Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Dengan Profitabilitas dan Leverage Sebagai Variabel Moderasi

Social Responsibility ◽

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Pengungkapan Corporate Social Responsibility (CSR) pada Nilai Perusahaan dengan Profitabilitas dan Leverage sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Jumlah sampel dalam penelitian ini adalah 41 perusahaan dengan 164 observasi karena terdapat 3 perusahaan pertambangan yang tidak memiliki informasi lengkap yang diperlukan dalam penelitian. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis penelitian ini ditemukan bahwa pengungkapan corporate social responsibility berpengaruh positif pada nilai perusahaan. Profitabilitas memperkuat pengaruh pengungkapan corporate social responsibility pada nilai perusahaan sedangkan leverage memperlemah pengaruh pengungkapan corporate social responsibility pada nilai perusahaan. Kata kunci: Nilai perusahaan, corporate social responsibility

An empirical analysis of town-forming enterprises' corporate social responsibility: Evidence from the Volga Federal District

Regional Economics Theory and Practice ◽

10.24891/re.18.10.1894 ◽

2020 ◽

Vol 18 (10) ◽

pp. 1894-1909

Author(s):

I.R. Badykova

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Empirical Analysis ◽

Spatial Data ◽

Univariate Analysis ◽

Federal District ◽

Current Situation ◽

Economic Situation ◽

Subject. This article explores the determinants of social responsibility of backbone enterprises. Objectives. The article aims to investigate the relationships between the socio-economic situation of the monotown where the backbone company operates, and corporate social responsibility (CSR). Methods. For the study, I used a regression analysis and univariate analysis of spatial data. The rating estimates calculated using an original methodology are used as a CSR proxy (dependent variable). Results. Presenting information about the current situation of backbone enterprises and monotowns in Russia, the article reveals the existence of relationships between the backbone enterprise's affiliation to a monotown with a certain socio-economic situation and the level of corporate social responsibility. Conclusions. The situation of the backbone companies is likely to deteriorate. Increasing the level of social responsibility during a crisis seems unlikely.

2020 16th Dahe Fortune China Forum and Chinese High-educational Management Annual Academic Conference (DFHMC) ◽

How does firm's performance affect corporate social responsibility disclosure: The panel regression analysis on China listed firms

10.1109/dfhmc52214.2020.00034 ◽

2020 ◽

Author(s):

Ma Chenge

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Panel Regression ◽

Listed Firms ◽

Corporate Social Responsibility Disclosure ◽

CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i02.p11 ◽

2020 ◽

Vol 15 (2) ◽

pp. 293

Author(s):

Alit Wahyuningsih ◽

Ni Ketut Rasmini

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Social Responsibility ◽

Earnings Management ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Csr Disclosure ◽

Corporate Social ◽

Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

Corporate social responsibility and firm performance in South Africa

South African Journal of Business Management ◽

10.4102/sajbm.v45i1.113 ◽

2014 ◽

Vol 45 (1) ◽

pp. 1-12 ◽

Cited By ~ 7

Author(s):

K. Demetriades ◽

C. J. Auret

Keyword(s):

Regression Analysis ◽

Firm Performance ◽

Social Responsibility ◽

Social Performance ◽

Sample Period ◽

Socially Responsible ◽

Responsible Investing ◽

The Individual ◽

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽

10.15408/etk.v16i2.5236 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161-172

Author(s):

Uun Sunarsih ◽

N. Nurhikmah

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Multiple Regression Analysis ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

Tanggung Jawab Sosial Dan Risiko Sistematis: Efek Moderasi Dari Fleksibilitas Keuangan Dan Investasi Penelitian Dan Pengembangan

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v4i2.18188 ◽

2021 ◽

Vol 4 (2) ◽

pp. 162-185

Author(s):

Anita Anita ◽

Lisa Lim

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Research And Development ◽

Stock Prices ◽

Systematic Risk ◽

Financial Flexibility ◽

Corporate Social ◽

The Relationship ◽

D Investment

The study is conducted with the aim of examining the effect of corporate social responsibility on systematic risk in companies listed on the IDX for the period of 2016-2020. This study adds financial flexibility and research and development investment as moderators which are still remain unexplored in Indonesia. This research is expected to be able to make investors consider social responsibility as a factor in making investment decisions. The data taken are stock prices, annual reports and sustainability reports which are secondary data. Data collection using purposive sampling method with certain criteria so that the number of samples in this study amounted to 43 companies. In testing the hypothesis using panel data regression analysis techniques with eviews. The results of the regression analysis show that the existence of corporate social responsibility has a significant positive effect on systematic risk. The moderating variable of financial flexibility does not affect the relationship between CSR and systematic risk. Then the research and development investment variables weaken the relationship between CSR and systematic risk. Therefore, management is expected to pay attention to R&D investment in making CSR policies. This study explains that R&D investment is one of the important roles in company sustainability.

Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives

Media Trend ◽

10.21107/mediatrend.v13i1.3210 ◽

2018 ◽

Vol 13 (1) ◽

pp. 47

Author(s):

Martin Gunawan

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Sustainability Reporting ◽

Institutional Ownership ◽

Equation Model ◽

Current Ratio ◽

Qualitative And Quantitative ◽

Corporate Social ◽

Research Show

Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.

Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i02.p17 ◽

2019 ◽

pp. 1299

Author(s):

Ayu Nikita Vira ◽

Made Gede Wirakusuma

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Social Responsibility ◽

Tobin’S Q ◽

Tobin's Q ◽

Good Corporate Governance ◽

Salah satu hal yang dapat mendorong perusahaan mengungkapkan CSR dengan baik adalah Good Corporate Governance yang di terapkan pada perusahaan tersebut. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR pada nilai perusahaan serta pengaruh GCG sebagai pemoderasi didukung dengan inkosistensi hasil penelitian terdahulu. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI tahun 2013-2017 sejumlah 33 perusahaan, CSR dihitung menggunakan CSRDI GRI G4, Tobin’s Q untuk mengukur nilai perusahaan dan proksi GCG diperoleh dengan menentukan skor tertinggi menggunakan metode analisis faktor. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis. Simpulan dari hasil penelitian ini adalah pengungkapan CSR berpengaruh negatif pada nilai perusahaan, serta praktik GCG dapat memperkuat pengaruh dari pengungkapan CSR pada Nilai Perusahaan pada perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2017. Kata Kunci: CSR, nilai perusahaan, GCG

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5074 ◽

2019 ◽

Vol 5 (2) ◽

pp. 185

Author(s):

Henik Haris Astuti ◽

Roni Aron Oktavianus ◽

Yvonne Augustine

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social ◽

Sustainability Report

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

Efek Corporate Social Responsibility pada Brand Equity Dimediasi Corporate Image dan Brand Awareness

BMAJ Business Management Analysis Journal ◽

10.24176/bmaj.v4i1.5730 ◽

2021 ◽

Vol 4 (1) ◽

pp. 53-74

Author(s):

Rulloh Delia Anggorawati ◽

Budiyanto Budiyanto ◽

Esti Margiyanti Utami

Keyword(s):

Regression Analysis ◽

Social Responsibility ◽

Brand Equity ◽

Corporate Image ◽

Brand Awareness ◽

Hierarchical Regression ◽

Hierarchical Regression Analysis ◽

Corporate Social ◽

Positive Effect

The purpose of this study examine the influence of corporate social responsibility on brand equity; the effect of corporate social responsibility on brand awareness; the influence of corporate social responsibility on corporate image; the influence of brand awareness on brand equity; the effect of corporate image on brand equity; effect of corporate social responsibility on brand equity mediated by brand awareness; effect of corporate social responsibility on brand equity mediated by corporate image. Sample of this research is 120 people. Sampling technique used in this study is judgment sampling. Hypothesis testing used hierarchical regression analysis. The results showed that corporate social responsibility has an positive effect on brand equity, corporate social responsibility has a positive effect on brand awareness, corporate social responsibility has a positive effect on corporate image, brand awareness has a positive effect on brand equity, corporate image has a positive effect on brand equity, brand awareness mediates the effect of corporate social responsibility on brand equity, and corporate image mediates the influence of corporate social responsibility on brand equity.Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap brand equity; pengaruh corporate social responsibility terhadap brand awareness; pengaruh corporate social responsibility terhadap corporate image; pengaruh brand awareness terhadap brand equity; pengaruh corporate image terhadap brand equity; pengaruh corporate social responsibility terhadap brand equity yang dimediasi oleh brand awareness; pengaruh corporate social responsibility terhadap brand equity yang dimediasi oleh corporate image. Sampel penelitian ini berjumlah 120 orang. Teknik sampling yang digunakan dalam penelitian ini yaitu judgement sampling. Pengujian hipotesis yang digunakan adalah hierarchical regression analysis. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap brand equity, corporate social responsibility berpengaruh positif terhadap brand awareness, corporate social responsibility berpengaruh positif terhadap corporate image, brand awareness berpengaruh positif terhadap brand equity, corporateimage berpengaruh positif terhadap brand equity, brand awareness memediasi pengaruh corporate social responsibility terhadap brand equity, dan corporate image memediasi pengaruh corporate social responsibility terhadap brand equity.