scholarly journals Determinant of Islamic Corporate Social Responsibility (ICSR) Disclosure in Companies Registered in Jakarta Islamic Index (JII)

2021 ◽  
Vol 1 (02) ◽  
pp. 105-115
Author(s):  
Ainul Fatha Isman ◽  
Nur Cholifatul Aeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Time Series Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Influential Factor ◽  
Series Data ◽  
Effect Model ◽  
Corporate Social

Social aspects are important aspects that must be considered by every individual. Similarly, companies that must disclose social responsibility or what is called Corporate Social Responsibility (CSR) through the mandate of the Act. This research aims to determine the factors that affect the Islamic corporate social responsibility disclosure in Indonesia. This research is categorized in quantitative research with associative approaches. The population in this study amounted to 30 companies registered in the Jakarta Islamic Index in 2016-2018 with a purposive sampling technique to obtain 51 samples. The data analysis model in this study is a panel data linear regression test with a combination of time series data and cross-section which is carried out through three approaches, namely the common effect model, the fixed-effect model, and the random effect model. The results of this study indicate that partially and simultaneously the size of the company's profitability, and the Muslim board of directors influence the disclosure of the company's ICSR. The most influential factor in company ICSR disclosure is company size. The results of this study imply that each company uses the ISR Index as a reference for the preparation of sharia corporate social responsibility reporting standards and increases the number of Muslim board of directors who are competent and have innovative ideas to increase company assets, thus positively impacting ICSR disclosure.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN: MODERASI CORPORATE GOVERNANCE

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Andyka Yudha Satria Putra ◽  
Suherman Suherman ◽  
Destria Kurnianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Random Effect ◽  
Random Effect Model ◽  
Firm Age ◽  
Effect Model ◽  
Corporate Social

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap nilai perusahaan dimoderasi oleh corporate governance pada perusahaan pertambangan yang terdaftar di IDX Tahun 2013-2017. Variabel bebas yang digunakan dalam penelitian ini adalah corporate social responsibility yang diukur dengan CSRI. Variabel terikat yang digunakan adalah Nilai Perusahaan yang diproksikan dengan PBV dan variabel moderasi yang digunakan adalah corporate governance yang diproksikan dengan komite audit. Penelitian ini juga menggunakan variabel kontrol, yaitu ukuran perusahaan, profitabilitas, leverage, dan usia perusahaan. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Model yang digunakan dalam penelitian ini adalah data panel dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Corporate governance yang diproksikan Komite Audit melemahkan hubungan antara corporate social responsibility terhadap Nilai Perusahaan.Kata Kunci:  Nilai Perusahaan, Corporate Social Responsibility, Komite Audit, Ukuran Perusahaan, Profitabilitas, Leverage, Usia Perusahaan.The aim of this study is to determine the effect of corporate social responsibility on the firm value moderated by corporate governance on mining sector listed on IDX Period 2013-2017. Independent variable of this study is corporate social responsibility as measured by CSRI. Dependent variable of this study is firm value with PBV as a proxy. While moderating variable used is corporate governance with audit committee as the proxy. Then control variable in this study are Firm Size, Profitability, Leverage, and Firm Age. The data used in this study is annual report of mining sector listed in Indonesia Stock Exchange (IDX) period 2013-2017. The sampling method of this study is purposive sampling technique. The research model of this study employs panel data analysis with random effect model approach. The empirical result shows that corporate social responsibility does positive effect and significant on firm value. Corporate governance moderated by audit committee weakening the relation between corporate social responsibility on Firm Value.Keywords: Firm Value, Corporate Social Responsibility, Audit Committee, Firm Size, Profitability, Leverage, Firm Age.

scholarly journals Islamic Social Reporting and Halal Business Performance

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Budiandru Budiandru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Performance ◽  
Random Effect ◽  
Random Effect Model ◽  
Social Reporting ◽  
Annual Reports ◽  
Effect Model ◽  
Corporate Social Responsibility Report ◽  
Corporate Social

Abstract. Islamic social reporting (ISR) is used to assess a company's social performance based on Islamic principles. Islamic social performance reports will influence investors' decisions in investing. This research is to analyze factors influencing the Islamic Corporate Social Responsibility report. Data is obtained from the annual reports of 44 companies in the halal industry sector from 2013-2018, and analyzed using the Random Effect Model (REM) method. In this research, interest on debt-based Sharia Screening (SS) is divided by total assets with a maximum tolerance of 45 percent; the companies’ net-based Profitability (PRV) is divided by the total assets (ROA), and total debt-based leverage (LEV) is divided by equity (DER). The result is that Sharia Screening, Profitability, and Leverage affect ISR reporting. Increasing sharia screening and leverage will decrease ISR reporting, while increasing profitability will increase ISR reporting. Thus, the increase and decrease in this variable affect the companies’ decision to report the ISR. Therefore, companies must improve their financial performance to improve corporate social responsibility disclosure quality, which is very important for stakeholders in investing. Keywords: Islamic Social Reporting, Random Effect Model, Sharia Screening, Profitability, Leverage Abstrak. Pelaporan sosial Islam digunakan untuk menilai kinerja sosial perusahaan berdasarkan prinsip-prinsip Islam. Laporan kinerja sosial Islam akan mempengaruhi keputusan investor dalam berinvestasi. Penelitian ini dilakukan untuk menganalisis faktor-faktor apa saja yang mempengaruhi laporan sosial Islam dengan menggunakan 44 perusahaan sektor industri halal, data tahunan tahun 2013-2018, dan menggunakan metode random effect model (REM). Syariah Screening (SS) berbasis pada hutang bunga dibagi total aset dengan toleransi maksimal 45 persen, Profitabilitas (PRV) berbasis pada laba bersih perusahaan dibagi total aset (ROA), dan leverage (LEV) berbasis pada total hutang dibagi ekuitas (DER). Hasilnya adalah syariah screening, profitabilitas, dan leverage mempengaruhi pelaporan sosial Islam. Peningkatan syariah screening dan leverage akan menurunkan pelaporan ISR, sedangkan peningkatan profitabilitas akan meningkatkan pelaporan ISR. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Kata kunci: Pelaporan Sosial Islam, Random Effect Model, Syaria Screening, Profitabilitas, Leverage

scholarly journals Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia

2020 ◽  
Vol 15 (2) ◽  
pp. 47-55
Author(s):  
Kuat Waluyo Jati ◽  
Linda Agustina ◽  
Indah Muliasari ◽  
Diah Armeliza
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Social Reporting ◽  
Units Of Analysis ◽  
Effect Model ◽  
Panel Data Regression ◽  
Corporate Social

Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 19 (2) ◽  
pp. 92
Author(s):  
Della Dwi Rahayu ◽  
Eko Wahjudi
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

scholarly journals COMPARISON OF VILLAGE DEVELOPMENT BEFORE AND AFTER VILLAGE FUND IMPLEMENTATION IN NAGAN RAYA DISTRICT

2021 ◽  
pp. 18-35
Author(s):  
Arroyyan Ramly
Keyword(s):  
Time Series Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Primary Data ◽  
Series Data ◽  
P Value ◽  
Analysis Method ◽  
Effect Model ◽  
The Village

This study aims to analyze and see the effectiveness of the distribution of the use of village funds in Kuala Subdistrict, Nagan Raya Regency and its relationship with poverty levels. The data used is in the form of time series data from 2015 to 2018 which is collected through primary and secondary data. Primary data were obtained by directly visiting villages in the Kuala sub-district. Meanwhile, secondary data were obtained from the website of the Central Statistics Agency (BPS), document review, articles related to the object of research. This study conducted observations of 10 villages as a sample of 17 villages in Kuala District. The analysis method uses panel data regression with the random effect model (REM) analysis method. From the regression results of the random effect model, it was found that the village fund variable had a positive and significant effect on poverty with a probability of 0.0000 = p-value α = 5%. Then the village fund allocation variable has a significant negative effect on poverty with a probability of 0.0000 = p-value α = 5%. This means that adding 1% of village funds or increasing village funds will reduce poverty in Kuala Subdistrict, Nagan Raya Regency.

Analysis of The Influence of Return on Equity on Sharia Stock Price Moderated by Corporate Social Responsibility

2021 ◽  
Vol 5 (1) ◽  
pp. 72
Author(s):  
Zikra Agusti Humaira
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cross Section ◽  
Stock Price ◽  
Time Series Data ◽  
Series Data ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Corporate Social

<em>This research aims to determine the effect of Return On Equity (ROE) on Sharia Share Prices of the Property Sector Moderated by Corporate Social Responsibility (CSR). The population of this research is all property sector companies listed on the Indonesia Stock Exchange from 2011 to 2017. The research sample was taken using a purposive sampling method, so that a sample of 12 companies was obtained. The data analysis technique used is the panel data regression method which is a combination of cross section data and time series data using Eviews 7 software. The results of the analysis show Return On Equity (ROE) does not have a significant effect on the price of sharia shares in the property sector and Corporate Social Responsibility (CSR) is proven to strengthen the effect of ROE on the sharia stock price of the property sector. The findings of this study will be useful for relevant policy makers because disclosure of CSR in financial statements will provide positive sentiment that will increase investor confidence to invest.</em><br /><em><br /></em>Penelitin ini bertujuan untuk mengetahui pengaruh <em>Return On Equity</em> (ROE) Terhadap Harga Saham Syariah Sektor Properti Yang Dimoderasi Oleh <em>Corporate Social Responsibility</em> (CSR). Populasi penelitian ini adalah seluruh perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia tahun 2011 hingga 2017. Sampel penelitian diambil menggunakan metode <em>purposive sampling</em>, sehingga diperoleh sampel sebanyak 12 perusahaan. Teknik analisis data yang digunakan adalah metode regresi data panel yang merupakan gabungan dari data <em>cross section</em> dan data <em>time series</em> dengan menggunakan software <em>Eviews 7</em>. Hasil analisis menunjukkan <em>Return On Equity </em>(ROE) tidak memiliki pengaruh yang signifikan terhadap harga saham syariah sektor properti dan <em>Corporate Social Responsibility </em>(CSR) terbukti memperkuat pengaruh ROE terhadap harga saham syariah sektor properti. Temuan penelitian ini akan bermanfaat bagi pengambil kebijakan terkait karena pengungkapkan CSR dalam laporan keuangan akan menjadi nilai yang akan menambah kepercayaan investor untuk melakukan investasi.<br /><strong>Kata Kunci : </strong>Harga Saham Sektor Properti, ROE, CSR

GREEN GROWTH: IMPORTANT DETERMINANTS

2015 ◽  
Vol 60 (02) ◽  
pp. 1550014 ◽  
Author(s):  
GHULAM SAMAD ◽  
RABIA MANZOOR
Keyword(s):  
Time Series Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Developed Countries ◽  
Fixed Effect Model ◽  
Least Square ◽  
Series Data ◽  
Market Size ◽  
Green Growth ◽  
Effect Model

We discuss the important determinants requires to develop green patents, which eventually reinforce green growth. The theoretical framework examined four elements, the enforcement of intellectual property rights (IPRs), research and development (R&D) expenditures, market size and environmental taxations. We empirically test the green patent data to test the interrelationship of green patents representing the green innovations and IPR, R&D expenditures, market size and environmental taxations. Keeping in view the availability of the data we studied 11 developed countries, which are Austria, Australia, Canada, France, Japan, Finland, Germany, Sweden, U.K and U.S. The panel data can better handled the technological change rather than the pure cross section or pure time series data. Therefore, this study used the Pooled Least Square estimation techniques like Fixed Effect Model (FEM) and random effect model (REM) for both balance period of 1995–2010 and unbalanced period from 1995–2010. We only interpreted the balance period results depicting the enforcement of IPRs has negative and significant impact on green patents while the R&D expenditures, market size and environmental taxations has positive and significant impact on the green patents e.g. development of green innovations. We believe that the enforcement of explanatory variables will eventually acquire green growth.

scholarly journals Factors Affecting Islamic Social Reporting in the Halal Industry Sector

2021 ◽  
Vol 12 (3) ◽  
pp. 4521-4529
Author(s):  
Mr. Budiandru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Performance ◽  
Random Effect ◽  
Random Effect Model ◽  
Social Reporting ◽  
Factors Affecting ◽  
Industry Sector ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social

Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic corporate social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic Sharia. Therefore, companies must improve their financial performance to enhance corporate social responsibility disclosure quality, which is very important for stakeholders in investing.

scholarly journals Company Internal Factors and Their Influences on Financial Performance

2021 ◽  
Vol 3 (2) ◽  
pp. 177
Author(s):  
Lilis Renfiana ◽  
Yudhisthira Ardana
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Time Series Data ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Fixed Effect Model ◽  
Series Data ◽  
Fixed Costs ◽  
Effect Model

This research aims to systematically, actual, and accurately explain the facts and characteristics of the company and their effect on financial performance. Data in the form of time-series data from 2015-2019 and cross-section data collected from the financial statements of automotive companies listed on the Indonesia Stock Exchange then obtained nine companies that meet the criteria. The independent variables are Firm Size, Leverage, Liquidity, and the dependent variable is financial performance as proxied by Return On Equity (ROA). The research used panel data techniques; Common Effect Model, Fixed Effect Model, and Random Effect Model. The results show that Firm Size partially has a negative and significant effect, meaning that the greater the assets owned by the company, the more complex the agency problems faced. The partial leverage variable has a negative and significant effect, means that the use of relatively high debt will cause fixed costs in the form of interest expenses and loan principal installments to be paid, the greater the fixed costs. The liquidity variable partially has a positive and insignificant effect. This means that changes that occur in both the number of current assets or current liabilities affect increasing profits so that the increase in Liquidity (CR) or the level of liquidity affects changes in increasing company performance (ROA).

scholarly journals Pengaruh PDRB, UMK, Jumlah Penduduk dan Inflasi Terhadap Jumlah Pengangguran di 35 Kabupaten/Kota di Jawa Tengah Tahun 2011-2017

2020 ◽  
Vol 5 (1) ◽  
pp. 66-76
Author(s):  
Niken Dwi Lestari ◽  
Nenik Woyanti
Keyword(s):  
Panel Data ◽  
Minimum Wage ◽  
Cross Section ◽  
Time Series Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Variable Number ◽  
Series Data ◽  
Effect Model

Economic growth can be used as a benchmark of the success of a region’s economic development. This study aims to analyze the effect of GRDP, minimum wage districs / cities, population and inflation variables on the number of unemployment in 35 districs / cities in Central Java Province in 2011-2017.The method which is used in this study is the panel data method, that is cross section data as many as 35 districts / cities and 7 years time series data with Random Effect Model (REM) approach. The type of data used is secondary data and data processing tools used are Eviews 9. The results of this study indicate that the gross regional domestic product (GRDP) variable has a positive and significant effect on the number of unemployment. The minimum wage districs / cities variable has a negative and significant effect on the number of unemployment. The variable number of population has a positive and significant effect on the number of unemployment. The inflation variable has a positive and insignificant effect on the number of unemployment.Keywords : Number Of Unemployment; GRDP; Minimum Wage Districts / Cities; Population; InflationPertumbuhan ekonomi merupakan suatu tolok ukur keberhasilan pembangunan ekonomi suatu daerah. Penelitian ini bertujuan untuk menganalisis pengaruh variabel PDRB, upah minimum kabupaten/kota, jumlah penduduk dan inflasi tehadap jumlah pengangguran di 35 Kabupaten/Kota di Provinsi Jawa Tengah tahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah metode panel data yaitu data cross section sebanyak 35 kabupaten/kota dan data runtut waktu 7 tahun dengan pendekatan Random Effect Model (REM). Jenis data yang digunakan adalah data sekunder dan alat pengolah data yang digunakan adalah Eviews 9. Hasil dari penelitian ini menunjukkan bahwa variabel produk domestik regional bruto (PDRB) memiliki pengaruh positif dan signifikan terhadap jumlah pengangguran. Variabel upah minimum kabupaten/kota memiliki pengaruh negatif dan signifikan terhadap jumlah pengangguran. Variabel jumlah penduduk memiliki pengaruh positif dan signifikan terhadap jumlah pengangguran. Variabel inflasi memiliki pengaruh positif dan tidak signifikan terhdap jumlah pengangguran.Kata Kunci: Jumlah Pengangguran; PDRB; Upah Minimum Kabupaten / Kota; Jumlah Penduduk; Inflasi

Sign in / Sign up

Export Citation Format

Share Document