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

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

Download Full-text

DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v8i2.4378 ◽

2021 ◽

Vol 8 (2) ◽

pp. 100

Author(s):

Nanda Amelia Jauhari ◽

Fajar Satriya Segarawasesa

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Data Types ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.

Download Full-text

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi ◽

10.33369/j.akuntansi.10.1.93-104 ◽

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

Download Full-text

Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p19 ◽

2019 ◽

Vol 29 (1) ◽

pp. 292

Author(s):

I Nyoman Adi Wiyarna ◽

I Putu Sudana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Sampling Technique ◽

Growth Media ◽

Managerial Ownership ◽

Analysis Technique ◽

Corporate Social ◽

Positive Effect

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.

Download Full-text

FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.253 ◽

2020 ◽

Vol 25 (2) ◽

pp. 59-73

Author(s):

Kurnia Putri ◽

Fitra Dharma ◽

Dewi Sukmasari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

Download Full-text

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Ilomata International Journal of Management ◽

10.52728/ijjm.v2i1.197 ◽

2021 ◽

Vol 2 (1) ◽

pp. 30-34

Author(s):

Eko Meiningsih Susilowati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Size ◽

Stock Exchange ◽

Media Exposure ◽

Sampling Technique ◽

Corporate Management ◽

Manufacturing Companies ◽

Corporate Social

ABSTRACT This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study. Keywords: financial performance, corporate social responsibility

Download Full-text

Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i2.332 ◽

2021 ◽

Vol 3 (2) ◽

pp. 248-263

Author(s):

Ramadhian Dwi Putra ◽

Mayar Afriyenti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Return ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.

Download Full-text

Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2019.v14.i01.p06 ◽

2019 ◽

Author(s):

Kalvarina Sabatini ◽

I Putu Sudana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Agency Theory ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Corporate Social

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value

Download Full-text

The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v2i2.22505 ◽

2019 ◽

Vol 2 (2) ◽

pp. 14

Author(s):

Valendra Smaut Kapitan ◽

Syafrizal Ikram

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significance Level ◽

Corporate Social Responsibility Disclosure ◽

Statistical Program ◽

Corporate Social

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure

Download Full-text

Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam ◽

10.37776/zuang.v11i1.766 ◽

2021 ◽

Vol 11 (1) ◽

pp. 54-62

Author(s):

Wahyu Mulyosari ◽

Jemmy Rumengan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Total Population ◽

Stock Exchange ◽

Sampling Technique ◽

Test Results ◽

Corporate Social Responsibility Disclosure ◽

Simultaneous Test ◽

Corporate Social

This research aims to analyze how the influence of corporate characterics on Corporate Social Responsibility Disclosure. There are 4 variables used in this research that corporate social responsibility disclosure as dependent variable, and firm size profitability, leverage as independent variables. The population used in this study were mining companies listed on the Indonesian Stock Exchange at 2014-2018 where the total population was used by 10 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study were 8 companies. The tests used in this study are classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and hypothesis testing (T test, F test andregression test). Based on the result of simultaneous test can be concluded that the firm size, and debt to asset ratio significantly affects the disclosure of corporate social responsibility, but return on asset have no significant affect on the disclosure of corporate social responsibility. Based on the partial test results can be concluded that firm size, return on asset, debt to asset ratio significantly impact the corporate social responsibility disclosure.

Download Full-text

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p13 ◽

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.

Download Full-text