scholarly journals The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms

2020 ◽  
Vol 3 (1) ◽  
pp. 147
Author(s):  
Sofik Handoyo
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Listed Firms ◽  
Social Responsibilities ◽  
Size Firm ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval level of 95%. The results indicated that the firm size, earning per share and stock price significantly influence the corporate social responsibilities disclosure. Empirical findings of the study contribute in terms of giving an understanding of practice corporate social responsibilities disclosure in a developing country, especially in the Southeast Asia region. Furthermore, the findings provide valuable information for conducting cross-countries' comparative studies.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015

2018 ◽  
Vol 15 (2) ◽  
pp. 162-188
Author(s):  
Fitri Humairoh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Social Responsibilities ◽  
Corporate Social ◽  
The Relationship ◽  
Corporate Social Responsibilities

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 2 ◽  
pp. 201-214
Author(s):  
Niki Ratnasari ◽  
Iren Meita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Firm Age ◽  
Size Firm ◽  
Corporate Social

The research aims to analyze the influence of corporate characteristic on the disclosure of corporate social responsibility with institutional ownership as a moderating variable. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique. There are 22 samples that meet the criteria as a sample of research with 5 years of observation. The total sample studied was 110. The multiple regression analysis was used for hypothesis testing. The results indicate that firm size, firm age, and leverage have a significant influence on the corporate social responsibility; and simultaneously firm size, firm age, and leverage have a significant influence on the corporate social responsibility. Meanwhile, institutional ownership weakens the effect of firm size on the disclosure of social responsibility. While institutional ownership weakens the effect of firm age and leverage on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure, Firm Size, Firm Age, Leverage, Institutional ownership

scholarly journals THE DETERMINANTS OF SALES AND ASSETS GROWTH ON HO CHI MINH CITY LISTED FIRMS

2019 ◽  
Vol 1 (27) ◽  
pp. 13-20
Author(s):  
Tu Thanh Pham ◽  
Tam Thi Le
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Ho Chi Minh City ◽  
Firm Age ◽  
Average Growth ◽  
Return On Equity ◽  
Factors Affecting ◽  
Listed Firms ◽  
Study Results ◽  
Size Firm

This research aims at identifying factors affecting the sales and assets growth of listed firms on Ho Chi Minh City Stock Exchange. The data were collected from 130 firms during 2008-2013. The study results showed that factors affecting the firms growth includes return on equity, leverage, firm size, firm age and governmental ownership. The average growth rates of sales and assets are 17,4% and and 17,3% respectively.

scholarly journals Analisa Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan High Profile yang Tercatat di Bursa Efek Indonesia pada Tahun 2005-2007

2011 ◽  
Vol 2 (1) ◽  
pp. 571
Author(s):  
Muhammad Yusuf
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Public Ownership ◽  
Social Responsibilities ◽  
High Profile ◽  
Corporate Social ◽  
Corporate Social Responsibilities

This research is to examine corporate social responsibility disclosure and its level in Indonesian companies. Based on a review of previous researches, six independents variables are extracted for a multiple regression analysis. They are company size, profitability, age, leverage, liquidity, and public ownership. The technique for examining multiple regression analysis by using spss 11,5 programs. Samples of this research are 41 high profile companies that listed in Indonesia Stock Exchange in 2005, 2006, and 2007 acquired using purposive sampling method. The results of this research sowed that on significance rate of 5%, the company size, age, leverage, and liquidity has a significance effect with corporate social responsibilities disclosures. While for the profitability and public ownership has no effect with corporate social responsibilities. These results generally coincide with previous research findings on corporate social responsibilities disclosures.

scholarly journals Directors’ Remuneration and Corporate Social Responsibility: A Study on Malaysian Listed Firms

2019 ◽  
Vol 8 (1) ◽  
pp. 118
Author(s):  
Mohd Waliuddin Mohd Razali ◽  
Hew Jing Ying ◽  
Janifer Lunyai ◽  
Noraisyah Abd Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Environmental Reporting ◽  
Listed Firms ◽  
Thomson Reuters ◽  
Corporate Social ◽  
The Relationship

The main objective of this paper is to examine the relationship between directors’ remuneration and Corporate Social Responsibility (CSR) for listed firms in Malaysia. All financial data such as firm size, performance and leverage can be collected from Thomson Reuters DataStream while directors’ remuneration and CSR disclosures were collected from annual reports. 377 samples of listed firms on Bursa Malaysia were collected from year 2014 to 2016. The results of this study show that increase director’ remuneration motivates the directors to perform higher CSR. The CSR practices should benefit people and firms. Therefore, more benefits gained by public and firms from CSR should not be compensated with low directors’ remuneration. The results also show that firm size and leverage have positive relationship with CSR. This study can be extended using other measurements of CSR such as Global Reporting Initiative (GRI), human rights and environmental reporting which could give new insights on the relationship between CSR and directors’ remuneration.

scholarly journals The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence

2019 ◽  
Vol 16 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Meshari Al-Hajri ◽  
Fawaz Al-Enezi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Affiliation ◽  
Corporate Social ◽  
The Impact

The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.

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