scholarly journals Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange

2021 ◽  
Vol 13 (2(I)) ◽  
pp. 1-6
Author(s):  
Dita Ayu Lestari ◽  
Noegrahini Lastiningsih ◽  
Shinta Widyastuti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Media Exposure ◽  
Reciprocal Relationship ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Exchange Hypothesis ◽  
The Relationship

This study aims to examine the relationship between consumer proximity, environmental performance, profitability, and media exposure on corporate social responsibility disclosure. This study used data from companies listed in Indonesia Stock Exchange (IDX) 2017-2019. A purposive sampling method was used in this study with 60 samples on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple linear regression with SPSS. The results show that consumer proximity has a positive effect on corporate social responsibility disclosure. Meanwhile, environmental performance, profitability, media exposure does not affect corporate social responsibility disclosure. The implication of this study is for the companies to increase social responsibility to the stakeholders and community due to the positive reciprocal relationship.

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 Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure

2020 ◽  
Vol 30 (12) ◽  
pp. 3096
Author(s):  
Ni Wayan Arikarsita ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Environmental Performance ◽  
Media Exposure ◽  
Positive Contribution ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Management Ownership ◽  
Corporate Social

Corporate Social Responsibility Disclosure is a form of corporate responsibility and commitment in making a positive contribution to the environment, social and economy that is integrated in the company's activities. This study aims to obtain empirical evidence regarding the effect of environmental performance, management ownership, and media exposure on corporate social responsibility disclosure. This research was conducted at manufacturing companies listed on the IDX and registered as participants in the 2016-2018 PROPER period. The sampling method used is purposive sampling. Data collection methods used in this study are non-participant observation methods and documentation. This study uses data analysis techniques in the form of multiple linear regression analysis.The analysis shows that environmental performance, management ownership, and media exposure partially have a positive effect on corporate social responsibility disclosure. Keywords: Environmental Performance; Management Ownership; Media Exposure; Corporate Social Responsibility Disclosure.

scholarly journals The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure

2019 ◽  
Vol 4 (4) ◽  
pp. 96-105
Author(s):  
Agustin Palupi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Media Exposure ◽  
Managerial Ownership ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

Objective – Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media exposure, taxes aggressiveness, and corporate governance. Methodology/Technique – This study uses companies listed in the non-financial sector on the Indonesian Stock Exchange between 2014-2016. There are 64 companies that meet these criteria using a purposive sampling method. Findings – The results show that media exposure, taxes aggressiveness, institutional ownership, independent commissioner, and firm size have an influence on corporate social responsibility disclosure. Firm age, leverage, profitability, liquidity, and managerial ownership have no influence toward corporate social responsibility disclosure. Type of Paper: Empirical Keywords: Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner. Reference to this paper should be made as follows: Palupi, A; 2019. The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure, Acc. Fin. Review 4 (4): 96 – 105 https://doi.org/10.35609/afr.2019.4.4(1) JEL Classification: M14, M19, M41.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi

2020 ◽  
Vol 30 (2) ◽  
pp. 447
Author(s):  
Ngakan Made Dwi Purawan ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.

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 Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan

2021 ◽  
Vol 31 (3) ◽  
pp. 615
Author(s):  
Ida Ayu Yuni Pramitha ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Performance Indicator ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Firm value is an important performance indicator for publicly-listed companies. The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure and environmental performance on firm value. Companies in consumer goods listed in Indonesia Stock Exchange are chosen as the focus of the study. Additionally, companies should participate in the Company Performance Assessment Program ranking. Sample is determined by a purposive sampling and data are analyzed with Multiple Linear Regression Analysis. This study concludes that corporate social responsibility disclosure has positive effect on firm value, implying conformity with agency theory, legitimacy theory, and stakeholder theory. Environmental performance is found has no effect on firm value. Practically, this study recommends that intensity of disclosure should be considered as an important part of management strategy in increasing firm value. Keywords: Corporate Social Responsibility Disclosure; Environmental Performance; Firm Value.

scholarly journals DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN

2021 ◽  
Vol 17 (2) ◽  
pp. 101-124
Author(s):  
Thio Anastasia Petronila ◽  
James Julian Surjadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research And Development ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Wahana ◽  
2020 ◽  
Vol 23 (1) ◽  
pp. 1-23
Author(s):  
Berty Ismainingtyas ◽  
Bambang Suryono ◽  
W Wahidahwati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Media Exposure ◽  
Financial Ratios ◽  
Managerial Ownership ◽  
Corporate Social

Abstract. This study aims to discuss the effect of corporate governance which consists of the size of the board of commissioners, audit boards, institutional ownership, managerial ownership, media exposure, environmental performance, financial ratios consisting of leverage, size, profitability to disclosure of corporate social responsibility. The population in this study are Mining Companies that are listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period. Sampling used in this study using the census method using a total of 21 companies so that the number of studies in the study as many as 105 studies. The data analysis technique used is multiple linear regression analysis using SPSS Statistics 22. The results show that media exposure and profitability are positively related to corporate social responsibility disclosure, while the size of the board of commissioners, audit committe, institutional, managerial ownership, environmental support, leverage and size, do not represent the disclosure of corporate social responsibility.Keywords: Corporate Governance; Media Exposure; Environmental Performance; Financial Ratios  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance yang terdiri dari ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial,media exposure, kinerja lingkungan, rasio keuangan yang terdiri dari leverage, size, profitabilitas terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)  selama periode 2013–2017. Pegambilan sampel yang digunakan didalam penelitian ini menggunakan metode sensus dengan menggunakan seluruh populasi sebanyak 21 perusahaan sehingga jumlah observasi dipenelitian ini sebanyak 105 pengamatan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS Statistic 22. Hasil penelitian menunjukkan bahwa media exsposure dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility, sedangkan  ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial, kinerja lingkungan,leverage dan size,tidak berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Corporate Governance; Media Exposure; Kinerja Lingkungan; Rasio Keuangan

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN DIBIDANG PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Gracia Gunawan, Prima Apriwenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Total Sample ◽  
Positive Influence ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

In the company’s efforts to achieve profit, companies often pay less attention to the impact of their activities. This matter can cause global warming. To prevent these problems, the law is issued that requires every company to do some activities that are environmentally friendly. This activity is expressed throuth the corporate social responsibility disclosure. The purpose of this research to test whether profitability, liquidity, leverage, and media exposure have a positive influence to corporate social responsibility disclosure. The object of this research is a mining company listed in Indonesia Stock Exchange year 2014-2016 with the unit observation is annual financial statements with a total sample of a company is 36 companies. The research method used is observation method with an observation to company data. Based on test results, liquidity and media exposure significantly influence CSR disclosure, while profitability and leverage had no significant influence to CSR disclosure. Keyword: Corporate Social Responsibility, Disclosure, Profitability, Liquidity, Leverage, Media Exposure

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