scholarly journals Recent Development of Islamic Corporate Social Responsibility

ETIKONOMI ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 287-302
Author(s):  
Rini Setyaningsih ◽  
Doddy Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Analytical Method ◽  
Field Method ◽  
Research Review ◽  
Company Size ◽  
The Past ◽  
Analysis Technique ◽  
Antecedent Variable ◽  
Corporate Social

This study aims to review the development of research related to Islamic corporate social responsibility in well-known international journals such as the past ten years. The research review based on 42 articles. The 40 articles in international journals, and two articles in nationally accredited journals from 2009 until 2018. The analysis technique used in this study is charting the field method. This study classifies sample articles based on topics, variables, and research methods. The results of the review indicate that the majority of researchers discuss topics other than antecedents, and the consequences are 29 articles, of which 7 of them specifically discuss the measurement of Islamic corporate social responsibility. The antecedent variable dominated by company size and SSB size that calculates for each of 3 articles and the most discussed consequence variable is the financial performance of 3 articles, while the most dominant method used by researchers is an analytical method that counts 18 articles.JEL Classification: G21, M41

scholarly journals DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 7 (1) ◽  
pp. InPress
Author(s):  
Nuraini Fifianti ◽  
Prasetyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Size Variable

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure

scholarly journals Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 19 (1) ◽  
pp. 67-77
Author(s):  
Putu Riska Junensie ◽  
A. A. Ayu Erna Trisnadewi ◽  
I Gusti Ayu Intan Saputra Rini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Market ◽  
Regression Coefficient ◽  
Capital Intensity ◽  
T Test ◽  
Annual Reports ◽  
Company Size ◽  
Analysis Technique ◽  
Corporate Social

This research was conducted to analyze the effect of company size, corporate social responsibility (CSR), capital intensity, leverage, and independent commissioners on tax aggressiveness. This research uses quantitative data and the source of the data is a type of secondary data obtained from annual reports or annual reports of consumption industry companies listing on the IDX during 2015 to 2017 obtained on the IDX's official website www.idx.co.id and other relevant sources such as the Indonesian Capital Market Directory (ICMD). The population is the consumption industry companies listed on the Stock Exchange in 2015 and 2017. The number of were 24 companies taken using purposive sampling techniques. The analysis technique is a quantitative analysis using the classic assumption test which includes normality test, autocorrelation test, heterokedasticity test and multicollinearity test. The next analysis technique is the F test, regression coefficient test, t test, and the determinant coefficient test. Based on the results of the analysis, the regression coefficient equation is obtained Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 - 30,658 X4 + 45,620 X5 + e. Based on the t test, the results of corporate social responsibility (CSR) and capital intensity have a positive effect on the aggressiveness of income taxes, while company size, leverage and independent commissioners have no effect on the aggressiveness of income tax. Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan, corporate social responsibility (CSR), capital intensity, leverage, dan komisaris independen terhadap agresivitas pajak. Penelitian ini menggunakan data kuantitatif serta sumber data yang digunakan merupakan jenis data sekunder yang diperoleh dari laporan tahunan atau annual report perusahaan industri konsumsi yang listing di BEI selama tahun 2015 sampai dengan tahun 2017 yang diperoleh dalam situs resmi BEI www.idx.co.id serta sumber lain yang relevan seperti Indonesian Capital Market Directory (ICMD). Populasi yang digunakan adalah perusahaan industry konsumsi yang terdaftar di BEI pada tahun 2015 dan 2017. Jumlah sampel yang digunakan sebanyak 24 perusahaan yang diambil menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan menggunakan uji asumsi klasik yang meliputi uji normalitas, ui autokorelasi, uji heterokedastisitas dan uji multikolonieritas. Teknik analisis selanjutnya yaitu uji F, uji koefisien regresi, uji t, dan uji koefisien determinan. Berdasarkan hasil analisis tersebut maka diperoleh persamaan koefisien regresi adalah Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 – 30,658 X4 + 45,620X5 + e. Berdasarkan uji t didapatkan hasil corporate social responsibility (CSR) dan capital intensity berpengaruh positif terhadap agresivitas pajak penghasilan, sedangkan ukuran perusahaan, leverage dan komisaris independen tidak berpengaruh terhadap agresivitas pajak penghasilan.

scholarly journals 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

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.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

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 The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Riris Kharisma ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Test Method ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

scholarly journals Evaluasi Program CSR (Corporate Social Responsibility) Perusahaan PT. ANTAM Tbk UBPN SULTRA Kecamatan Pomalaa Kabupaten Kolaka (Studi Kasus Desa Tambea)

2019 ◽  
Vol 2 (1) ◽  
pp. 51
Author(s):  
Theofilus Salea ◽  
Irfan Ido
Keyword(s):  
Corporate Social Responsibility ◽  
Performance Analysis ◽  
Social Responsibility ◽  
Analytical Method ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

ABSTRACTTPT. ANTAM Tbk is a company engaged in the exploration of mining materials such as nickel, gold and silver, and bauxite. Tambea village is one of the areas in Pomalaa Subdistrict, Kolaka Regency, which is close to PT. ANTAM Tbk. The purpose of this study can evaluate the CSR program of PT. ANTAM Tbk in Tambea Village, Pomalaa District, Kolaka Regency. The method of determining the sample uses the System of Rising Intensification method with a population of 24 heads of households as respondents. The analytical method used to determine the relationship between the level of performance and level of expectation is the method of IPA analysis (Importance-Performance Analysis). The results of this study indicate that the company PT. ANTAM Tbk still has to improve its performance on the elements of program distribution and supporting elements of the program. Keywords: Evaluation, CSR Program and company PT. ANTAM Tbk.

Enhancing Retailer-Consumers Relationship through Everyday Sustainability

2017 ◽  
pp. 312-333
Author(s):  
Elena Candelo ◽  
Cecilia Casalegno ◽  
Chiara Civera
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Fast Food ◽  
Food Industry ◽  
Fast Food Industry ◽  
The Past ◽  
Generation Z ◽  
Young Consumers ◽  
Corporate Social

The chapter aims at investigating the effects that the Communication of Corporate Social Responsibility and Sustainability exerts on consumers' perception considering the fast food industry in Italy. the McDonald's case study has been developed through managerial interviews and formal documents analysis in order to report on its strategies for CSR activities implementation and their communication in Italy. Moreover, through surveys conducted in Italy, the case study has been tested on a particular group of young consumers - Generation Z - less influenced by the past McDonald's activity in order to demonstrate how communications of sustainability are better believed and perceived, when a brand has a long tradition of misperceptions.

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