PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.

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Dampak Kinerja Keuangan dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

CAM JOURNAL : Change Agent For Management Journal ◽

10.35915/cj.v3i2.372 ◽

2019 ◽

Vol 3 (2) ◽

pp. 408

Author(s):

Detak Prapanca

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Net Income ◽

Test Results ◽

Company Value ◽

Csr Disclosure ◽

Corporate Social ◽

A Company

The development of a company will illustrate the increasing asset of a company that will describe the value of a company. Company value can be reflected from financial performance (EPS, ROA and NPM) as well as corporate social responsibility (CSR) disclosure. In this research firm value is analyzed with financial performance data and corporate CSR in 5th interval from year 2011 to 2015. Based on research that has been done show that financial performance proxy with ratio of EPS, ROA and NPM partially only NPM which have significant influence, where The company's value will increase 2,207 if the company's net income is generated high. In addition, corporate value is also proxied with the disclosure of social responsibility (CSR), in this study CSR does not significantly influence. Corporate performance and social responsibility disclosure simultaneously based on the research that has been done have an ef ect on simultaneously and significantly. This is indicated by the value of testing the value of F - Calculate is greater than the value of F - Table. The test results obtained value F - count 3.079, the value when compared with the value of t - table has a larger value, for t - table produced with df = 4 and N = 54 of 2.54. This indicates that financial performance simultaneously / simultaneously af ect the value of the company. And based on the result of testing the significance value of 0,024 <0,05, this result indicate that financial performance and disclosure of social responsibility significantly influence company value.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i2.319 ◽

2018 ◽

Vol 7 (2) ◽

Author(s):

Wahyuni Wahyuni ◽

I Nyoman Nugraha A P ◽

Siti Aisyah Hidayati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Positive Influence ◽

Test Method ◽

Purposive Sampling ◽

Company Value ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017. Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

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Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.008.01.08 ◽

2021 ◽

Vol 8 (01) ◽

pp. 92-107

Author(s):

Sukma Mardaning Poncowati ◽

Supatmi Supatmi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Management Practices ◽

Earning Management ◽

Manufacturing Companies ◽

Environmental Aspects ◽

Purposive Sampling ◽

Corporate Social ◽

The Impact

ABSTRACT Earning management practices are one of the many things that management can do in achieving company’s goals or management’s personal goals. Through earning management, the company can convey positive signals about the value and achievement of the company to the public. This study aimed to determine out how the impact of environmental aspects of Corporate Social Responsibility on earning management with family ownership as a moderation of causal relationships. This research was conducted at manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2019. The sample selection in this study used purposive sampling method and obtained 43 sample companies using panel data regression analysis techniques for hypothesis testing and processed using Eviews 10. The results of this study indicate that the environmental aspects of Corporate Social Responsibility have a significant negative effect on firm value and risk management is proven to moderate partially the causal relationship. ABSTRAK Praktik manajemen laba merupakan satu dari banyak hal yang dapat dilakukan manajemen dalam mencapai tujuan perusahaan maupun tujuan pribadi manajemen. Melalui manajemen laba, perusahaan dapat menyampaikan sinyal-sinyal positif tentang nilai dan pencapaian perusahaan kepada publik. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh tanggung jawab sosial aspek lingkungan terhadap manajemen laba dengan kepemilikan keluarga sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 43 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 10. Hasil penelitian ini menunjukkan tanggung jawab sosial aspek lingkungan berpengaruh negatif terhadap manajemen laba dan kepemilikan keluarga terbukti momedari secara parsial hubungan kausal tersebut.

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PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v2i2.1119 ◽

2021 ◽

Vol 2 (2) ◽

pp. 17-22

Author(s):

Audy Tri Saputra Meha ◽

Sugeng Hariadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Sampling Method ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social ◽

The Impact

The purpose of this study is to examine the impact of corporate social responsibility and financial performance on firm value with managerial ownership as an intermediary variable. Corporate social responsibility and financial performance are used as independent variables. Meanwhile, firm value is used as the dependent variable. Managerial ownership is used as a moderating variable in this study. Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2018 period are the population in this study. Purposive sampling method is a sampling method used in this study by producing 27 companies with 2 observations to produce a sample of 54. Multiple linear regression and moderation regression analysis are the analytical methods used in this study. This research shows that corporate social responsibility and financial performance have a positive and significant effect on firm value. Managerial ownership has a negative and significant effect on firm value. Then corporate social responsibility and financial performance with managerial ownership as the moderating variable have a positive and significant effect on firm value. Tujuan penelitian ini adalah untuk menguji dampak corporate social responsibility dan kinerja keuangan pada nilai perusahaan dengan kepemilikan manajerial sebagai variabel perantara. Corporate social responsibility dan kinerja keuangan digunakan sebagai variable Independen. Sedangkan nilai perusahaan digunakan sebagai variable dependen. Kepemilikan manajerial yang digunakan sebagai variabel moderating dalam penelitian ini. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2017-2018 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan metode penentuan sampel yang digunakan dalam penelitian ini dengan menghasilkan sebanyak 27 perusahaan dengan pengamatan selama 2 sehingga menghasilkan sampel sebanyak 54. Regresi linier berganda dan analisis regresi moderasi merupakan metode analisis yang digunakan dalam penelitian ini. Dari penelitian ini menghasilkan bahwa corporate social responsibility dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kemudian corporate social responsibility dan kinerja keuangan dengan kepemilikan manajerial sebagai variabel moderating berpengaruh positif dan signifikan terhadap nilai perusahaan.

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SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v9i2.8629 ◽

2019 ◽

Vol 9 (2) ◽

pp. 192

Author(s):

Irma Lailatus Shoimah ◽

Y Anni Aryani

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Family Ownership ◽

Manufacturing Companies ◽

Control Variables ◽

Slack Resources ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

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Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p19 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1854

Author(s):

Made Ayu Riski Meinanda Kesumastuti ◽

Ayu Aryista Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Manufacturing Companies ◽

Corporate Values ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

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Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability

International Journal of Law and Management ◽

10.1108/ijlma-08-2017-0197 ◽

2020 ◽

Vol 62 (4) ◽

pp. 339-354

Author(s):

Kamaliah Kamaliah

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Partial Least Square ◽

Least Square ◽

Content Type ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study. Findings From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure. Originality/value The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.

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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i1.4654 ◽

2020 ◽

Vol 8 (1) ◽

pp. 15

Author(s):

Fiddyana Lasimpala ◽

Maria Natalia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Manufacturing Companies ◽

Media Attention ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

The Impact

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

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Analisis Corporate Social Responsibility dan Nilai Perusahaan: Dampak Variabel Kontekstual

Akuntabilitas ◽

10.15408/akt.v12i1.12656 ◽

2019 ◽

Vol 12 (1) ◽

pp. 93-104

Author(s):

Umi Muawanah ◽

Nurul Hayati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Analysis Model ◽

Control Variables ◽

Company Value ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Company Growth

The empirical evidence of the relationship between corporate social responsibility (CSR) and company value is still inconclusive and raises a discussion space for researchers about what and how it affects. This study aims to analyze these. The analysis model was compiled by covering four control variables namely size, market share, leverage, and company growth. The results of the Regression analysis showed that the CSR disclosure index had a negative effect on firm value. This effect occurs when the analysis model includes four contextual variables. However, if the analysis did not include four control variables in the model, the results were opposite. These results have the following research implications as well as subject to methodological limitations.

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PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

Jurnal Akuntansi ◽

10.25170/jara.v8i2.18 ◽

2015 ◽

Vol 8 (2) ◽

pp. 181-201

Author(s):

Yusi Mandaika ◽

Hasan Salim

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Financial Leverage ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.

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