scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia)

2019 ◽  
Vol 6 (2) ◽  
pp. 127
Author(s):  
Gema Bangun Djaya Atmadja ◽  
Ririn Irmadariyani ◽  
Novi Wulandari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Research Result ◽  
Global Reporting Initiative ◽  
Corporate Financial Performance ◽  
Corporate Social Responsibility Disclosure ◽  
Accounting Measurement ◽  
Corporate Social

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index

scholarly journals Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 1
Author(s):  
Nanik Lestari ◽  
Novi Lelyta
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Corporate Financial Performance ◽  
Growth Data ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Corporate Social

This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility impact on Corporate Financial Performance. Data used are non-financial companies in Indonesia Stock Exchange (IDX) period 2010-2015 as many as 419 samples. Corporate Financial Performance dependent variable is measured by Return on Asset (ROA) and Retunr on Invesment Capital (ROIC).The Independent variables of corporate Social Responsibility is adopted from the Global Reporting Initiative (GRI) G3.1 Guidelines with 6 indicators and 81 items. The control variables is Sales Growth. Data analysis technique used is panel data regression analysis. The results of this study are, the first Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROA. The second, Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROIC.   

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (2) ◽  
pp. 185
Author(s):  
Henik Haris Astuti ◽  
Roni Aron Oktavianus ◽  
Yvonne Augustine
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social ◽  
Sustainability Report

<p><em>This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable.</em><em> </em><em>The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method.</em><em> </em><em>The result of this research are: (1) </em><em>corporate social responsibility disclosure</em><em> has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of </em><em>corporate social responsibility disclosure</em><em> on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.</em></p><p><em> </em></p>

scholarly journals Determinant of Stock Price: Evidence on Food and Beverage Companies in Indonesia

ETIKONOMI ◽  
2019 ◽  
Vol 18 (1) ◽  
Author(s):  
Indo Yama Nasarudin ◽  
Suhendra Suhendra ◽  
Luthfia Farida Anggraini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Price ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Corporate Social Responsibility Disclosure ◽  
Food And Beverage ◽  
Corporate Social

One aspect that concerns investors in valuing stocks is financial performance. The better the company's financial performance will increase the demand for the company's shares, so that it can also increase the company's stock price. The purpose of this research to examine the effect of Financial Performance which is measured by using Earning per Share, Net Profit Margin, Retun On Equity, Firm Size which is measured by Total Revenue, Total Asset,, and Corporate Social Responsibility Disclosure which is measured by Economic Aspects, Environmental Aspects,Social Aspect to the Extend of stock price on food and beverage sector companies in Indonesia Stock Exchange. The stock price data was used the stock price determined by the closing price.The sample collection method has been done by using purposive sampling method and eleven of eighteen companies, which are listed in Indonesia Stock Exchange in the years of 20013-2017, are used as the research samples. The method used in this study was Structural Equation Modeling Partial Least Square (SEM-PLS). The result of the research shows that the variable Financial Performance was significantly influenced stock price. variable Firms Size was significantly influenced stock price, and variable Corporate Social Responsibility Disclosure was significantly influenced stockprice.

scholarly journals Impact of Companies’ Characteristics on the Relationship between Corporate Social Responsibility Disclosure and Corporate financial Performance - An Empirical Analysis

2021 ◽  
Vol 39 (7) ◽  
Author(s):  
Sayeed Zafar Qazi ◽  
Parvesh Kumar Aspal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Support ◽  
Corporate Financial Performance ◽  
Economic Point ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Strategic managers are persistently accosting with the decision of switching the scared corporate resource for the community welfare to balance the shareholders’ and multiple stakeholders’ interests. Corporate houses are presumed to not only intensify the economic priorities of investors, but must also consider the community and environmental ramifications as well. Presently, corporations are in dilemma over whether investment in corporate social responsibility (CSR) initiatives will be a cost or gain from an economic point of view. For this purpose, the association between CSR disclosure and corporate financial performance has been empirically explored and also the company characteristic has been considered as a significant and interesting factor influencing the association between CSR and corporate financial performance. The prime objective of the present paper is to examine the impact of companies’ characteristics i.e., Age of company on the relationship between corporate social responsibility disclosure and corporate financial performance. Panel data regression statistical technique has been applied to investigate and analyze the relationship. The findings of the study reveal that companies CSR have significant influence on their financial performances.  But, on the other hand the company characteristic, age of the company has no significant impact on the corporate financial performance. The findings are found consistent with earlier studies, which validate the company’s venture in undertaking the CSR initiatives. The present study addresses theoretical as well as empirical support and inspiration for the corporations towards CSR initiatives.

scholarly journals Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure

2016 ◽  
Vol 19 (1) ◽  
pp. 141 ◽  
Author(s):  
Habib Muhammad Shahib ◽  
Soni Agus Irwandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Regulation ◽  
Good Governance ◽  
Stock Exchange ◽  
Legitimacy Theory ◽  
Financial Regulations ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.

scholarly journals PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

2020 ◽  
Vol 8 (1) ◽  
pp. 15
Author(s):  
Fiddyana Lasimpala ◽  
Maria Natalia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Media Attention ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research  which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

scholarly journals PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2015

2017 ◽  
Vol 11 (1) ◽  
pp. 1-16
Author(s):  
Yumiko Setiya Setiya Sakti ◽  
Eko Pudjolaksono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Global Reporting Initiative ◽  
Mining Sector ◽  
Csr Disclosure ◽  
Corporate Social

Now, every company is required not only increasing profit, but required to disclosure their Corporate Social Responsibility (CSR). It is done as a form of responsibility’s companies for environment, and company’s stakeholders. In addition, doing CSR activities can also used as a form of closer themselves to the local people around their companies. This research aims to know the effect of CSR disclosure on financial performance in mining sector that registered at Indonesian Stock Exchange. This research used quantitative method with using 138 samples for 4 years (2012-2015). For measured CSR activities, this research used Global Reporting Initiative (GRI). The result of this research showed that there are no significant effect between CSR disclosure and financial performance for ROA and ROE. But, this research find that there is a positives effect between CSR disclosure and financial performance for EPS and profit margin.

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