scholarly journals Peranan Biaya Sosial dalam Meningkatkan Kinerja Sosial dan Kinerja Keuangan Perusahaan High Profile dan Low Profile

The Winners ◽  
2006 ◽  
Vol 7 (2) ◽  
pp. 128
Author(s):  
Henny Hendarti
Keyword(s):  
Annual Report ◽  
Communication Media ◽  
Social Activities ◽  
Social Report ◽  
High Profile ◽  
Low Profile ◽  
Corporate Social ◽  
Debt Holders ◽  
Industrial Groups

Corporate social report had been done on company annual report in Indonesia. Workers theme was the most interesting theme amongs others. The condition happened consistently on high-profile dan low-profile industrial groups. But, corporate social report in Indonesia was still low. It was assumed because the company did not taking advantage to the annual report as a communication media between company and stakeholders. Possibly, it was because the company only used annual report as a report for the stakeholders and debt holders or as information for future investors. Another factor causing the low number was because the company was only done small social activities.

scholarly journals Pengaruh karakteristik perusahaan terhadap kinerja sosial berdasar ISO 26000 pada perusahaan yang termasuk dalam indeks LQ- 45

2011 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Sri Wahjuni Latifah ◽  
Adi Prasetyo ◽  
R. Farid Rahadian
Keyword(s):  
Sampling Method ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Organizational Governance ◽  
Iso 26000 ◽  
High Profile ◽  
Labor Practices ◽  
Low Profile ◽  
Corporate Social ◽  
Disclosure Practice

This research represents empirical study to disclosure practice of corporate social perfor- mance (CSP) based on ISO 26000 at company in index LQ45. Social performance disclosure based on ISO 26000 of company is such as the details of organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues, commu- nity involvement and development. The purpose of this research is to looking for evidence about characteristic company influ- ences to corporate social performance disclosure based on ISO 26000 at company in index LQ45. Age company measured from company was borned until annual report have been made, profitability measured with ROA and company type to be classified by high profile and low profile. Sample companies determined by purposive sampling method. Documentation method tech- nique is used to collect the data. Data analysis used item check list and for to know the influence of company charachteristics used linear multiple regression. Data processing in this research used application SPSS v.17. Result of F test declare simultaneously find the effect between company charachteristics to CSP disclosure. The author find result of t test declare that profitability and type company lack the effect between company charachteristics to CSP disclosure. Keywords : CSP, ISO 26000, company’s characteristic

scholarly journals Analisis Perbedaan Tingkat Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan pada Industri High-Profile dan Low-Profile

2016 ◽  
Vol 3 (3) ◽  
pp. 303-318
Author(s):  
Sisilia Devina Permatasari ◽  
Supatmi Supatmi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
High Profile ◽  
Low Profile ◽  
The Difference ◽  
Corporate Social

This study aims to prove the difference in the level of disclosure of Corporate Social Responsibility (CSR) and financial performance among the industry's high-profile and low-profile. This study also proved that if there is a relationship between the level of CSR and financial performance. Financial performance is measured using the Return On Equity (ROE) and Tobin's Q. The samples are 346 companies listed in Indonesia Stock Exchange (IDX) in 2012, where the industry as much as 167 high-profile and low-profile companies as much as 179 companies. The sampling method used is purposive sampling. The analyze used to test Mann-Whitney test first, while the second test using Spearman correlation test. The results of this study indicate that there are differences in the level of disclosure of CSR and financial performance as measured by Tobin's Q between industrial high-profile and low-profile, but did not differ when performance is measured by ROE. In addition, this study proves that there is a positive relationship between the level of CSR and financial performance as measured by ROE, but there is no relationship between the level of CSR and financial performance as measured by Tobin's Q. Keywords : Corporate Social Responsibility Disclosure, ROE, Tobin’s Q, high-profile and low-profile industries.

scholarly journals The disclosure of corporate social responsibility which is presented in the financial information on the internet

2014 ◽  
pp. 88-100
Author(s):  
Vytautė Petraškaitė ◽  
Kristina Rudžionienė
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Financial Information ◽  
The Internet ◽  
High Profile ◽  
Low Profile ◽  
Environmentally Sensitive ◽  
Csr Disclosure ◽  
Corporate Social

Development of Corporate social responsibility (CSR) companies tend to disclose CSR information in annual, environmental protection, social responsibility reports and website. In Lithuania presentation of CSR is not necessary, but every year more companies disclose social information. One of CSR disclosure ways is the Internet. Purpose of this article - to investigate the level of CSR disclosure which is presented in the financial information on the Internet. Results show that firms in High-Profile environmentally sensitive industries tend to disclose more CSR information than those in Low-Profile environmentally sensitive industries. The results also indicated that the content, level disclosed on the internet are quite different. Only the little number of companies disclose their information of CSR on the internet.

scholarly journals Analisis Perbedaan Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile dan Low Profile (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI)

2014 ◽  
Vol 1 (1) ◽  
pp. 92-106
Author(s):  
Aida Yulia ◽  
Afrianti Afrianti
Keyword(s):  
Hypothesis Testing ◽  
Budget Deficit ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Regional Government ◽  
Simple Linear Regression ◽  
Government Budget ◽  
High Profile ◽  
Low Profile ◽  
Corporate Social

The purpose of this study was to examine the influence of revenue variance regional government budget either simultaneously or partially, toward expenditure variance regional government budget seein in the perspective of agency. The research was conducted at all regions throughout the province Indonesian government. Types of research used in this study is hypothesis testing. The research method used in this study is the method by purposive sampling. The population in this study is all districts across cities in Indonesia. Samples in this study were 56 urban districts that have a budget deficit from 2009 to 2011. The data collection techniques using secondary data from the budget documents that have certain criteria that is done by documentation. Hypothesis testing is done by simple linear regression method. These results of this study indicate that variance revenue budget exists purely partial effect on spending budget exixts purely variance in agency theory perspective.

scholarly journals Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

2018 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Rafael Martin ◽  
Winwin Yadiati ◽  
Arie Pratama
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Statistical Testing ◽  
Sales Growth ◽  
High Profile ◽  
Corporate Social Responsibility Disclosure ◽  
Low Profile ◽  
Corporate Social

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.

scholarly journals THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY PROFITABILITY AND REPUTATION: EVIDENCE OF LISTED FIRMS IN INDONESIA

2020 ◽  
Vol 9 (1) ◽  
pp. 8
Author(s):  
Reply Gara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Limited Liability ◽  
Business Practices ◽  
Listed Firms ◽  
High Profile ◽  
Corporate Social Responsibility Disclosure ◽  
Low Profile ◽  
Corporate Social

Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibility or CSR. There seems to be a paradigm shift from being initially profit oriented, where any activity must be viewed from the point of adding financial benefits or not, becoming more concernedtowards socially responsible responsibilities. This topic became even more interesting with the enactment of Law no. 40 of 2007 concerning Limited Liability Companies, (UUPT) as of August 16, 2007, has given rise to a variety of controversies and disagreements. The resultsshow thatcorporate social responsibility disclosure is significant on profitability (ROA) ofhigh profile, but not significant on low profile firms. The Corporate Social Responsibility disclosure is significant on profitability (ROE) of high profile and low profile firms. The Corporate Social Responsibility disclosure is significant on reputation of high profile and low profile firms.

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

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.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

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