scholarly journals DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 7 (1) ◽  
pp. InPress
Author(s):  
Nuraini Fifianti ◽  
Prasetyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Size Variable

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

scholarly journals FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

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.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

2015 ◽  
Vol 8 (2) ◽  
pp. 181-201
Author(s):  
Yusi Mandaika ◽  
Hasan Salim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  

scholarly journals Analisis Rasio Keuangan dan Laporan Corporate Social Responsibility Perusahaan Go Public di Indonesia

2018 ◽  
Vol 5 (02) ◽  
pp. 131-143
Author(s):  
Yuana Mandagie ◽  
Rafrini Amyulianthy ◽  
Shanti Lysandra ◽  
Ari Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Profit Margin ◽  
Company Size ◽  
Manufacturing Companies ◽  
Net Profit ◽  
Equity Ratio ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT Many factors that influence Corporate Social Responsibility (CSR) disclosure from a company.Therefore, the purpose of this research is to know about the influence of profitability ratios, company size ratios, and leverage ratios to CSR reports on mining companies and manufacturing companies of basic and chemical industry sectors listed in Indonesia Stock Exchange for the 2016 period. This research is a quantitative research that uses 56 companies listed in BEI in 2016 as purposively selected samples. The results of the study found that financial ratios of profitability proxied with Net Profit Margin (NPM)and leverage proxied on Debt to Equity Ratio (DER) partially did not affect the disclosure of CSR. While company size has effect on CSR disclosure. ABSTRAK Banyak faktor yang memengaruhi pengungkapan Corporate Social Responsibility (CSR) dari suatu perusahaan. Oleh karena itu, tujuan penelitian tentang analisis rasio keuangan dan laporan CSR perusahaan go public di Indonesia adalah untuk mengetahui tentang pengaruh rasio profitabilitas, rasio ukuran perusahaan, dan rasio leverageterhadap laporan CSR pada perusahaan pertambangan dan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 56 perusahaan yang terdaftar di BEI pada tahun2016 sebagai sampel yang terpilih secara purposive.Hasil penelitian ditemukan bahwa rasio keuangan profitabilitas yang diproksikan dengan Net Profit Margin (NPM)dan leverage yang diproksikan pada Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap pengungkapan CSR. Sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. JEL Classification: M14, Q56

scholarly journals Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial

2020 ◽  
Vol 30 (11) ◽  
pp. 2810
Author(s):  
Ni Nyoman Desi Antari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Policy Implications ◽  
Company Size ◽  
High Profile ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions. Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.

scholarly journals Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Nur Sadiah Hasibuan ◽  
Fitrisia Fitrisia ◽  
Mulyaning Wulan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 12 (1) ◽  
pp. 160
Author(s):  
Siska Widia Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

scholarly journals Analisis Rasio Keuangan dan Laporan Corporate Social Responsibility Perusahaan Go Public di Indonesia

2018 ◽  
Vol 5 (02) ◽  
pp. 131-143
Author(s):  
Yuana Mandagie ◽  
Rafrini Amyulianthy ◽  
Shanti Lysandra ◽  
Ari Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Profit Margin ◽  
Company Size ◽  
Manufacturing Companies ◽  
Net Profit ◽  
Equity Ratio ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT Many factors that influence Corporate Social Responsibility (CSR) disclosure from a company.Therefore, the purpose of this research is to know about the influence of profitability ratios, company size ratios, and leverage ratios to CSR reports on mining companies and manufacturing companies of basic and chemical industry sectors listed in Indonesia Stock Exchange for the 2016 period. This research is a quantitative research that uses 56 companies listed in BEI in 2016 as purposively selected samples. The results of the study found that financial ratios of profitability proxied with Net Profit Margin (NPM)and leverage proxied on Debt to Equity Ratio (DER) partially did not affect the disclosure of CSR. While company size has effect on CSR disclosure. ABSTRAK Banyak faktor yang memengaruhi pengungkapan Corporate Social Responsibility (CSR) dari suatu perusahaan. Oleh karena itu, tujuan penelitian tentang analisis rasio keuangan dan laporan CSR perusahaan go public di Indonesia adalah untuk mengetahui tentang pengaruh rasio profitabilitas, rasio ukuran perusahaan, dan rasio leverageterhadap laporan CSR pada perusahaan pertambangan dan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 56 perusahaan yang terdaftar di BEI pada tahun2016 sebagai sampel yang terpilih secara purposive.Hasil penelitian ditemukan bahwa rasio keuangan profitabilitas yang diproksikan dengan Net Profit Margin (NPM)dan leverage yang diproksikan pada Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap pengungkapan CSR. Sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. JEL Classification: M14, Q56

scholarly journals Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 15-24
Author(s):  
Inge Savitri ◽  
Desy Nur Pratiwi ◽  
Sumadi Sumadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Social Contribution ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Company Growth

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

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