scholarly journals The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure

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 

scholarly journals PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016

2017 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Yunina Yunina ◽  
Neny Eftiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significance Level ◽  
Simultaneous Test ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

scholarly journals Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

2019 ◽  
pp. 510
Author(s):  
Kadek Novia Suastyani ◽  
I Gede Ary Wirajaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

2020 ◽  
Vol 30 (7) ◽  
pp. 1827
Author(s):  
Novita Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

scholarly journals Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia

2021 ◽  
Vol 2 (4) ◽  
pp. 268-285
Author(s):  
Kenny Ardillah ◽  
Thenia Thenia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

scholarly journals Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1767
Author(s):  
Gusti Ayu Made Rita Susanti ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

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 Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 30 (4) ◽  
pp. 1006
Author(s):  
Anak Agung Windra Lorna Pramesti ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Public Ownership ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to influence profitability on corporate social responsibility disclosure, the effect of company size on corporate social responsibility disclosure, the effect of public ownership on corporate social responsibility disclosure. The study was conducted on mining companies that were officially listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The population in this study were all mining companies listed on the Indonesia Stock Exchange from 2015-2017. The sample used by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, company size and public ownership had a positive effect on the disclosure of Corporate Social Responsibility. Keywords: Profitability; Company Size; Public Ownership; Corporate Social Responsibility.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 68-87
Author(s):  
Tenriwaru Tenriwaru ◽  
Fadliah Nasaruddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Negative Effect ◽  
Corporate Social

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.

scholarly journals Hubungan Antara Profitabilitas Dengan Nilai Perusahaan Yang Dimoderasi Oleh Corporate Social Responsibility

2019 ◽  
Author(s):  
Felizia Handayani ◽  
Lidya Martha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Return On Equity ◽  
Corporate Social

The purpose of this study is to examine the effect of profitability on firm value with corporate social responsibility as a moderating variable on the finance sector companies listed on the Indonesia Stock Exchange. The study population is all finance sector companies listed on the Indonesia Stock Exchange at the end of the observation period, namely 2017. The sampling technique used purposive sampling method and obtained a sample of 24 companies. The data used is secondary data taken from the company's annual report through the official website of the Indonesia Stock Exchange (www.idx.co.id). The test uses multiple linear regression analysis with the SPSS 16 Program tool. Profitability is measured using Return On Asset and Return On Equity, while company value is measured by Price to Book Value and corporate social responsibility is measured by the Corporate Social Responsibility Disclosure Index. The results showed that Return On Asset had a negative and not significant effect on firm value, Return On Equity had a positive and significant effect on firm value, CSR weakened significantly the influence of ROA on firm value, and CSR significantly strengthens the effect of ROE on firm value.

Sign in / Sign up

Export Citation Format

Share Document