scholarly journals Effect of Corporate Social Responsibility Disclosures and Financial Information Against Abnormal Return (Empirical studies on food and beverage sub-sector manufacturing Companies listed on the Indonesia Stock Exchange for the period 2013 - 2017)

2019 ◽  
Vol 34 (1) ◽  
Author(s):  
Suroto Suroto ◽  
Ch. Asta Nugraha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Abnormal Return ◽  
Abnormal Returns ◽  
Financial Information ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Insignificant Effect ◽  
Food And Beverage ◽  
Corporate Social

<p>This study aims to find empirical evidence of the effect of disclosure of corporate social responsibility and financial information proxied by accounting profits and return on assets to abnormal returns in food and beverage sub-sector manufacturing companies. The population in this study are all companies whose shares are consistently incorporated in the food and beverage sub-sector during the study period. The data used is secondary data in the form of annual reports. The statistical test used to test the hypothesis is panel data regression with a random effect model.</p><p>The results of this study indicate that disclosure of corporate social responsibility has a negative and insignificant effect on abnormal returns, accounting earnings have a negative and insignificant effect on abnormal returns and return on assets have a positive and significant effect on abnormal returns.</p><p>Keywords: corporate social responsibility, accounting profit, return on assets and abnormal return.</p>

scholarly journals Analisis Pengungkapan Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Terhadap Abnormal Return

2021 ◽  
Vol 17 (1) ◽  
pp. 56-63
Author(s):  
Nana Umdiana ◽  
Kodriyah Kodriyah ◽  
Dien Sefty Framita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Abnormal Return ◽  
Annual Report ◽  
Stock Exchange ◽  
Investment Decision ◽  
Manufacturing Companies ◽  
Investment Decision Making ◽  
Food And Beverage ◽  
Corporate Social

The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA ABNORMAL RETURN

2019 ◽  
pp. 997
Author(s):  
Made Erika Krisdiyanti Putri ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Sampling Technique ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Adjusted Model

The population in this study were all manufacturing companies listed on the Stock Exchange from 2013 - 2017. The sampling technique was carried out using a purposive sampling method that is non-random selection of information obtained using certain considerations. The research sample consisted of 60 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which were sampled during the 2013-2017 period. The measurement of CSR disclosure is based on the Global Reporting Initiative (GRI) -G4 of 91 CSR disclosure index items. Whereas, abnormal returns are calculated using the market adjusted model. The results show that disclosure of CSR affects abnormal returns. Research shows that investors consider CSR information to make decisions. The implication of this research is that investors care about corporate social responsibility in making decisions to invest.

scholarly journals PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Kleysia N. Tanod ◽  
Grace B. Nangoi ◽  
I Gede Suwetja
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Corporate Social

Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.

scholarly journals Corporate Social Responsibility Disclosure on Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 98-103
Author(s):  
Lena Herlina
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Standard Data ◽  
Industrial Sectors ◽  
Food And Beverage ◽  
Corporate Social

This study was conducted to examine the effect of disclosure of corporate social responsibility on tax avoidance. In this study, the disclosure of corporate social responsibility is measured by the GRI-G4 standard. Data were analyzed using simple regression. The population chosen in this study were 55 manufacturing companies in various industrial sectors and the food and beverage sub-sector consumption sector which were listed on the Indonesia Stock Exchange for 4 years in 2015-2018 using the purposive sampling method. In order to obtain a sample of 18 companies that meet the criteria. The results of this study indicate that disclosure of corporate social responsibility has an effect on tax avoidance.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 513-524
Author(s):  
Muhammad Rivandi ◽  
Ridho Juanda Putra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility is one of the social programs raised by the company in order to build good techniques for the wider community, namely in the form of social activities that are very helpful for the wider community in facing the realities that occur today and provide convenience for what they need. CSR is used as a component of the company's business assessment. This study aims to determine and analyze the effect of company size, profitability and audit committee variables partially on CSR disclosure, as well as to determine which variable has the most dominant influence on CSR disclosure in food and beverage sub-sector manufacturing companies. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: company size has a negative effect on CSR disclosure, profitability and the audit committee does not have a significant effect on CSR disclosure.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Content Type ◽  
Iso 26000 ◽  
Pros And Cons ◽  
Corporate Social ◽  
First Time ◽  
Financial Issues ◽  
Practical Implications

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

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

scholarly journals Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

2021 ◽  
Vol 16 (1) ◽  
pp. 71
Author(s):  
Arfan Ikhsan ◽  
Nurlaila Nurlaila ◽  
Herkulanus Bambang Suprasto ◽  
Febi Yanti Batubara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Ceo Power ◽  
Board Capital ◽  
Research Findings ◽  
The Subject ◽  
Csr Disclosure ◽  
Corporate Social

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR

scholarly journals (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Siti Ramlah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
Mining Company ◽  
Equity Ratio ◽  
Independent Variable ◽  
Corporate Social

 This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA  and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

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