scholarly journals The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable

2021 ◽  
Vol 10 (4) ◽  
pp. 75-84
Author(s):  
Siti Aisyah ◽  
Bambang Hariadi ◽  
Endang Mardiati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Financial Services ◽  
Positive Relationship ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Governance Disclosure

This study aims to show that there is a positive relationship between Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility on the performance of maqashid sharia, and this study wants to show that reputation strengthens this positive relationship. This study's sample consists of 33 annual reports from 11 Islamic banking companies in Indonesia for the 2016-2018 period, chosen using the purposive sampling method. This study was tested by using the Moderated Regression Analysis test. The results of this study indicate that Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility have a negative effect on the performance of Islamic maqashid. The role of reputation can not increase the relationship of Islamic intellectual capital to the performance of maqashid sharia. Reputation also can not increase the relationship of disclosure of corporate social responsibility to the performance of maqashid sharia, but reputation has been proven to improve the relationship of corporate governance to the performance of maqashid sharia. The results of this study are input for the Financial Services Authority (OJK) and Bank Indonesia (BI) as regulators to monitor the performance of Islamic financial institutions in order to protect the public interest as a whole.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: THE ROLE OF CORPORATE GOVERNANCE

2019 ◽  
Vol 7 (5) ◽  
pp. 1338-1347
Author(s):  
Gemi Ruwanti ◽  
Grahita Chandrarin ◽  
Prihat Assih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Firm Size ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

Purpose: The purpose of this paper is to examine the role of corporate governance in the relationship of Corporate Social Responsibility (CSR) and firm size to earnings management of manufacturing firms in Indonesia. Methodology: The study draws on data from 66 firms listed in Indonesian Stock Exchange from 2014 to 2017, using a multiple regression model. The present study examines the influence of CSR on earnings management, and the impact of corporate governance on the relationship between CSR and firm size with earnings management. Main Findings: The finding showed that the effect of CSR on earnings management was significant and positive. The study also finds a statistically significant negative relationship between firm size and earnings management. The evidence also shows the role of corporate governance in the relationship of CSR and firm size to earnings management is significant and negative, it means that when the firm has good corporate governance, the firms that allocate CSR funds are relatively large, then it will tend not to practice earnings management, likewise large firms with good corporate governance will tend not to do earnings management. Research limitations/implications: The present study does not include all possible other variables that influence earnings management. Further research might increase the scope of research objects by extending the study period and need to pay attention to the firm's macro factors or economic risk factors outside of financial performance so as to provide a more comprehensive picture of the results of the study. Originality/value: The study focuses on the role of corporate governance issues such as the independence and activity of the boards and their influence on earnings management. The subject analyses the possible impact of CSR and firms size-related earnings management that has received much attention from academic research, which has largely focused on studying the publications of corporate governance in Indonesia context and can be contributes thoughts about the importance of corporate social responsibility activities that are reported as a basis for consideration incorporate policy-making to further enhance corporate awareness in the social environment, as well as the importance of corporate governance to minimize earnings management practices.

scholarly journals The moderating effect of corporate governance to the relationship of corporate social responsibility and product market competition to company value

2021 ◽  
Vol 24 ◽  
pp. 317-323
Author(s):  
Elyzabet Indrawati Marpaung ◽  
Yvonne Augustine
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Market Competition ◽  
Product Market ◽  
Product Market Competition ◽  
Company Value ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

The objective of this research is to find out the moderating effect of corporate governance on the relationship of corporate social responsibility and product market competition to company value. The control variable in this study is company size. The sample of this study was 216 observations consisting of 54 manufacturing companies listed in the Indonesia Stock Exchange from 2016 until 2019. Moreover, the simple random sampling method is employed to grab them. To analyze the data, we use the multiple regression model with polling data. The findings of this research are product market competition negatively affects company value. In opposition, corporate social responsibility and  corporate governance positively affect company value. Meanwhile, corporate governance only moderates the effect of product market competition on the company value. The implication of this study is that good corporate governance practices can reduce the negative effects of PMC on company value.    

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

El Dinar ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Nur Mufidah Mufidah ◽  
Puji Endah Purnamasari
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

<em>Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.</em>

scholarly journals Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

2017 ◽  
Vol 1 (2) ◽  
pp. 59 ◽  
Author(s):  
Jaja Suteja ◽  
Ardi Gunardi ◽  
Rani Janisa Auristi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Audit Committees ◽  
Corporate Financial Performance ◽  
Corporate Social ◽  
The Relationship

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

scholarly journals Efek Mediasi Corporate Social Responsibility terhadap Hubungan Corporate Governance dan Perceived Market Performance

2018 ◽  
Vol 6 (1) ◽  
pp. 17-29
Author(s):  
Neva Permatasari Sutedjo ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Market Performance ◽  
Mediation Effect ◽  
Customer Perspective ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This research aims to analyze the organizational performance from customer perspective. On the other hand, the mediation effect of corporate social responsibility toward corporate governance and perceived market performance were also identified. Data were taken from 130 respondents using judgmental sampling. Data were analyzed using SEM with software LISREL 8.8. Results show that corporate governance positively influences corporate social responsibility whereas corporate social responsibility positively influences perceived market performance. It is also found that the mediation effect of corporate social responsibility toward the relationship of corporate governance and perceived market performance is positively confirmed.   Keywords : corporate social responsibility, corporate governance, perceived market performance, mediation effect

scholarly journals PENGARUH ORIENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA SOSIAL PERUSAHAAN DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI

2016 ◽  
Vol 2 (1) ◽  
pp. 37
Author(s):  
Puji Harto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Environmental Uncertainty ◽  
Ethical Orientation ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

The objective of this research is to investigates the relationship of company’s orientation toward social responsibility at small and medium enterprises to their social corporate performance. In addition, this research also examines the role of environmental uncertainty as the moderating variable in affecting the relationship of corporate social responsibility orientation and corporate social performance. Sample was taken from small and medium businesess in Jawa Tengah. Initial distribution of 300 set of questionnaires to SME respondents has resulted in final sample of 115 respondents that usable to the analysis stage. The results of this study show that company’s ethical orientation has positive relationship with corporate social performance, while company’s legal orientation has negative effect toward corporate social performance. Moreover, the presence of environmental uncertainty has resulted in two significant interactions with the two components of company’s orientation. The interaction of environmental uncertainty and company’s ethical orientation has negative relationship with corporate social performance. Similarly, the interaction of environmental uncertainty and company’s legal orientation has positive relationship with corporate social performance.

scholarly journals Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Dri Asmawanti S ◽  
Indah Oktari Wijayanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Analysis Tool ◽  
Customer Capital ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
A Company

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.

scholarly journals PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)

2020 ◽  
Vol 11 (2) ◽  
pp. 162-176
Author(s):  
Reistiawati Utami ◽  
Meina Wulansari Yusniar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII  for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant  and positive  effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value.

scholarly journals The Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Financial Performance with the Company’s Reputation as Moderating

2020 ◽  
Vol 5 (8) ◽  
pp. 205-212
Author(s):  
Hermawati . ◽  
Mediaty . ◽  
Yohanis .
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Reputation ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze the effect of good corporate governance and corporate social responsibility disclosure on financial performance with the company's reputation as a moderating variable. The population of this study were 20 state-owned companies listed on the BEI. This study uses purposive sampling technique and produces 16 companies with observation years, namely 2014-2019. The analysis technique used to analyze data is Moderated Regression Analysis (MRA). The results showed that good corporate governance does not affect financial performance, disclosure of corporate social responsibility affects financial performance, corporate reputation does not moderate the relationship of good corporate governance to financial performance and corporate reputation does not moderate the relationship of corporate social responsibility disclosure on financial performance.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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