scholarly journals Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 30 (10) ◽  
pp. 2525
Author(s):  
I Dewa Nyoman Alit Ariawan ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Industry Type ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure. Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia

2021 ◽  
Vol 2 (4) ◽  
pp. 268-285
Author(s):  
Kenny Ardillah ◽  
Thenia Thenia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

scholarly journals Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1767
Author(s):  
Gusti Ayu Made Rita Susanti ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

scholarly journals Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

2020 ◽  
Vol 5 (2) ◽  
pp. 145
Author(s):  
Maya Indriastuti ◽  
Fudji Sri Mar�ati ◽  
Dianing Ratna Wijayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

scholarly journals Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

2021 ◽  
Vol 31 (7) ◽  
pp. 1813
Author(s):  
Ni Made Dwitarini ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

scholarly journals Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan

2019 ◽  
pp. 1703
Author(s):  
Luh Gede Dian Hermayanti ◽  
I Made Sukartha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Mining Companies ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance

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

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 68-87
Author(s):  
Tenriwaru Tenriwaru ◽  
Fadliah Nasaruddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Negative Effect ◽  
Corporate Social

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.

scholarly journals The role of foreign ownership in the CSR performance of agriculture listed firms in Indonesia

2021 ◽  
Vol 905 (1) ◽  
pp. 012012
Author(s):  
D Setiawan ◽  
M W Widawati ◽  
H P Rizky
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Foreign Ownership ◽  
Agricultural Industry ◽  
Listed Firms ◽  
Csr Disclosure ◽  
Corporate Social

Abstract This study aims to examine the effect of ownership structure on the disclosure of corporate social responsibility of agricultural firms in Indonesia. Specifically, this focuses on the effect of foreign ownership on CSR disclosure. The sample consisted of agricultural firms listed on the Indonesia Stock Exchange from 2017 to 2019; and the data were analyzed using multiple linear regression analysis. The results showed that foreign ownership has a significant positive effect and can increase the disclosure of corporate social responsibility, especially in agricultural industry firms.

ANALISIS PENGARUH UKURAN PERUSAHAAN,PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Martina Viviliana Ocin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine and analyze the effect of company size, profitability and leverage on disclosure of corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is secondary data, while the data source is obtained through the site http://www.idx.co.id. Of the 49 listed mining companies, only 12 met the criteria for the research sample that had been determined. The data were analyzed by using the Classical Assumption Test, Hypothesis Testing using Multiple Linear Regression Analysis with the help of SPSS. The results show that simultaneously the variable company size, profitability and leverage have a significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange in 2015-2019. Partially, the firm size and leverage have a positive and significant effect on CSR disclosure, while the partial profitability variable does not have a positive and significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange. Keywords: Company Size; Profitability and Leverage; Liability Corporate Social Responsibility (CSR)

The effect of managerial and institutional ownership on corporate social responsibility disclosure

2018 ◽  
Vol 60 (4) ◽  
pp. 979-987 ◽  
Author(s):  
Nurleni Nurleni ◽  
Agus Bandang ◽  
Darmawati Darmawati ◽  
Amiruddin Amiruddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.Design/methodology/approachThe population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure.FindingsThe results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure.Originality/valueOriginality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

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