Time and Country Specific Institutional Effects on Corporate Social Disclosure by Financial Institutions: Evidence from Fourteen European Countries

<h5><em>Companies carrying out CSR activities can be grouped into three motives, such as: financial motive, ethical motive and altruistic motive. These three motives are the foundation of the company in planning their CSR activities each year. Each motive course has a purpose that has a good impact on the economic and social aspects of the company. A good corporate image ultimately gained public’s trust and will have a positive effect on the financial side of the company and the company's stock.</em></h5><h5><em>This research will focus on CSR disclosure (CSD) based on company’s motive and check its effect on company's financial performance based on market measurement, seen from investor reaction proxied with stock return. This study uses 56 company annual reports from 2013 to 2016, listed in the "Indonesia Most Trusted Companies Awards" which are fully published in 2014 until 2017 by SWA Magazine.</em></h5><h5><em>The method of statistical analysis in this study using moderated regression analysis, where independent variables of corporate social disclosure (CSD) using financial, ethical and altruistic motives. While the dependent variable in the form of Corporate Financial Performance (CFP) based on market measurements proxied through stock return.</em></h5><h5><em>The result of the research shows that corporate social disclosure (CSD) based on financial motive gives effect to stock return, while CSD with ethic motive and altruistic motive can’t provide sufficient evidence to influence the rate of return stock.</em></h5><h5><em> </em></h5><p><strong><em>Keywords</em></strong><strong><em>: </em></strong><em>CSD, CFP, CSR, CSR Motive</em></p>

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Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange

Gorontalo Accounting Journal ◽

10.32662/gaj.v3i1.690 ◽

2020 ◽

Vol 3 (1) ◽

pp. 30

Author(s):

Siti Markhamah ◽

Indah Fajarini Sri Wahyuningrum

Keyword(s):

Stock Exchange ◽

Analysis Tool ◽

Manufacturing Companies ◽

Firm Age ◽

London Stock Exchange ◽

Corporate Social Disclosure ◽

Negative Effect ◽

And Gender ◽

Corporate Social ◽

Social Disclosure

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

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PENGARUH REGULASI PEMERINTAH, TEKANAN MASYARAKAT, TEKANAN ORGANISASI LINGKUNGAN, TEKANAN MEDIA MASSA, TERHADAP CORPORATE SOCIAL DISCLOSURE

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.2271 ◽

2017 ◽

Vol 15 (1) ◽

pp. 23

Author(s):

Basuki Basuki ◽

Corry Natasha Patrioty

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Government Regulation ◽

Empirical Finding ◽

Business Practices ◽

Strong Argument ◽

Corporate Social Disclosure ◽

Community Pressure ◽

Corporate Social ◽

Social Disclosure

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.

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