INTENTION DI PT. BANK SYARIAH MANDIRI THAMRIN JAKARTA

2018 ◽  
Vol 12 (1) ◽  
pp. 175-202
Author(s):  
Ahmad Haekal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Great Influence ◽  
Corporate Image ◽  
Repurchase Intention ◽  
Positive Image ◽  
Equation Modelling ◽  
Corporate Social

This research aims the customers who use saving products use to examine great influence of CSR toward corporate image and repurchase intention at BSM, Thamrin, Jakarta. All of the data is analized using structural equation modelling (SEM) supported by Lisrel version 8.72. Result from 135 respondents shows that CSR program able to strengthen and increase positive image for company.  The activities CSR is capable to increase the repurchase intention for BSM  product. Interestingly, the result shows that variable of CSR take significant effect to repurchase intention in Bank Syariah Mandiri (BSM), while variable corporate image doesn’t have  a significant effect to repurchase intention and has not been able to increase the repurchase intention.

Information Disclosure, Social Responsibility, Trust, and Attitude Affect Loyalty to Housing Agents

2016 ◽  
Vol 44 (5) ◽  
pp. 717-726 ◽  
Author(s):  
Chun-Chang Lee ◽  
Yun-Ling Wu ◽  
Wen-Hsin Huang ◽  
Yu-Chen Lee ◽  
Pei-Ru Chen ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Model ◽  
Information Disclosure ◽  
Structural Equation ◽  
Equation Model ◽  
Structural Relationships ◽  
Indirect Impact ◽  
Corporate Social ◽  
The Impact

We applied a linear structural equation model to explore the impact of information disclosure, social responsibility, trust, and attitude on consumers' loyalty to housing agents. Participants were 466 consumers and potential consumers of housing agency industry services, who completed a survey assessing the variables of interest. Results showed that information disclosure had a direct and significant impact on trust, and an indirect impact on trust through the mediator of corporate social responsibility (CSR), and that trust had an indirect and significant impact on loyalty through the mediator of attitude. The structural relationships among information disclosure, CSR, trust, and attitude should be acknowledged when discussing consumers' loyalty to housing agents.

scholarly journals Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi

2021 ◽  
Vol 8 (01) ◽  
pp. 92-107
Author(s):  
Sukma Mardaning Poncowati ◽  
Supatmi Supatmi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Management Practices ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Environmental Aspects ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

ABSTRACT Earning management practices are one of the many things that management can do in achieving company’s goals or management’s personal goals. Through earning management, the company can convey positive signals about the value and achievement of the company to the public. This study aimed to determine out how the impact of environmental aspects of Corporate Social Responsibility on earning management with family ownership as a moderation of causal relationships. This research was conducted at manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2019. The sample selection in this study used purposive sampling method and obtained 43 sample companies using panel data regression analysis techniques for hypothesis testing and processed using Eviews 10. The results of this study indicate that the environmental aspects of Corporate Social Responsibility have a significant negative effect on firm value and risk management is proven to moderate partially the causal relationship.  ABSTRAK Praktik manajemen laba merupakan satu dari banyak hal yang dapat dilakukan manajemen dalam mencapai tujuan perusahaan maupun tujuan pribadi manajemen. Melalui manajemen laba, perusahaan dapat menyampaikan sinyal-sinyal positif tentang nilai dan pencapaian perusahaan kepada publik. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh tanggung jawab sosial aspek lingkungan terhadap manajemen laba dengan kepemilikan keluarga sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 43 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 10. Hasil penelitian ini menunjukkan tanggung jawab sosial aspek lingkungan berpengaruh negatif terhadap manajemen laba dan kepemilikan keluarga terbukti momedari secara parsial hubungan kausal tersebut.

scholarly journals PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 2 (2) ◽  
pp. 17-22
Author(s):  
Audy Tri Saputra Meha ◽  
Sugeng Hariadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

The purpose of this study is to examine the impact of corporate social responsibility and financial performance on firm value with managerial ownership as an intermediary variable. Corporate social responsibility and financial performance are used as independent variables. Meanwhile, firm value is used as the dependent variable. Managerial ownership is used as a moderating variable in this study. Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2018 period are the population in this study. Purposive sampling method is a sampling method used in this study by producing 27 companies with 2 observations to produce a sample of 54. Multiple linear regression and moderation regression analysis are the analytical methods used in this study. This research shows that corporate social responsibility and financial performance have a positive and significant effect on firm value. Managerial ownership has a negative and significant effect on firm value. Then corporate social responsibility and financial performance with managerial ownership as the moderating variable have a positive and significant effect on firm value.     Tujuan penelitian ini adalah untuk menguji dampak corporate social responsibility dan kinerja keuangan pada nilai perusahaan dengan kepemilikan manajerial sebagai variabel perantara. Corporate social responsibility dan kinerja keuangan digunakan sebagai variable Independen. Sedangkan nilai perusahaan digunakan sebagai variable dependen. Kepemilikan manajerial yang digunakan sebagai variabel moderating dalam penelitian ini. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2017-2018 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan metode penentuan sampel yang digunakan dalam penelitian ini dengan menghasilkan sebanyak 27 perusahaan dengan pengamatan selama 2 sehingga menghasilkan sampel sebanyak 54. Regresi linier berganda dan analisis regresi moderasi merupakan metode analisis yang digunakan dalam penelitian ini. Dari penelitian ini menghasilkan bahwa corporate social responsibility dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kemudian corporate social responsibility dan kinerja keuangan dengan kepemilikan manajerial sebagai variabel moderating berpengaruh positif dan signifikan terhadap nilai perusahaan.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anura De Zoysa ◽  
Nobyuki Takaoka ◽  
Yuqian Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Structural Equation ◽  
Critical Role ◽  
Content Type ◽  
Japanese Firms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

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