scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 14 (3) ◽  
pp. 223
Author(s):  
Christian Noel Filemon ◽  
Astrie Krisnawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Company Size ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

Dewasa ini, konsep CSR berkaitan erat dengan keberlangsungan perusahaan. Menurut konsep CSR, sebuah perusahaan dalam melaksanakan aktivitas dan pengambilan keputusan tidak hanya berdasarkan faktor keuangan dan keuntungan semata melainkan juga berdasarkan konsekuensi sosial dan lingkungan untuk saat ini maupun masa yang akan datang. Secara teori, CSR dapat dimanfaatkan untuk memaksimalkan nilai pemegang saham, strategi untuk mencapai keunggulan kompetitif dalam jangka panjang, serta sebagai media pemasaran. Selain itu juga dapat mengurangi biaya penyesuaian yang dikeluarkan apabila perusahaan dinilai merugikan masyarakat maupun lingkungan ketika beroperasi. Sebagai salah satu bentuk aktivitas perusahaan, maka setiap kegiatan CSR perlu diungkapkan kepada pemegang saham. Penelitian ini akan membahas tentang bagaimana pengungkapan CSR dapat mempengaruhi financial performance khususnya ROA perusahaan-perusahaan yang berasal dari industri yang bertumbuh tinggi saat ini, yakni industri telekomunikasi, dengan periode penelitian pada tahun 2010 hingga 2013. Penelitian ini menggunakan teknik analisis regresi data panel terhadap lima perusahaan telekomunikasi dengan CSR Disclosure sebagai variabel independen, Return on Assets sebagai variabel dependen dan dua variabel kontrol yakni Leverage dan Company Size. Berdasarkan hasil penelitian, ditemukan bahwa tidak terdapat pengaruh signifikan dari CSR Disclosure terhadap Return on Assets. Di sisi lain, hanya variabel kontrol Company Size yang memiliki pengaruh positif dan signifikan terhadap Return on Assets.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

scholarly journals PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

2015 ◽  
Vol 8 (2) ◽  
pp. 181-201
Author(s):  
Yusi Mandaika ◽  
Hasan Salim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  

scholarly journals Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial

2020 ◽  
Vol 30 (11) ◽  
pp. 2810
Author(s):  
Ni Nyoman Desi Antari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Policy Implications ◽  
Company Size ◽  
High Profile ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions. Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure

2019 ◽  
Vol 1 (1) ◽  
pp. 16-33 ◽  
Author(s):  
Mega Sekarwigati ◽  
Bahtiar Effendi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
T Test ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Significant Negative Impact ◽  
Corporate Social

This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.

scholarly journals DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 7 (1) ◽  
pp. InPress
Author(s):  
Nuraini Fifianti ◽  
Prasetyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Size Variable

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure

scholarly journals The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance

2019 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Pryobudi Purbosanjoyo ◽  
Anindita Pratiantrie ◽  
Tashia Egidia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<p>The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.</p>

scholarly journals Corporate Social Responsibility on Firms’ Financial Performance: Evidence of Banking Sectors of Nepal

2020 ◽  
Vol 9 (1) ◽  
pp. 89-94
Author(s):  
Sudip Wagle
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Banks ◽  
Net Income ◽  
Return On Assets ◽  
Return On Equity ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of

The purpose of this study was to find the trend and relationship of Corporate Social Responsibility (CSR) practices and Firm’s Financial Performance of Commercial Banks in Nepal. CSR became a mandatory issued in Nepal. Based on gaps in the extant literature, the current study hypothesizes that three dependent variables of financial performance i.e. Return on Assets (ROA), Return on Equity (ROE) and Net Income (NI) on the independent variable CSR. Out of listed 27 Commercial banks, the sample includes only 3 banks for the base of extensively disclosing CSR activities, from earlier than issued mandatory laws in Nepal. Four years of data (2015/16 to 2018/19) were collected for the study purposes. Data analyzed and interpreted using Statistical Package for Social Science (SPSS) Specifically Pearson’s Correlation to analysis the relationship between CSR disclosure activities and Financial Performance. The results revealed that out of 3 variables only a CSR activity on ROA is significantly accepted with having a negative correlation among them. Moreover, CSR activity on ROE & CSR activity on NI both are insignificant, having a neutral relationship i.e. rejected.

scholarly journals APAKAH PERUSAHAAN SKALA BESAR MELAKUKAN MANAJEMEN LABA? STUDI EMPIRIS PADA INDUSTRI TAMBANG DI INDONESIA

2018 ◽  
Author(s):  
Steven Surya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Firm Size ◽  
Investment Decision ◽  
Analysis Data ◽  
Company Size ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>The background of this research is the number of companies that make the action of<br />earnings management because earnings management has become a corporate<br />culture that is practiced on many companies. This study aims to provide empirical<br />evidence of the influence of company size on earnings management directly or<br />through CSR disclosure as mediator. The research population is a mining company<br />in Indonesia with a sample of 38 companies with research period 2014-2016.<br />Sources of data from the company's financial statements. Analysis technique with<br />path analysis. Data processing using SPSS. The results showed that firm size<br />positively influences on corporate social responsibility disclosure. Company size<br />negatively affects earnings management while CSR disclosure positively affects<br />earnings management. The size of the company significantly positively affects<br />earnings management through disclosure of corporate social responsibility. The<br />findings of this study indicate that corporate social responsibility disclosure is part<br />of the opportunistic management strategy to get support from stakeholders.<br />Therefore, investors are advised not to use CSR disclosure as a basis for<br />consideration of investment decision making.</p><p><strong>Keywords: firm size, corporate social responsibility disclosure, and earnings </strong><strong>management</strong></p></td></tr></tbody></table>

scholarly journals Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility

2021 ◽  
Vol 31 (1) ◽  
pp. 208
Author(s):  
Ni Wayan Pitriyani ◽  
Dewa Gede Wirama
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Company Size ◽  
Geographic Concentration ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
The Media ◽  
Csr Disclosure ◽  
Corporate Social

This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders. Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.

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