HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MARKETING TERHADAP KINERJA KEUANGAN PERUSAHAAN

2016 ◽  
Vol 12 (1) ◽  
pp. 21
Author(s):  
Felicia Tanjaya ◽  
Eko Budi Santoso
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Secondary Data ◽  
Inconsistent Result ◽  
Basic Industry ◽  
Corporate Social ◽  
The Relationship ◽  
Intervening Variables

This study aims to determine the role of marketing as an intervening variables in the relationshipbetween CSR and financial performance. Inconsistent result from the previous researches indicatesCSR can not directly linked with financial performance. The data used are secondary data frommining, basic industry and chemical and tobacco company's annual report during the period 2010-2014. Using path analysis with PLS, the result of this study shows that marketing as an interveningvariable mediates the relationship between CSR on financial performance in the first to the third year.Keywords: corporate social responsibility, marketing, financial performance, ROA

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Corporate social responsibility and institutional investors: the intervening effect of financial performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shafat Maqbool ◽  
Nasir Zamir
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Investors ◽  
Decision Process ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

PurposeThe research on the role of corporate social responsibility in investors' decision process has proliferated over the past few decades. This paper aims to explore the mediating role of financial performance in the relationship between corporate social responsibility and institutional investors.Design/methodology/approachPanel regression was performed on a sample of 29 commercial banks nine years from 2009 to 2017.FindingsThe initial findings of the study show that that corporate social responsibility has a positive and significant impact on institutional investors. However, when the interaction term (financial performance) was incorporated, the relationship between CSR and institutional turns out to be neutral. The study concludes that financial performance plays a pivotal role in the selection of investment avenues.Originality/valueIn Indian context, there is a dearth of research work which studies the impact of sustainable practices on investors' decision process. This topic has received wider attention but lacks insights from developing countries, like India. This article presents a new approach to verify the relationship through the mediating variable (financial performance).

scholarly journals Implikasi variabel fundamental keuangan terhadap manajemen laba: mampukah Corporate Social Responsibility sebagai variabel intervening

2021 ◽  
Vol 17 (1) ◽  
pp. 41-53
Author(s):  
Sriyono Sriyono ◽  
Anggraeni Dwi Fitria
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Tax Planning ◽  
Capital Adequacy ◽  
Earning Management ◽  
Corporate Social ◽  
The Relationship ◽  
Intervening Variables

Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.

scholarly journals Implikasi variabel fundamental keuangan terhadap manajemen laba: mampukah Corporate Social Responsibility sebagai variabel intervening

2021 ◽  
Vol 17 (1) ◽  
pp. 41-53
Author(s):  
Sriyono Sriyono ◽  
Anggraeni Dwi Fitria
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Tax Planning ◽  
Capital Adequacy ◽  
Earning Management ◽  
Corporate Social ◽  
The Relationship ◽  
Intervening Variables

Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.

scholarly journals HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

2017 ◽  
Vol 5 (1) ◽  
pp. 72
Author(s):  
Dwi Kartikasari ◽  
Citra Mawardika Asellawati Siregar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Studies ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Annual Reports ◽  
Return On Assets ◽  
Corporate Social ◽  
The Relationship

This aims of the study is determine the relationship between corporate social responsibility on corporate financial performance (empirical studies on PT. Citra Tubindo Tbk and PT. Sat Nusapersada Tbk in 2010-2014). The financial performance is measured by using a Return on Assets (ROA). This study uses a qualitative approach to data analysis using descriptive analysis and Scatterplott (scatter diagram). The data used are secondary data to analyze the data in the form of annual reports. The results of this study indicate Corporate Social Responsibility (CSR) has variety relationship to the Return on Assets (ROA).

scholarly journals Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening

2018 ◽  
Vol 2 (2) ◽  
pp. 227
Author(s):  
Yudi Partama Putra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Statistical Data Analysis ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

ABSTRACT This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financial performance (0.0826 > 0,05), environmental performance does not have an impact on disclosure  of CSR (0,47 > 0,05), CSR disclosure has positive and significant effect on the financial performance (0,0115 < 0,05). Hypotheses are tested using sobel test and show that CSR can not mediate the relationship between environmental performance and financial  performance (0.652602 < 1,66). It is concluded that the corporate social responsibility (CSR) disclosure is not an intervening variable between environmental performance and financial performance.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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