scholarly journals Corporate social responsibility spending of commercial banks: determinants and consequence

2020 ◽  
Vol 8 (5) ◽  
pp. 431-446
Author(s):  
Alhassan Musah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Foreign Ownership ◽  
Descriptive Statistics ◽  
Bank Performance ◽  
Panel Regression ◽  
Small Companies ◽  
Statistical Tools ◽  
Corporate Social

The contribution of firms towards society in the form of corporate social responsibility has attracted significant concern for many stakeholders, especially among banks in Ghana. It is perceived that; banks especially do Corporate Social Responsibility just because they are the most profitable sector in Ghana. The study sort to examine the kind of relationship that exists between bank performance and CSR in Ghana. Also, to determine how bank size and profitability and it's listing status and foreign ownership influence CSR spending in Ghana. The study sampled 24 commercial banks over seven years from 2010 to 2016. The study analyzed data using statistical tools such as descriptive statistics, correlation analysis, and panel regression analysis. The study found out that engaging in CSR activities increases banks' profitability in Ghana, especially for ROE.  Besides, the study concluded that bigger and larger banks are more profitable than small companies, so they are more involved in CSR activities. The study also investigated whether foreign ownership and the listing status of banks influence CSR spending. On this aspect, the study found out that banks' listing status influences CSR spending, but foreign ownership does not. The result implies that listed banks are more public and faces more social pressure hence they spend more on CSR to legitimize their operations.

CHALLENGES OF IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY STRATEGIES BY COMMERCIAL BANKS IN KENYA

2017 ◽  
Vol 2 (2) ◽  
pp. 1 ◽  
Author(s):  
Elizabeth Mbogoh ◽  
Professor Martin Ogutu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Commercial Banks ◽  
Survey Design ◽  
Commercial Banking ◽  
Descriptive Statistics ◽  
Tax Rates ◽  
The Government ◽  
Corporate Social

Purpose: The purpose of the study was to determine the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies.Methodology: The research design was descriptive survey design. The population was 43 commercial banks in Kenya. Study was a census that is all the 43 duly licensed and operational commercial banking institutions within the country were used. The data collection instrument was a questionnaire.  The data analysis method was quantitative in nature.  Descriptive statistics was used. The particular descriptive statistics used were means scores and percentages. The software for analysis was SPSS Version 20.Results: Results indicated that a the macro-environment challenges affecting the implementation of corporate social responsibility strategies by commercial banks were overwhelming poverty, culture of a community and high tax rates. Results also indicated that the industry specific challenges affecting the implementation of corporate social responsibility strategies by commercial banks were: ability of customers to bargain for particular CSR projects and bargaining power of suppliers. Results also indicated that the other challenges affecting the implementation of corporate social responsibility strategies by commercial banks were incompetent human resources and lack of clear guidelines in the bank.Unique contribution to theory, practice and policy: Recommendations are that that in order to tackle the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies then, the banks should ensure community participation before CSR implementation and the banks should understand the culture of a community. Bank should also ensure that it has structures on CSR implementation and the budgets on CSR should be made to facilitate effective resource allocation. Banks should carry out thorough market analysis on the CSR project. For effective implementation of CSR the government should tackle the problem of overwhelming poverty and high tax rates. The banks should employ competent human resources and give clear guidelines of CSR implementation.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

2019 ◽  
Vol 15 (2) ◽  
pp. 221-243
Author(s):  
Putri Warislan ◽  
Wirmi Eka Putra ◽  
Wiwik Tiswiyanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Standard Sample ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Panel Regression ◽  
Analysis Software ◽  
Csr Disclosure ◽  
Corporate Social

This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.

THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eva Fauziah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Simultaneous Test ◽  
Sample Data ◽  
Public Banks ◽  
Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

scholarly journals Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

2019 ◽  
Vol 1 (1) ◽  
pp. 78-89
Author(s):  
Bima Dwi Darma ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Multiple Regression Model ◽  
Exposure Effect ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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