scholarly journals An Evaluation on CSR Expenditures and Its Relationship with Financial Performance Variables of the Nationalized Commercial Banks (NCBs) in Bangladesh

2019 ◽  
Vol 8 (1) ◽  
pp. 7-19
Author(s):  
Mst. Hasna Banu ◽  
Aditi Sonia Aishi ◽  
Taposh Kumar Neogy
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Commercial Banks ◽  
Secondary Data ◽  
Business World ◽  
Performance Variables ◽  
Corporate Social

At present corporate social responsibility (CSR) has become an important tool due to contribute the sustainable economic development by ensuring the different benefits for the stakeholders. Corporate social responsibility (CSR) expenditures are extending accepted issue for economic development in competitive business world. The study examines the corporate social responsibility (CSR) expenditures and its relationship with financial performance variables of the sample banks between the years 2012 to 2016 with the use of secondary data. Findings from the analysis display that the sample banks have contributed in the different activities under corporate social responsibility (CSR) program but the contributions were not sufficient over the study period. The study revealed that the corporate social responsibility (CSR) expenditures of the sample banks have shown increasing and decreasing tendency during the study period. The study also revealed that there is no significant influence of financial performance variables on corporate social responsibility (CSR) expenditures of the sample banks over the study period.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi pada Bank Umum Syariah di Indonesia)

2016 ◽  
Vol 2 (2) ◽  
pp. 136-151
Author(s):  
Maulidan Maulidan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Secondary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Test Variable ◽  
Corporate Social

AbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling method sample size obtained was 24 syariah general bank companies listed in bank Indonesia 2011-2013 . The analysis  technique used is multiple linear regression using SPSS 20.The study uses independent variable good corporate governance, corporate financial performance and dependent variable corporate social responsibility. the results of this study indicate that the simultaneous testing (F-test), variable good corporate governance, corporate financial performance have a significant influence on corporate social responsibility. in a partial test (T-test), variable good corporate governance size a have a significant influence on corporate social responsibility. while the variable corporate financial performance have no influence on corporate social responsibility. Keyword: good corporate governance, corporate financial performance, and                   corporate social responsibility.

scholarly journals Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable

2021 ◽  
Vol 3 (02) ◽  
pp. 53
Author(s):  
Muhammad Faizul Mamduh ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Positive Relationship ◽  
Poverty Rate ◽  
Sustainable Economic Development ◽  
Surrounding Environment ◽  
Corporate Social

<p><em> </em><em>Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development. </em></p>

PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, CSR, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 5 (2) ◽  
pp. 505
Author(s):  
Agam Mei Yudha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Ownership Structure ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social

 This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.

scholarly journals Corporate Social Responsibility and the Performance of Commercial Banks in Kenya: A Case of Equity Bank

2019 ◽  
Vol 3 (II) ◽  
pp. 186-198
Author(s):  
Mercy Wanja Mwangi ◽  
Jane Wanjira
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Significant Influence ◽  
Commercial Banks ◽  
Secondary Data ◽  
Target Population ◽  
Bottom Line ◽  
Creative Commons ◽  
Corporate Social

The goal of this study was to explore the influence of Social Corporate Responsibility on organization Performance. It specifically sought to establish the influence of philanthropic CSR activities benefits salient to CSR activities CSR contributions and financial-focused CSR on Equity Bank performance. This study was guided by three theories namely Triple Bottom Line Theory, the Stakeholder Theory as well as the Fiduciary Capitalism Theory. This study adopted a descriptive research design. With all the 238 management staff at Equity Bank being the target population. In order to answer the research questions, the study incorporated merits of secondary data which formed a basis for comparison with findings. The findings of the study were: philanthropic CSR, benefit salient, CSR contributions and financial focused CSR, had a significant influence on organizational performance of commercial banks in Kenya. The study concludes that: Philanthropic CSR, benefit salient on CSR, CSR contributions and financial focused CSR activities had a positive and significant influence on Equity Bank organizational performance. The study thus makes the following recommendations that Equity bank management should continue to invest more in the corporate social responsibility aspect done to make the life of beneficiaries better in terms of education, health and other humanistic endeavors. They should improve on strategies that improves on the desired outcomes that accrue out of CSR activities and improve by seminars and involvement actions how the employees feel about CSR enough to warrant motivation to better productivity by them. This is an open-access article published and distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License of United States unless otherwise stated. Access, citation and distribution of this article is allowed with full recognition of the authors and the source.  

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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 Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

1970 ◽  
Vol 4 (02) ◽  
pp. 182-194
Author(s):  
Purwoko Erie Dharmawan ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Haven ◽  
Corporate Social ◽  
Thin Capitalization

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32

scholarly journals Effect of Profitability and Leverage on Disclosure of Corporate Social Responsibility in Islamic Commercial Banks

2019 ◽  
Vol 1 (2) ◽  
pp. 133
Author(s):  
Siti Nur Alfiyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Source ◽  
Using Data ◽  
Corporate Social

The purpose of this study is to determine the effect of profitability and leverage on Corporate Social Responsibility. The population in this study are all Sharia Commercial Banks registered in the Financial Services Authority from 2014-2016. The sampling technique used purposive sampling method and obtained 10 research samples. For the dependent variable (y) of this research is Corporate Social Responsibility. For independent variable (x) that is profitability and leverage. The method used is quantitative research method. For data source is secondary data by using data analysis with statistic used SPSS software program assistance Smart SPSS 20. The results of this study indicate that profitability has no significant effect on Corporate Social Responsibility. The study also concluded that Leverage significantly influence Corporate Social Responsibility.

scholarly journals The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR)

2019 ◽  
Vol 3 (1) ◽  
pp. 65
Author(s):  
Achmad Hasan Hafidzi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Board Size ◽  
Financial Report ◽  
Significant Positive Relationship ◽  
Corporate Social

This study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data analysis method is using path analysis. Theresults were showed that the size of commissioners board to corporate social responsibility was significantpositive, size of committees to corporate social responsibility was significant positive relationship, size ofcommissioners board to financial performance was significant positive relationship, size of committeesto financial performance was relationship positive significant, financial performance to corporate socialresponsibility shows a significant positive relationship.

scholarly journals EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 8 (2) ◽  
pp. 75
Author(s):  
Larey Wahongan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Independent Variables ◽  
Dependent Variables ◽  
Independent Variable ◽  
Corporate Social

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

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