scholarly journals FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 4 (1) ◽  
pp. 14-22
Author(s):  
Adinda Gayetri ◽  
K. Bagus Wardianto ◽  
Supriyanto Supriyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Research Period

  The purpose of this study is to see how CSR's factors, such as liquidity, profitability and firm size, can influence the company in disclosing its Corporate Social Responsibility. This study uses the research object of banking companies for 4 years research period. The sample in this study were 10 companies which were determined by the purposive sampling method. The liquidity variable in this study uses LDR as an indicator, the profitability variable uses ROA as an indicator, and company size uses Ln (Total Assets) as an indicator. The results of this study found that the liquidity, profitability and firm size variables partially had a significant impact on corporate social responsibiity disclosure, and the liquidity, profitability and firm size variables simultaneously had a significant impact on corporate social responsibiity disclosure. Abstrak Penelitian ini bertujuan untuk melihat apakah faktor-faktor CSR yaitu likuiditas, profitabilitas dan ukuran perusahaan mampu mempengaruhi perusahaan dalam mengungkapkan Corporate Social Responsibility perusahaannya. Penelitian ini memilih objek penelitian perusahaan perbankan dengan periode penelitian 4 tahun. Sampel penelitian ini berjumlah 9 perusahaan dengan menggunakan metode purposive sampling. Variabel likuiditas pada penelitian ini menggunakan LDR sebagai indikator, variabel profitabilitas menggunakan ROA sebagai indikator, serta ukuran perusahaan menggunakan Ln (Total Aset) sebagai indikator. Hasil penelitian ini menemukan bahwa variabel likuditas, profitabilitas, serta ukuran perusahaan secara parsial mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure, dan variabel likuiditas, profitabilitas serta ukuran perusahaan secara simultan mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2020 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Novi Akhsani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Sample Selection ◽  
Company Size ◽  
Analysis Method ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.

scholarly journals THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 2 (2) ◽  
pp. 187-204
Author(s):  
Shabira Nurulizzah Sahida ◽  
Puji Lestari ◽  
Warsidi Warsidi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Company Size ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan. Objek pada penelitian ini adalah perusahan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 26 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga jumlah seluruh 78 sampel data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan tanggung jawab sosial perusahaan

scholarly journals PENGARUH GENDER DIVERSITY, PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ulfa Luthfia Nanda ◽  
Gista Rismayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Audit Firm ◽  
Corporate Social Responsibility Disclosure ◽  
Food And Beverage ◽  
Corporate Social

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure.�Keywords : ���� corporate social responsibility, gender diversity, profitability, firm size, audit firm size

scholarly journals PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 19 (1) ◽  
pp. 25
Author(s):  
Riska Rusmaningsih ◽  
Iwan Setiadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Path Analysis ◽  
Environmental Performance ◽  
Sampling Method ◽  
Corporate Financial Performance ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, UKURAN DEWAN KOMISARIS DAN PROFITABILTAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC TAHUN 2016-2018 DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 15 (3) ◽  
pp. 405
Author(s):  
Andry Sugeng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.

scholarly journals APAKAH PERUSAHAAN SKALA BESAR MELAKUKAN MANAJEMEN LABA? STUDI EMPIRIS PADA INDUSTRI TAMBANG DI INDONESIA

2018 ◽  
Author(s):  
Steven Surya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Firm Size ◽  
Investment Decision ◽  
Analysis Data ◽  
Company Size ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>The background of this research is the number of companies that make the action of<br />earnings management because earnings management has become a corporate<br />culture that is practiced on many companies. This study aims to provide empirical<br />evidence of the influence of company size on earnings management directly or<br />through CSR disclosure as mediator. The research population is a mining company<br />in Indonesia with a sample of 38 companies with research period 2014-2016.<br />Sources of data from the company's financial statements. Analysis technique with<br />path analysis. Data processing using SPSS. The results showed that firm size<br />positively influences on corporate social responsibility disclosure. Company size<br />negatively affects earnings management while CSR disclosure positively affects<br />earnings management. The size of the company significantly positively affects<br />earnings management through disclosure of corporate social responsibility. The<br />findings of this study indicate that corporate social responsibility disclosure is part<br />of the opportunistic management strategy to get support from stakeholders.<br />Therefore, investors are advised not to use CSR disclosure as a basis for<br />consideration of investment decision making.</p><p><strong>Keywords: firm size, corporate social responsibility disclosure, and earnings </strong><strong>management</strong></p></td></tr></tbody></table>

scholarly journals AGRESIVITAS PAJAK DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 7 (2) ◽  
pp. 209-214
Author(s):  
Abid Ramadhan ◽  
Arfan Amrin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Sejak kehadiran CSR di Indonesia mulai tahun 1980 hingga saat ini, efektivitas dan efesiensi pengelolaan dana CSR masih terdapat banyak kekurangan dalam pelaksanaannya. Hal ini disebabkan karena motivasi pengungkapan CSR di Indonesia diduga hanya untuk menjaga reputasi baik bagi pemegang saham. Selain itu, kehadiran UU No. 40 Tahun 2007 tentang kewajiban Perseroan Terbatas (PT), perusahan dinilai hanya sekedar mematuhi peraturan pemerintah tersebut. Tujuan dalam penelitian ini adalah untuk menguji pengaruh Agresivitas Pajak dan Kinerja Lingkungan sebagai variable independen dan CSR sebagai variabel dependen. Populasi sekaligus sampel pada penelitian ini berasal dari beberapa perusahaan yang terdaftar di JII (Jakarta Islamic Index) selama periode 2013 hingga 2017. Teknik pengumpulan data sampel menggunakan metode purposive sampling. Data dianalisis melalui analisis regresi linear berganda untuk mengetahui pengaruh antara variabel independen terhadap dependen. Hasil penelitian ini menunjukkan variabel Agresivitas Pajak tidak berpengaruh terhadap CSR. Sedangkan Kinerja Lingkungan berpengaruh terhadap CSR.

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