PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN    UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh Struktur Kepemilikan, Profitabilitas dan Ukuran Perusahaan terhadap Corporate Social Responsibility. Teknik analisis yang dipilih merupakan analisis regresi data panel menggunakan Eviews 9, pada 13 perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) tahun 2015-2019 sebagai sampel dengan kriteria tertentu. Variabel struktur kepemilikan dibagi menjadi kepemilikan domestik dan asing yang diukur dengan presentase kepemilikan saham di perusahaan, profitabilitas dihitung dengan ROA, ukuran perusahaan diukur dengan ln (logaritma natural) total aset dan pengungkapan CSR dihitung menggunakan ISR dengan cara presentase pengungkapan perusahaan dibagi dengan jumlah maksimum pengungkapan tanggung jawab sosial. Hasil olah data menemukan secara statistik kepemilikan domestik memiliki hubungan negatif signifikan terhadap pengungkapan CSR. Ukuran perusahaan secara statistik memiliki hubungan positif signifikan terhadap pengungkapan CSR. Sebaliknya profitabilitas dan kepemilikan asing secara statistik memiliki hubungan positif tidak signifikan terhadap pengungkapan CSR. Secara simultan, hasil olah data menunjukkan bahwa struktur kepemilikan yang dibagi menjadi kepemilikan domestik dan asing, profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan CSR pada 13 perusahaan yang terdaftar di JII tahun 2015-2019.Kata Kunci: Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Islamic Social Reporting, Kepemilikan Asing, Kepemilikan Domestik, Pofitabilitas, Struktur Kepemilikan. ABSTRACTThe purpose of this study is to examine the effect of ownership structure, profitability, and firm size on corporate social responsibility. The analysis technique chosen is panel data regression analysis using Eviews 9, on 13 companies listed in the Jakarta Islamic Index (JII) 2015-2019 as samples with certain criteria. The variable of ownership structure divided into domestic and foreign ownership calculated using percentage of share ownership in the company, profitability is calculated by ROA, company size is calculated using ln (natural logarithm) total assets and CSR disclosure is calculated using ISR index by percentage of company disclosures divided by the number of social responsibility disclosures. The results of data processing found that statistically domestic ownership has a significant negative relationship to CSR disclosure. Firm size has a statistically significant positive relationship to CSR disclosure. On the other hand, profitability and foreign ownership have a statistically insignificant positive towards CSR disclosure. Simultaneously, the results show the ownership structure divided by domestic and foreign ownership, profitability and company size affects the CSR disclosure in 13 companies listed in JII 2015-2019.Keywords: Corporate Social Responsibility Disclosure, Islamic Social Reporting, Ownership Structure, Domestik Ownership, Foreign Ownership, Profitability, Company Size.

Download Full-text

CEO’s experience, foreign ownership and corporate social responsibility: A case of manufacturing companies

Corporate Ownership and Control ◽

10.22495/cocv14i3c2art12 ◽

2017 ◽

Vol 14 (3) ◽

pp. 377-392

Author(s):

Inten Meutia ◽

Mukhtaruddin Mukhtaruddin ◽

Yulia Saftiana ◽

Muhammad Faisal

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Work Experience ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Business World ◽

International Work ◽

Csr Disclosure ◽

Corporate Social

Corporate Social Responsibility (CSR) is a commitment of the company or the business world to participate in the development of sustainable economy. It concerns companies’ social responsibilities as well as stresses the balance of economic, social, and environmental aspects. This research aims to analyze the influence of CEO’s international work experiences, foreign ownership and controlled variables of profitability and firm size on CSR disclosure. The sample of this research is represented by 134 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014. It analyzes the companies’ annual reports using content analysis method based on the GRI G4. The data panel is analyzed using multiple linear regression. The results of this research show that the CEO’s international work experience has a positive and significant effect on CSR disclosure. Profitability and firm size, taken as control variables, also have a significant positive effect on CSR disclosure.

Download Full-text

Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p15 ◽

2019 ◽

pp. 377

Author(s):

I Gusti Ayu Dwi Cahya Dewanti ◽

I Ketut Sujana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Tax Avoidance ◽

Company Size ◽

Legitimacy Theory ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

A Company

The results of the study show that firm size of company does not affect tax avoidance because the size of a company that is measured through total assets owned does not affect the company's decision to take tax avoidance actions. Leverage does not affect tax avoidance because the higher the level of debt of a company, it will not affect the practice of tax avoidance. Profitability has a negative effect on tax avoidance because the higher the value of corporate profitability, the lower the tendency for companies to take tax avoidance actions. CSR has a negative effect on tax avoidance, this is in accordance with the legitimacy theory which states that the company in maintaining its survival always strives to gain legitimacy or good recognition from its stakeholders. The higher the level of CSR disclosure of a company, the more the company avoids the existence of tax avoidance actions. Keywords: Company size, corporate social responsibility, profitability, leverage, tax avoidance.

Download Full-text

The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR)

Binus Business Review ◽

10.21512/bbr.v7i3.1792 ◽

2016 ◽

Vol 7 (3) ◽

pp. 315 ◽

Cited By ~ 4

Author(s):

Fifi Swandari ◽

Ali Sadikin

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Company Size ◽

Csr Disclosure ◽

Corporate Social ◽

Debt Levels

Corporate Social Responsibility (CSR), indicator used was the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the samples. This research used multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Moreover, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing faced business risks rather than on CSR program. Last, company size has no effect on the company CSR.

Download Full-text

STRUKTUR KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL PENGARUHNYA TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

BISMA ◽

10.19184/bisma.v11i2.6311 ◽

2017 ◽

Vol 11 (2) ◽

pp. 164

Author(s):

Acep Edison

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Ownership Structure ◽

Sampling Technique ◽

Institutional Ownership ◽

Foreign Ownership ◽

Average Score ◽

Managerial Ownership ◽

Csr Disclosure ◽

Corporate Social

Abstract: This research is an empirical study on main sector companies listed on the Indonesia Stock Exchange in 2013-2014. The objective of the research is to analyze and to measure the effect of foreign ownership structure, institutional ownership structure, and managerial ownership structure on the disclosure of Corporate Social Responsibility (CSR) activities. Data were collected using purposive sampling technique. Multiple linear regression was used to analyze the data, applying Eviews 8.0. Findings of the study show that the average score of the foreign ownership structure, institutional ownership structure, managerial ownership structure, and CSR disclosure has different changes on each company. Research findings also show that foreign ownership structure, institutional ownership structure, and managerial ownership structure, partially, have significant effects on the disclosure of CSR. Foreign ownership structure, institutional ownership structure, and managerial ownership structure also, simultaneously,have significant effects on CSR disclosure. Keywords: Foreign Ownership Structure, Institutional Ownership Structure, Managerial Ownership Structure, Disclosure of CSR.

Download Full-text

APAKAH PERUSAHAAN SKALA BESAR MELAKUKAN MANAJEMEN LABA? STUDI EMPIRIS PADA INDUSTRI TAMBANG DI INDONESIA

National Conference of Creative Industry ◽

10.30813/ncci.v0i0.1305 ◽

2018 ◽

Author(s):

Steven Surya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Firm Size ◽

Investment Decision ◽

Analysis Data ◽

Company Size ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

<table class="data" width="100%"><tbody><tr valign="top"><td class="value">The background of this research is the number of companies that make the action of earnings management because earnings management has become a corporate culture that is practiced on many companies. This study aims to provide empirical evidence of the influence of company size on earnings management directly or through CSR disclosure as mediator. The research population is a mining company in Indonesia with a sample of 38 companies with research period 2014-2016. Sources of data from the company's financial statements. Analysis technique with path analysis. Data processing using SPSS. The results showed that firm size positively influences on corporate social responsibility disclosure. Company size negatively affects earnings management while CSR disclosure positively affects earnings management. The size of the company significantly positively affects earnings management through disclosure of corporate social responsibility. The findings of this study indicate that corporate social responsibility disclosure is part of the opportunistic management strategy to get support from stakeholders. Therefore, investors are advised not to use CSR disclosure as a basis for consideration of investment decision making.Keywords: firm size, corporate social responsibility disclosure, and earnings management</td></tr></tbody></table>

Download Full-text

Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽

10.15408/etk.v16i2.5236 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161-172

Author(s):

Uun Sunarsih ◽

N. Nurhikmah

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Multiple Regression Analysis ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

Download Full-text

PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v3i1.4966 ◽

2016 ◽

Vol 3 (1) ◽

pp. 95

Author(s):

Rizki Widya Puspitaningsih ◽

Hotman Tohir Pohan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Firm Age ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure

Download Full-text

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

Social Responsibility Journal ◽

10.1108/srj-11-2018-0303 ◽

2019 ◽

Vol 16 (8) ◽

pp. 1191-1214

Author(s):

Łukasz Matuszak ◽

Ewa Różańska

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Ownership Structure ◽

Community Involvement ◽

Emerging Market ◽

Content Type ◽

Csr Reporting ◽

Parametric Statistics ◽

Csr Disclosure ◽

Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

Download Full-text

Pengaruh Pengungkapan Corporate Social Responsibility terhadap Cost Of Equity Perusahaan

Telaah Bisnis ◽

10.35917/tb.v14i1.12 ◽

2016 ◽

Vol 14 (1) ◽

Author(s):

Mitta Ariyani ◽

Yeterina Widi Nugrahanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Equity Capital ◽

Manufacturing Companies ◽

Cost Of Equity Capital ◽

Cost Of Equity ◽

Financial Leverage ◽

Csr Disclosure ◽

Corporate Social

AbstractThe purpose of this study is to investigate the effect of Corporate Social Responsibility (CSR) Disclosure on Cost of Equity Capital. CSR disclosure index is measured based on Global Reporting Initiative standards, while Cost of Equity Capital is measured by Capital Asset Pricing Model (CAPM). This study uses manufacturing companies which is listed on Indonesia Stock Exchange (IDX) in 2010. By purposive sampling, this research obtained 72 companies as a samples. The control variables used are financial leverage and firm size. Multiple regression analysis by SPSS 16 was run for testing the hypothesis. The result show that CSR disclosure and financial leverage have no effect to Cost of Equity. Then, firm size have positive effect to Cost of Equity.

Download Full-text

FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.253 ◽

2020 ◽

Vol 25 (2) ◽

pp. 59-73

Author(s):

Kurnia Putri ◽

Fitra Dharma ◽

Dewi Sukmasari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

Download Full-text