Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility. Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.

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EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION

Ekuilibrium Jurnal Ilmiah Bidang Ilmu Ekonomi ◽

10.24269/ekuilibrium.v14i1.1588 ◽

2019 ◽

Vol 14 (1) ◽

pp. 56

Author(s):

Dewi Kusuma Wardani ◽

Ratna Monica Pricillia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Evasion ◽

Sampling Method ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Linear Regression Method ◽

Discretionary Accrual ◽

Food And Beverage ◽

Corporate Social

This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion.

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Pengungkapan Corporate Sosial Responsibility pada Perusahaan Publik di Indonesia: Melalui Karakteristik Perusahaan

Paediatrica Indonesiana ◽

10.24036/wra.v9i1.111830 ◽

2021 ◽

Vol 9 (1) ◽

pp. 9

Author(s):

Sumartono Sumartono ◽

Muhamad Yamin Noch ◽

Zakaria Zakaria ◽

Anhar Pratama

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Media Exposure ◽

Sampling Technique ◽

Global Reporting Initiative ◽

Growth Media ◽

Company Size ◽

Corporate Social

CSR disclosure is a claim that companies not only operate for the benefit of shareholders, but also for stakeholders such as workers, local communities, government, non-governmental organizations (NGOs), consumers, and the environment. This study aims to test and analyze whether company characteristics are proxied by company size, profitability, liquidity, growth and media exposure, and Corporate Social Responsibility measured by the criteria of 91 disclosure items based on Global Reporting Initiative version 4.0. The population in this study are companies that are included in the LQ-45 index category which are listed on the Indonesia Stock Exchange for the period 2014-2017. 16 companies were sampled using the purposive sampling technique and multiple linear regression analysis was used in this study. The results show that partially company size, growth, and media exposure do not affect disclosure of Corporate Social Responsibility, while profitability and liquidity have a significant effect on disclosure of Corporate Social Responsibility and simultaneously company size, profitability, liquidity, growth, and media exposure have a significant effect on disclosure of Corporate Social. Responsibility. This research can provide relevant information to companies that are included in the LQ-45 to try to continue to maximize the application of their social responsibility through the concept of social accounting. Keywords: Company Size; Profitability; Liquidity; Growth; Media Exposure; Corporate Social Responsibility

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DETERRMINAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI ◽

10.36085/jakta.v1i1.864 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-12

Author(s):

Furqonti Ranidiah ◽

Geby Dinasti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Environmental Performance ◽

Audit Committee ◽

Stock Exchange ◽

Annual Reports ◽

Global Reporting Initiative ◽

Company Size ◽

Csr Disclosure ◽

Corporate Social

ABSTRACT This study aims to determine the effect of environmental performance, auditcommittee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on IndonesianStock Exchange in 2016-2018. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2016-2018. The analytical method for this study uses multiple regression analysis with SPSS 16.The result of this study showed that environmental performance and company size has positiveeffect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.Keywords: Corporate Sosial Responsibility (CSR) Disclosure, environmental performance, auditcommittee, profitability, Leverage, and company size, Global Reporting Initiative (GRI) G4.

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Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p03 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2737

Author(s):

Komang Rimba Rainugraha Tista ◽

I G. A. M. Asri Dwija Putri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Market Capitalization ◽

Share Ownership ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect ◽

Public Share

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure. Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.

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The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽

10.33395/owner.v4i1.214 ◽

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.

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Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p12 ◽

2019 ◽

pp. 1992

Author(s):

Pande Putu Biantari Darmayanti ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Political Connections ◽

Company Size ◽

Manufacturing Companies ◽

Negative Effect ◽

Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

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Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

Sustainability ◽

10.3390/su132011409 ◽

2021 ◽

Vol 13 (20) ◽

pp. 11409

Author(s):

Hina Ismail ◽

Muhammad A. Saleem ◽

Sadaf Zahra ◽

Muhammad S. Tufail ◽

Rao Akmal Ali

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Annual Reports ◽

Global Reporting Initiative ◽

Csr Reporting ◽

Development Agenda ◽

Csr Disclosure ◽

Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.3.29921.2020 ◽

2020 ◽

Vol 15 (3) ◽

pp. 426

Author(s):

Neneng - Hasanah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Public Firms ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

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Determinant of Stock Price: Evidence on Food and Beverage Companies in Indonesia

ETIKONOMI ◽

10.15408/etk.v18i1.10987 ◽

2019 ◽

Vol 18 (1) ◽

Author(s):

Indo Yama Nasarudin ◽

Suhendra Suhendra ◽

Luthfia Farida Anggraini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Price ◽

Stock Exchange ◽

Partial Least Square ◽

Equation Modeling ◽

Corporate Social Responsibility Disclosure ◽

Food And Beverage ◽

Corporate Social

One aspect that concerns investors in valuing stocks is financial performance. The better the company's financial performance will increase the demand for the company's shares, so that it can also increase the company's stock price. The purpose of this research to examine the effect of Financial Performance which is measured by using Earning per Share, Net Profit Margin, Retun On Equity, Firm Size which is measured by Total Revenue, Total Asset,, and Corporate Social Responsibility Disclosure which is measured by Economic Aspects, Environmental Aspects,Social Aspect to the Extend of stock price on food and beverage sector companies in Indonesia Stock Exchange. The stock price data was used the stock price determined by the closing price.The sample collection method has been done by using purposive sampling method and eleven of eighteen companies, which are listed in Indonesia Stock Exchange in the years of 20013-2017, are used as the research samples. The method used in this study was Structural Equation Modeling Partial Least Square (SEM-PLS). The result of the research shows that the variable Financial Performance was significantly influenced stock price. variable Firms Size was significantly influenced stock price, and variable Corporate Social Responsibility Disclosure was significantly influenced stockprice.

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A Conceptual Framework on the Corporate Social Responsibility Disclosure: Profitability, Leverage and Company Size

Information Management and Business Review ◽

10.22610/imbr.v13i1(i).3152 ◽

2021 ◽

Vol 13 (1(I)) ◽

pp. 28-32

Author(s):

Noegrahini Lastiningsih ◽

Ermawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Environmental Damage ◽

Company Size ◽

Full Potential ◽

Legal Basis ◽

Social Responsibilities ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research begins with environmental damage is mostly carried out by companies with the background of company activities related to nature, and companies in Indonesia have not been able to carry out their social responsibilities to the society and the culture in which they operate to their full potential. This phenomenon also proves that the legal basis is not sufficient to motivate companies to carry out CSR as well as possible, but it also making social concerns a priority and part of the company's corporate plan needs engagement and support from management and shareholders. The aim of this research was to find out what factors influence corporate social responsibility disclosure on the Indonesian stock exchange. This study has three objectives namely to find out profitability, leverage and company size for corporate social responsibility disclosure. Therefore, this study relates to the measurement of corporate social responsibility disclosures by companies listed on the Indonesian stock exchange.

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