scholarly journals PENGARUH DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA

2019 ◽  
Vol 4 (4) ◽  
pp. 677-693
Author(s):  
Renny Zuliana ◽  
Aliamin Aliamin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Financial Statement ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Corporate Social

This study aimed to examine the effect of sharia supervisory board, intellectual capital, and corporate social responsibility toward performance of islamic bank in Indonesia. The type of research used in this study is quantitative, using secondary data. Data taken from company’s financial statement and implementation report of GCG which audited of islamic bank in Indonesia during 2014-2016. In this research used purposive sampling method, 11 over 13 Islamic Banking can be used as samples. Analysis of data to test the hypothesis used multiple linear regression and are processed by SPSS 20th version program. The results of the study state that sharia supervisory board, IC, and CSR simultaneously influence the performance of Islamic banks which are proxied by ROA. Partially sharia supervisory board has a negative and significant effect on ROA, IC has a positive and significant effect on ROA. While the results of testing partially CSR does not affect ROA as a proxy for the performance of Islamic banks

The Effect of Corporate Social Responsibility and Intellectual Capital on Business Performance of the Sharia Banks in Indonesia

2021 ◽  
Vol 12 (3) ◽  
pp. 2517-2525
Author(s):  
Erly Mulyani Et.al
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Business Performance ◽  
Value Added ◽  
Secondary Data ◽  
Bank Performance ◽  
Islamic Banks ◽  
Return On Assets ◽  
Corporate Social

The objective of this study is to evaluate and analyze 1) the effect of corporate social responsibility on the business performance of Islamic banks in Indonesia, 2) the effect of intellectual capital on the business performance of Islamic banks in Indonesia and 3) the mutual effects of the corporate social responsibility and the intellectual capital on the business performance of Islamic banks in Indonesia. The research type of this study was causative research. Data used in this study was secondary data. The object of this research was the report on the corporate social responsibility and the annual financial statements of Islamic banks in Indonesia during the 2009 to 2017 period. In testing the hypothesis, the technique of in data analysis was the multiple regression analysis by means of the SPSS software. The results showed that the intellectual capital (Value Added Intellectual Coefficient) had a positive and significant effect on the bank performance (Return on Assets) of Islamic banks. The corporate social responsibility had a negative and insignificant effect on bank performance (Return on Assets) of Islamic banks.  The corporate social responsibility and intellectual capital mutually and significantly affect the business performance of Islamic banks in Indonesia.

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 Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Riris Kharisma ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Test Method ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

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

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI

2020 ◽  
Vol 7 (2) ◽  
pp. 73
Author(s):  
Arifin Hamsyah Mukti ◽  
Beni Suhendra Winarso
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Structure ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Sources ◽  
Corporate Social

The purpose of this study was to investigate effect of profitability and capital structure with variable corporate social responsibility as moderation. The sampling technique in this study using purposive sampling method. The type of data this research is quantitative research with data sources used in the study is secondary data. The result of this research that positively affects the profitability of the company’s value, capital structure does not affect the value of the company, CSR moderating influence on the value of the company’s profitability, and CSR does not moderate the affect of capital structure on firm value

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK

Paradigma ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 57-68
Author(s):  
Puput Putrianika
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of corporate governance (CG), corporate social responsibility (CSR), and majority ownership on corporate tax aggressiveness. The method used is descriptive with a quantitative approach. The data used in this research is secondary data obtained from www.idx.co.id and IICG. Data were analyzed using multiple regression with SPSS 22.0 software. The research sample was taken using purposive sampling method. The sample of this study used 9 companies that were included in the CGPI ranking during the years 2012-2015. The results showed that corporate governance and majority ownership had no effect on tax aggressiveness. Meanwhile, corporate social responsibility has a significant negative effect on tax aggressiveness. For further research, it is expected to use other variables that can influence tax aggressiveness and to use other proxies to measure the level of tax aggressiveness.

scholarly journals ANALISIS INTELLECTUAL CAPITAL, TAX AVOIDANCE, GROWTH, PROFITABILITY DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI

2019 ◽  
pp. 2
Author(s):  
Grace Katherine Surya Alam ◽  
Vinola Herawaty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Corporate Social Responsibility Disclosure ◽  
Multiple Regression Method ◽  
Capital Tax ◽  
Corporate Social

<p>Objek utama dari penelitian ini adalah untuk menguji dan menganalisis pengaruh <em>intellectual capital, tax avoidance, growth, profitability </em>dan <em>leverage </em>terhadap <em>corporate social responsibility disclosure</em> dengan <em>audit committee</em> sebagai variabel moderasi. Populasi dari penelitian ini adalah seluruh perusahaan manufaktur dan sampel dari penelitian ini menggunakan 111 data dari 37 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2016 sampai dengan 2018 menggunakan <em>purposive sampling method.</em> Penelitian ini menggunakan <em>multiple regression method </em>dan <em>moderated regression analysis </em>sebagai analisis statistik untuk menguji hipotesis, pengaruh antar masing-masing variabel independen, variabel kontrol dan variabel moderasi terhadap <em>corporate social responsibility disclosure</em>. Hasil dari penelitian ini menunjukkan bahwa variabel <em>audit committee</em> berhasil memoderasi pengaruh <em>tax avoidance </em>dan <em>leverage </em>terhadap <em>corporate social responsibility disclosure</em>. Variabel <em>tax avoidance, size, </em>dan <em>audit committee </em>berpengaruh terhadap <em>corporate social responsibility disclosure</em>.</p>

scholarly journals The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR)

2019 ◽  
Vol 3 (1) ◽  
pp. 65
Author(s):  
Achmad Hasan Hafidzi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Board Size ◽  
Financial Report ◽  
Significant Positive Relationship ◽  
Corporate Social

This study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data analysis method is using path analysis. Theresults were showed that the size of commissioners board to corporate social responsibility was significantpositive, size of committees to corporate social responsibility was significant positive relationship, size ofcommissioners board to financial performance was significant positive relationship, size of committeesto financial performance was relationship positive significant, financial performance to corporate socialresponsibility shows a significant positive relationship.

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