scholarly journals Efek Mediasi Kesadaran Merek pada Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Minat Nasabah Menggunakan Produk Bank Central Asia (BCA) di Jakarta

2019 ◽  
Vol 3 (6) ◽  
pp. 83
Author(s):  
Anthaony Ryann Welington
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Quantitative Method ◽  
Sampling Method ◽  
Brand Awareness ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Relationship

This research aims to determine the role of brand awareness in mediating the effect between corporate social responsibility (CSR) towards purchase intention. The method used is a quantitative method with the type of research is descriptive. In this research, there are 3 variables : brand awareness, corporate social responsibility, and purchase intention. Sampling method used is purposive non-probability sampling with 129 respondents. The analysis technique used is mediation analysis. This research found that brand awareness as mediating variable significantly affect the relationship between corporate social responsibility (CSR) and purchase intention. Corporate social responsibility (CSR) through brand awareness have positive and significant influence simultaneously towards buying intention by 44.6%, and the rest 55.4% is influenced by other variables not examined in this research.

scholarly journals Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Corporate Social Responsibility sebagai Variabel Moderating

2020 ◽  
Vol 7 (4) ◽  
Author(s):  
Senja Nuansari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Target Population ◽  
Corporate Value ◽  
Main Method ◽  
Corporate Social ◽  
The Relationship

AbstractThe role of Corporate Social Responsibility (CSR) as a moderating variable in the effect of probability, leverage, and size of the company, on the company values listed on the Stock Exchange from 2015 through 2018 is examined in this study. The target population consists of 96 companies and 51 of them are considered as the sample according to a pool sampling method. Moderate Regression Analysis (MRA) is considered as the main method to identify and describe the relationship between the variables. These results reveal that the size of the company’s profitability and the size of a firm have a positive and significant impact on corporate value. On the other hand, leverage was found to have an insignificant effect on corporate value. Besides, CSR show to moderate the effect of probability, leverage, and size of the firm, on the value of the company.Keywords: CSR, Corporate Value, Profitability, Leverage, and size of a firm  AbstrakPeran tanggung jawab sosial perusahaan (CSR) sebagai variabel moderat memberikan efek probabilitas, leverage, dan ukuran pada nilai perusahaan yang tercantum di BEI periode 2015-2018 dalam penelitian ini. Dari populasi 96 perusahaan dan dipilih 51 sebagai sampel sesuai dengan metode pool sampling. Moderat regresi analisis (MRA) dianggap sebagai metode utama untuk mengidentifikasi dan menggambarkan hubungan antara variabel. Hasil ini mengungkapkan bahwa profitabilitas dan ukuran perusahaan memiliki dampak positif dan signifikan pada nilai perusahaan. Di sisi lain leverage ditemukan memiliki efek yang tidak signifikan dari nilai perusahaan. Selain itu, CSR menunjukkan dapat memoderasi probabilitas, leverage dan ukuran perusahaan, pada nilai perusahaan.Kata Kunci: CSR, nilai perusahaan, profitabilitas, leverage, ukuran perusahaan

scholarly journals ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2020 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Novi Akhsani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Sample Selection ◽  
Company Size ◽  
Analysis Method ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.

scholarly journals Tourism Corporate Social Responsibility Effects on Purchase Intention during Covid-19: Mediating Role of Trust and Moderating Role of Trust Propensity

2021 ◽  
Vol 4 (6) ◽  
Author(s):  
LIQUN W ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Ethical Responsibility ◽  
Mediating Role ◽  
Trust Propensity ◽  
Corporate Social ◽  
The Relationship ◽  
Moderating Role

Though the pyramid model of corporate social responsibility, the paper classified tourism corporate social responsibility into economic responsibility, legal responsibility, ethical responsibility, charitable responsibility and environmental responsibility. With the COVID-19 epidemic as the background, based on 250 questionnaire data, the paper proposed a structural equation model that explore the impact mechanism of tourism corporate social responsibility on tourist purchase intention during the COVID-19 epidemic. The mediation effect of trust was examined in the model. And the question whether trust propensity plays a moderating role was answered. The results of experimental studies revealed that: First, the economic responsibility, ethical responsibility and charitable responsibility have a significant positive effect on tourist purchase intention during the epidemic period. Second, trust plays a partial mediating role in the relationship between tourism corporate social responsibility and tourist purchase intention. Third, trust propensity has no moderating effect on the relationship between tourism corporate social responsibility and tourist purchase intention. Suggestions for tourism enterprises was put forwarded: except ensuring the quality of tourism products, enterprises should take corporate social responsibility into consideration of the long-term management decisions. Especially in the event of major events (COVID-19), it is more important to show the responsibility of enterprises.

scholarly journals Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (12) ◽  
pp. 3231
Author(s):  
Ni Nyoman Mira Miladeny ◽  
I Gusti Eka Ayu Damayanthi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Industrial Companies ◽  
Analysis Technique ◽  
Corporate Social

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon
Keyword(s):  
Public Policy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Integrated Framework ◽  
The Law ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

2020 ◽  
Vol 12 (5) ◽  
pp. 2007 ◽  
Author(s):  
Andrea Vacca ◽  
Antonio Iazzi ◽  
Demetris Vrontis ◽  
Monica Fait
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Global Reporting Initiative ◽  
Tax Aggressiveness ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

Exploring the role of corporate social responsibility skepticism in ethical purchase intention

2019 ◽  
Vol 16 (2) ◽  
pp. 291-307 ◽  
Author(s):  
Salmi Mohd Isa ◽  
Phaik Nie Chin ◽  
Irene Liew
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Peer Influence ◽  
Purchase Intention ◽  
Moderating Effect ◽  
Equation Modeling ◽  
Research Approach ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose Few studies exist which delve into the possible factors that prevent ethically minded consumers from translating their ethical perceptions into ethical purchase intention (EPI). Thus, this study aims to explore how consumers assess corporate social responsibility (CSR) based on several influencing factors toward EPI, with CSR skepticism (SKP) as a moderator. Design/methodology/approach This cross-sectional study is conducted through a self-administered questionnaire and uses a positive research approach with a quantitative basis of enquiry. The partial least squares–structural equation modeling- model is used to examine the causal relationship between seven independent variables of CSR assessment (i.e. CSR awareness, knowledge of CSR position of company, cause importance, price consciousness, CSR image of company, credibility of CSR efforts and peer influence) with EPI. In addition, this study also examines the moderating effect of SKP in the relationship. Findings The findings show that CSR assessment factors are important to convert mere purchase criteria into EPI and SKP does play a significant role in weakening the relationship. Originality/value This study examines the moderating effect of CSR skepticism, the exploration of which still remains very limited in current literature.

Sign in / Sign up

Export Citation Format

Share Document