scholarly journals Menalar Formalitas Corporate Social Responsibility dengan Perspektif Institutional Theory

2020 ◽  
Vol 30 (6) ◽  
pp. 1498
Author(s):  
Gjosphink Putra Umar Sakka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Theory ◽  
Financial Performance ◽  
Literacy Theory ◽  
Corporate Social ◽  
A Company

Theory of Corporate Social Responsibility (CSR) has always been associated with the concept of rights and responsibilities and the concept of sustainability. The theory is indeed appropriate to see the company's initiative to do CSR with the company's record in a condition of good financial performance. The problem here is that if a company has not been able to meet the demands of its target profit to shareholders, then there the applicable CSR rules are only seen as a formality without the essence of the initial CSR objectives themselves. This article aims to propose an institutional theory to add literacy theory to CSR in accordance with the case. Keywords: Formality; Corporate Social Responsibility; Institutional Theory.

scholarly journals Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (10) ◽  
pp. 2518
Author(s):  
Alifia Nur Drianita ◽  
Henny Triyana Hasibuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Sampling Technique ◽  
Company Size ◽  
Social Community ◽  
Corporate Social ◽  
A Company ◽  
Positive Effect

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.

Executive Migration Matters: The Transfer of CSR Profiles Across Organizations

2020 ◽  
pp. 000765032094984
Author(s):  
Bongsun Kim ◽  
Jon Jungbien Moon ◽  
Eonsoo Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Managerial Discretion ◽  
Upper Echelon ◽  
Data Set ◽  
Upper Echelon Theory ◽  
New Firm ◽  
Corporate Social ◽  
A Company

This study investigates whether and how the corporate social responsibility (CSR) profile of a company transfers to another company when an executive leaves a firm. We integrate upper echelon and institutional theories, and develop a novel measure of CSR profiles to explore this issue with a longitudinal data set of executive migrations over a 14-year period. We find that migrated executives assimilate elements of their old firms’ CSR profiles into their new firms (i.e., narrowing the distance between the two firms’ CSR profiles), and this is true for both CSR and corporate social irresponsibility (CSiR). This relationship is stronger when the migrating executive comes from a bigger firm with better social and financial performance than that of the new firm. We also find that the potential for improvement in CSR profiles in migration holds true for CSiR, but not CSR. Our findings have import for upper echelon theory and the managerial discretion afforded to executives regarding CSR decisions.

Dampak Kinerja Keuangan dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

2019 ◽  
Vol 3 (2) ◽  
pp. 408
Author(s):  
Detak Prapanca
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Net Income ◽  
Test Results ◽  
Company Value ◽  
Csr Disclosure ◽  
Corporate Social ◽  
A Company

The development of a company will illustrate the increasing asset of a company that will describe the value of a company. Company value can be reflected from financial performance (EPS, ROA and NPM) as well as corporate social responsibility (CSR) disclosure. In this research firm value is analyzed with financial performance data and corporate CSR in 5th interval from year 2011 to 2015. Based on research that has been done show that financial performance proxy with ratio of EPS, ROA and NPM partially only NPM which have significant influence, where The company's value will increase 2,207 if the company's net income is generated high. In addition, corporate value is also proxied with the disclosure of social responsibility (CSR), in this study CSR does not significantly influence. Corporate performance and social responsibility disclosure simultaneously based on the research that has been done have an ef ect on simultaneously and significantly. This is indicated by the value of testing the value of F - Calculate is greater than the value of F - Table. The test results obtained value F - count 3.079, the value when compared with the value of t - table has a larger value, for t - table produced with df = 4 and N = 54 of 2.54. This indicates that financial performance simultaneously / simultaneously af ect the value of the company. And based on the result of testing the significance value of 0,024 <0,05, this result indicate that financial performance and disclosure of social responsibility significantly influence company value.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR): PROFIT SEEKING OR SOCIAL ACTIVITY?

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Nia Hariana ◽  
Arthik Davianti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Social Activity ◽  
Secondary Data ◽  
Return On Equity ◽  
Moderating Variables ◽  
Corporate Social ◽  
A Company

<h1><em>ABSTRACT:</em><em> </em><em>A company is required to do the Corporate Social Responsibility (CSR) as a form of responsibility to the stakeholders. In general, CSR activities give several impacts on companies and also the surrounding environment or residents. Companies tend to spend a high CSR expenditure with a possibility to influence their profit but some argue that CSR expenditure is related to companies’ social objectives. The research was conducted with the aim to analyze the effect of CSR on future financial performance and corporate social activity. The data of the research uses secondary data through the annual report and financial report of consumer goods manufacturing industries that registered in the Indonesia Stock Exchange. The result of the research showed that CSR expenditure has no significant effect on future financial performance. However, </em><em>the company will still report their CSR expenditure as a signal to the users of financial statements</em><em>. Further, the result of this study shows that CSR expenditure has a significant effect on social activities. This research can be used by shareholders, investors, and other companies in choosing a company with a good image seen from their CSR to work with. Afterward, further research is expected to use other moderating variables such as Return on Equity (ROE) or Earning per Share (EPS) in measuring the relationship of CSR and financial performance.</em><em></em></h1><p><strong><em> </em></strong></p><p><strong><em>Keywords:</em></strong><em> Corporate social responsibility, future financial performance, corporate social activity.</em><em></em></p><p> </p><br /><p> </p><p><strong>ABSTRAK:</strong> Sebuah perusahaan wajib melakukan Tanggung Jawab Sosial Perusahaan sebagai bentuk tanggung jawab kepada para pemangku kepentingan. Secara umum, kegiatan Tanggung Jawab Sosial Perusahaan memberikan beberapa dampak bagi perusahaan dan juga lingkungan atau atau masyarakat sekitar. Perusahaan cenderung mengeluarkan pengeluaran atas Tanggung Jawab Sosial Perusahaan dengan cukup tinggi dengan harapan dapat mempengaruhi keuntungan perusahaan. Akan tetapi, beberapa berpendapat bahwa pengeluaran dari Tanggung Jawab Sosial Perusahaan berhubungan dengan tujuan sosial perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh Tanggung Jawab Sosial Perusahaan terhadap kinerja keuangan masa depan dan aktivitas sosial perusahaan. Data penelitian menggunakan data sekunder melalui laporan tahunan dan laporan keuangan industri manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan masa depan perusahaan. Meski demikian, perusahaan tetap akan melaporkan pengeluaran atas Tanggung Jawab Sosial Perusahaan sebagai sinyal bagi pengguna laporan keuangan. Lebih lanjut, hasil penelitian ini menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan berpengaruh signifikan terhadap kegiatan sosial perusahaan. Penelitian ini dapat digunakan oleh pemegang saham, investor, dan perusahaan lain dalam memilih perusahaan dengan citra yang baik dilihat dari Tanggung Jawab Sosial Perusahaan untuk kepentingan menjalin kerjasama.  Selanjutnya penelitian berikutnya diharapkan dapat menggunakan variabel moderasi lain seperti laba atas ekuitas atau penghasilan per saham dalam mengukur hubungan Tanggung Jawab Sosial Perusahaan dan kinerja keuangan perusahaan.</p><p><strong> </strong></p><p><strong>Kata kunci:</strong> Tanggung jawab sosial perusahaan, kinerja keuangan masa depan, aktivitas sosial  perusahaan.</p><p> </p>

scholarly journals Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company

SENTRALISASI ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 41
Author(s):  
Dwi Cahyono ◽  
Intan Sarifa Nuraeni
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Sustainability ◽  
Surrounding Environment ◽  
Csr Disclosure ◽  
Corporate Social ◽  
A Company ◽  
Determinant Analysis

The environmental sustainability has a big and important role in the success of a company. Organizational benchmarks can be seen from the company's financial performance which is allocated for Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) Disclosure is the company's concern for its surrounding environment, which will affect the sustainability of the company. Good companies regularly disclose their Corporate Social Responsibility (CSR). Many studies have been conducted by examining the determinants in Corporate Social Responsibility (CS ) disclosure. However, several things do not show that the research have a big effect on Corporate Social Responsibility (CSR ) disclosure. This decision making is based on existing theory. 

scholarly journals The Impact of Corporate Social Responsibility on Corporate Performance - Evidence From Listed Companies in the Sports Industry in China

2018 ◽  
Vol 7 (4) ◽  
pp. 107
Author(s):  
Yanwu Li
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Performance ◽  
Listed Companies ◽  
Economic Benefits ◽  
Sports Industry ◽  
Corporate Social ◽  
The Impact ◽  
A Company

Maximizing profits has always been the goal and principle pursued in a company’s development. Based on this so-called business principle, companies often blindly pursue economic interests, leaving behind environmental protection and even labor rights and consumer interests, which cause many negative externalities. With the continuous development of the society and the economy, the society no longer evaluates the corporate performance of a company based on its financial performance alone. The society now expects a company not only to improve its financial performance, but also fulfill its social responsibility obligations. However, a large number of companies in China do not put their social responsibility in place. The expenditures on environmental governance, the rights of employees and small/medium investors, along with the intensity of public charity donations, are still unqualified. While the society strongly encourages companies to fulfill their social responsibility, some other parties believe that fulfilling corporate social responsibility increases the cost of a company, which consequently has a negative impact on the financial performance of the company. As a result, whether there is a need for companies to fulfill social responsibility, whether the economic benefits and corporate social responsibility are mutually antagonistic, and how companies should balance their own operations, management and fulfillment of social responsibility, need to be further studied.As an important part of the H-industry, the sports industry has a positive effect on optimizing the industrial structure, expanding domestic demand, and promoting employment. It has developed into a new long-term point in promoting urban economic development. However, at present, there has been little research on the capital management of listed companies in the sports industry. Therefore, based on the Chinese market environment, this paper listed investigates companies in the sports industry. It attempts to find out how the implementation of corporate social responsibility in the Chinese sports industry impacts the corporate performance. This paper uses panel data of 16 listed companies in the sports industry between 2009 and 2016, and rules out the possibility of spurious regression through a series of preliminary tests. Panel correction error model, asymptotic fixed effect model, super-efficiency DEA-Tobit model and threshold panel model are utilized to analyze the influence of fulfilling corporate social responsibility (CSR) on the corporate performance of listed companies in the sports industry in China.

scholarly journals Assessing the effect of corporate social responsibility on financial performance of a company

2019 ◽  
Vol 27 (3-4) ◽  
pp. 73-81
Author(s):  
Umar Abbas Ibrahim ◽  
Okechukwu Umeano
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Method ◽  
Research Approach ◽  
Return On Assets ◽  
Return On Equity ◽  
Using Data ◽  
Corporate Social ◽  
A Company

Purpose – to research the effect of the corporate social responsibility (CSR) on the corporate financial performance (CFP) of quoted banks in Nigeria. Design/Method/Research approach. Using data of corporate social responsibility expenditure as a proxy for CSR and the trio of return on assets (ROA), return on equity (ROE), and bank earnings per share (EPS) as a proxy for CFP, regression analysis was conducted. ROA, ROE, and EPS data were collected from the banks’ financial statements for the period 2012 – 2016. Findings. In particular, our analysis and findings suggest that CSR expenditure had no significant effect on all the three proxies of CFP of quoted banks in Nigeria. It supports the arguments in the literature that financial performance alone does not justify expenditure on CSR activities by the quoted Nigerian banks. Practical implications. Our results show that there is a need for banks to consider other factors to see if the case for CSR activities exists. If they do not, the banks should stop engaging in these activities to increase the banks’ profitability. Paper type – empirical.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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