scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

2019 ◽  
Vol 6 (2) ◽  
pp. 245
Author(s):  
Rahmelia Ahyani ◽  
Windhy Puspitasari
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Real Estate ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Financial Performance ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Corporate Social ◽  
Positive Effect

<p><em>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.</em></p><p><em>The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.</em></p>

scholarly journals Corporate Social Responsibility Disclosure and Financial Performance: A State Owned Enterprises Case Study

Sosial Budaya ◽  
2018 ◽  
Vol 15 (1) ◽  
pp. 11
Author(s):  
Susnaningsih Muat ◽  
Agung Prayogo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Research Area ◽  
Business Environment ◽  
Significant Positive Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

In today’s business environment, the maximization of shareholders wealth is not the only objective of a company. By engaging in the Corporate Social Responsibility (CSR) program, companies are also responsible for the interest of stakeholders and society at large. CSR disclosure is believed to improve financial performance. In State Owned Enterprises (SOE), however, the validity of this relationship has been called into question. In this paper, the main objective is to investigate the influence of CSR disclosure on financial performance in SOE. In relation to the measurement of financial performance, this study takes into account three indicators: Return on Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). In this study, data from state owned enterprises, which were listed on the Indonesian Stock Exchange from the period of 2011 to 2015, were analyzed using simple regression method. The data used in this study took the form of financial and sustainability report issued by state owned enterprises. The results show that the disclosure of CSR has a significant positive effect on ROE. The CSR disclosure also has a significant positive effect on EPS. In contrast, the disclosure of CSR has no effect on NPM. In the context of State Owned Enterprises, the research demonstrates that there is positive relationship between CSR disclosure and financial performance. This paper contributes to our understanding of state owned enterprises in Indonesia; a research area which has to date been neglected by scholars.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: PERAN MEDIASI STAKEHOLDERS INFLUENCE CAPACITY

2019 ◽  
Vol 2 (3) ◽  
pp. 341-359
Author(s):  
Wisnu Dian Prawita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Partial Least Square ◽  
Good Effect ◽  
Corporate Financial Performance ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study is to find empirical evidence of the role of mediating stakeholder influence capacity (SIC) on the effect of corporate social responsibility (CSR) on corporate financial performance. This type of research is quantitative research with explanatory research approach to analyze the influence of variables examined in the research hypothesis. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. This research uses purposive sampling technique and uses statistical analysis of Structural Equation Model with Partial Least Square (SEM-PLS) approach with the help of WarpPLS 5.0 software. The results showed that CSR and SIC had a positive effect on corporate financial performance. This shows that the efforts of managers in carrying out CSR programs have an impact on increasing corporate financial performance, and increasing SIC has a good effect on improving corporate financial performance. In addition, CSR has a positive effect on SIC. This shows that the efforts of managers in improving CSR programs provide an attraction for stakeholders to increase their support for the company. The results of the study indicate that SIC can mediate the effect of CSR on corporate financial performance. This shows that the increase in SIC helps CSR in improving corporate financial performance

scholarly journals The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance.

2019 ◽  
Vol 23 (2) ◽  
pp. 177 ◽  
Author(s):  
Nurainun Bangun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agung Nur Probohudono ◽  
Astri Nugraheni ◽  
An Nurrahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Statistical Testing ◽  
Content Type ◽  
Islamic Bank ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

scholarly journals Employees’ Perception of Corporate Social Responsibility: Corporate Volunteer and Organizational Commitment

2016 ◽  
Vol 9 (9) ◽  
pp. 142 ◽  
Author(s):  
Chun-Chen Huang
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Corporate Citizenship ◽  
Significant Positive Effect ◽  
Participation Motivation ◽  
Volunteer Participation ◽  
Intention To Participate ◽  
Corporate Social ◽  
Positive Effect

<p>Although there is a growing trend of corporate volunteer plans in Taiwan, there scanty studies on the antecedent and consequence variables that influence employees’ participation in corporate volunteer. Most of existing studies concerning corporate social responsibility (CSR) explored the effects of CSR on corporate financial performance or consumer behavior, while paying little attention to the effects on the stakeholders and employees of enterprises. In practice, many enterprises often include corporate volunteer as an important part of their CSR policies. Past literature has seldom discussed the effects of the employees’ perception of CSR on their participation in corporate volunteer. Most studies concerning corporate volunteer focus on volunteer participation motivation and intention of the volunteer services outside enterprises, while few focus on corporate employees’ participation in corporate volunteer.</p><p>By convenience sampling, this study treated the 50 enterprises that received the Corporate Citizenship Award in 2012 as the targets. A total of 368 questionnaires were retrieved, including 195 paper-based questionnaires and 173 online questionnaires, among which there were 287 valid samples. The data were analyzed using SPSS18 to test the hypotheses. The findings of this study are as follows: (1) employees’ perception of CSR has a significant positive effect on their intention to participate in corporate volunteer; (2) employees’ perception of CSR has a significant positive effect on organizational commitment; (3) employees’ intention of participating in corporate volunteer has a significant positive effect on organizational commitment.</p>

scholarly journals Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review

2021 ◽  
pp. 1-32
Author(s):  
Sonia Boukattaya ◽  
Zyed Achour ◽  
Zeineb Hlioui
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Financial Performance ◽  
Social Impact ◽  
Empirical Literature ◽  
Future Research ◽  
Corporate Financial Performance ◽  
Content Analysis Method ◽  
Corporate Social

This study aims to present a literature review of recent studies on the relationship between environmental, social and governance (ESG) performance, corporate social responsibility (CSR) and corporate financial performance (CFP) and to provide a path for future researches. Using content analysis method, a total of 88 papers published in renowned journals, over the period 2015-2021, were selected in the review. Several findings have been made: first, the majority of researches have focused on the CSR’s “social impact” hypothesis on CFP; the reverse relationship seems to have been overlooked. Second, the contested results are likely to be attributable both to differences in research contexts and CSR’ laws but also to biases relating to the operationalization of CSR concept and CFP proxies retained. Finally, several arguments are advanced arguing for an indirect link between CSR and CFP. Future research should, therefore, pay attention to the different contingent variables that are likely to affect the studied relationship.

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