scholarly journals The Impact of Disclosure Sustainability Reporting, Influence Corporate Social Responsibilities Towards Corporate Value with Mediation of Financial Performance

2020 ◽  
Vol 8 (1) ◽  
Keyword(s):  
Financial Performance ◽  
Sustainability Reporting ◽  
Corporate Value ◽  
Social Responsibilities ◽  
Corporate Social ◽  
The Impact ◽  
Corporate Social Responsibilities

scholarly journals Entrepreneurship, Corporate Social Responsibilities, and Innovation Impact on Banks’ Financial Performance

2021 ◽  
Vol 12 ◽  
Author(s):  
Jianhua Wei ◽  
Rong Xiong ◽  
Marria Hassan ◽  
Alaa Mohamd Shoukry ◽  
Fares Fawzi Aldeek ◽  
...  
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
The United States ◽  
Least Square ◽  
Social Responsibilities ◽  
Independent Variables ◽  
Ordinary Least Square Regression ◽  
Corporate Social ◽  
The Impact ◽  
Corporate Social Responsibilities

The basic aim of this research was to check the impact of innovation, corporate social responsibilities (CSR), and entrepreneurship on the monetary performance of banks in five different countries: Qatar, Pakistan, China, the United States (US), and France. This research was conducted to measure the relationship of these factors and innovative workforce activities. The secondary data were collected from websites of twenty five banks in different countries, including Islamic and conventional banks. Different econometric analyses, such as descriptive statistical analysis, correlation coefficient test for measuring the interaction, and ordinary least square regression analysis for determining the impact of dependent and independent variables, were carried out. In the present study, entrepreneurship, CSR, and innovation were taken as independent variables. Board size, frequency of assemblies, and self-employed with large shareholders were included as sub-parts of entrepreneurship. On the other hand, the financial performance of banks was taken as the dependent variable. Return on assets (ROA) and return on equity (ROE) were considered parts of economic performance. The overall conclusions drawn in this study showed that there was a significant relationship between all the studied variables. The research provided useful insights into the long-debated question regarding the relevance of entrepreneurship and CSR.

scholarly journals The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms

2020 ◽  
Vol 3 (1) ◽  
pp. 147
Author(s):  
Sofik Handoyo
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Listed Firms ◽  
Social Responsibilities ◽  
Size Firm ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval level of 95%. The results indicated that the firm size, earning per share and stock price significantly influence the corporate social responsibilities disclosure. Empirical findings of the study contribute in terms of giving an understanding of practice corporate social responsibilities disclosure in a developing country, especially in the Southeast Asia region. Furthermore, the findings provide valuable information for conducting cross-countries' comparative studies.

scholarly journals CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN VIETNAM CONTEXT

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
HO THI VAN ANH ◽  
PHAM TU ANH
Keyword(s):  
Financial Performance ◽  
Positive Relationship ◽  
Annual Report ◽  
Corporate Financial Performance ◽  
Statistical Relationship ◽  
Context Analysis ◽  
Multiple Regressions ◽  
Social Responsibilities ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The paper aims to investigate the effects between corporate social responsibilities (CSR) and corporate financial performance (CFP) in Vietnam context. The author employs context analysis and multiple regressions in Stata software to examine two-ways positive relationship between CSR and CFP. The research is contingent on the database created by Tien, HV & Van Anh, HT (2017) that is revised by an increase in the number of observation variables for a period from 2012 to 2017 for 130 companies via their annual report. Preliminary result indicates that there is a signicantly statistical relationship between CSR and CFP.

scholarly journals The implications of company corporate social responsibilities on the development of local communities

2017 ◽  
Vol 14 (4) ◽  
pp. 405-412 ◽  
Author(s):  
Zonke Njapha ◽  
Lawrence Mpele Lekhanya
Keyword(s):  
Northern Region ◽  
Local Communities ◽  
Primary Data ◽  
Social Responsibilities ◽  
Building Technology ◽  
Kwazulu Natal ◽  
Local Company ◽  
Corporate Social ◽  
The Impact ◽  
Corporate Social Responsibilities

Since Corporate Social Responsibility (CSR) has become established in our vocabulary, over the past few years, business enterprises have come under increasing pressure to accept responsibility for the environment in which they function. This paper is aimed to evaluate the impact of company corporate social responsibilities on the development of local communities. The primary data were collected using the quantitative technique. Data were collected from selected areas of Richards Bay in the Northern region of KwaZulu-Natal (KZN) province. The sample consisted of 129 respondents from the members of communities. The reliability data of this study found to be significant at 0.782. The results reveal that the majority of respondents believe that they do benefit from a local company in many ways. The findings also indicate that the benefits include creation of jobs, capacity building, technology, contracting and business opportunities and social investment. The finding of this study is limited by the study’s exploratory and quantitative nature. Generalizing should be done with care and further research with larger samples and consideration of the other provinces is therefore recommended.

scholarly journals Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

2014 ◽  
Vol 1 (2) ◽  
pp. 22-37
Author(s):  
Fitriyah Fitriyah ◽  
Ulfi Oktaviana Oktaviana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Ownership Structure ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Social Responsibilities ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR) disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG). There are seven (7) fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR) disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

scholarly journals Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan

2020 ◽  
Vol 12 (2) ◽  
pp. 106-120
Author(s):  
Walid Rudianti ◽  
Yenny Purbandari
Keyword(s):  
Financial Performance ◽  
Abnormal Returns ◽  
Sustainability Reporting ◽  
Corporate Value ◽  
Company Value ◽  
Simple Regression Analysis ◽  
Sample Method ◽  
The Impact ◽  
Purposive Sample ◽  
Simple Regression

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.

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