THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eva Fauziah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Simultaneous Test ◽  
Sample Data ◽  
Public Banks ◽  
Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

scholarly journals Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

2020 ◽  
Vol 4 (02) ◽  
pp. 129
Author(s):  
Yosafat Gea
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Stock Exchange ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Compensation Management ◽  
Corporate Social ◽  
Positive Effect

<p><em>In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.</em></p>

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Anggi Adinda Setiarini ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Nofryanti Nofryanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earning Management ◽  
Company Performance ◽  
Financial Reports ◽  
Financial Report ◽  
Csr Disclosure ◽  
Corporate Social

The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance

scholarly journals Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

2019 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Yosafat Gea ◽  
Haryetti Haryetti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Stock Exchange ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Compensation Management ◽  
Corporate Social ◽  
Positive Effect

<p><em>In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.</em></p>

Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018

2021 ◽  
Vol 11 (1) ◽  
pp. 54-62
Author(s):  
Wahyu Mulyosari ◽  
Jemmy Rumengan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Total Population ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Test Results ◽  
Corporate Social Responsibility Disclosure ◽  
Simultaneous Test ◽  
Corporate Social

This research aims to analyze how the influence of corporate characterics on Corporate Social Responsibility Disclosure. There are 4 variables used in this research that corporate social responsibility disclosure as dependent variable, and firm size profitability, leverage as independent variables. The population used in this study were mining companies listed on the Indonesian Stock Exchange at 2014-2018 where the total population was used by 10 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study were 8 companies. The tests used in this study are classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and hypothesis testing (T test, F test andregression test). Based on the result of simultaneous test can be concluded that the firm size, and debt to asset ratio significantly affects the disclosure of corporate social responsibility, but return on asset have no significant affect on the disclosure of corporate social responsibility. Based on the partial test results can be concluded that firm size, return on asset, debt to asset ratio significantly impact the corporate social responsibility disclosure.

scholarly journals Disclosure of Corporate Social Responsibility Practices

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Md Morshadul Hasan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Financial Statements ◽  
The Body ◽  
Annual Reports ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social

This study aimed to depict the disclosure of corporate social responsibility (CSR) practices of commercial banks in Bangladesh. The sample included annual reports for the year 2018 of twenty-eight commercial banks out of thirty commercial banks listed on the Dhaka Stock Exchange (DSE) as of June 30, 2019. The data were analyzed using the content analysis technique. The findings indicate that commercial banks have made CSR contributions to eight sectors and disclosed CSR information through thirteen sections of the annual report covering a mixture of four tools. Moreover, although most of the commercial banks have disclosed some quantitative data, the aggregate amount of qualitative and mixed types of CSR disclosure is higher than that of purely quantitative ones. Additionally, all commercial banks have utilized ‘other expense' section for CSR expenditures in the body of ‘financial statements', but most of the commercial banks have ignored ‘corporate social responsibility' sub-head and preferred ‘Donation' or ‘Subscription and Donation' sub-heads in the ‘notes to financial statements'. The overall finding indicates that the CSR disclosure issue in Bangladesh has not received sufficient attention from the commercial banks. This study, therefore, recommends that CSR reporting should be formalized and regulated to enhance stakeholders' confidence in an entity's CSR practice.

scholarly journals Analisis Pengaruh Corporate Social Responsibility Terhadap Return Saham Dengan ROE Sebagai Variabel Moderating Pada Indeks LQ-45.

2021 ◽  
Vol 8 (1) ◽  
pp. 81
Author(s):  
Nofimbi Fitriani ◽  
Ali Sadikin ◽  
Amalia Wahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Returns ◽  
Negative Impact ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Total Sample ◽  
Stock Index ◽  
Return On Equity ◽  
Corporate Social

This research type is a causality with the aim of analyzing the effect of Corporate Social Responsibility on stock returns with profitability as a moderating variable on the LQ-45 Stock Index during the 2013-2017 period. The research population is all companies listed in the LQ-45 Index on the Indonesia Stock Exchange during 2013-2017. The sampling using purposive sampling method with a total sample of 23 companies. Data of this research is quantitative type with data analysis techniques consisting of descriptive analysis, testing classic assumptions, moderating regression analysis, and testing hypotheses. The results showed that there was a significant positive effect on testing the effect of Corporate Social Responsibility on Stock Returns. While the high or low profitability (Return on Equity) is considered unable to moderate the influence of Corporate Social Responsibility on Stock Returns because of the large expenditure incurred for Corporate Social Responsibility can have a negative impact on business operations that will reduce the level of profitability obtained by the investor.  

scholarly journals Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan

2021 ◽  
pp. 22-31
Author(s):  
Fivi Anggraini ◽  
Daniati Puttri ◽  
Wina Septriani ◽  
Zefriyenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Company Performance ◽  
Long Run ◽  
Close Relationship ◽  
And Performance ◽  
Capital Development ◽  
Corporate Social

Corporate social responsibility activity is a strategy that contributes to the improvement of company performance in the long run. Investment on intellectual capital development has a close relationship with stakeholders through corporate social responsibility activities that eventually affect company performance. This study aims to examine the role of intellectual capital as a mediator between corporate social responsibility and banking company performance. The samples for this study were 20 bank companies that were listed on the Indonesia Stock Exchange (IDX) in year 2014-2018. The findings have proved empirically that intellectual capital as a mediating variable has a significant effect on the relationship between corporate social responsibility and performance of bank companies. Therefore, bank companies are expected to invest more intangible assets or intellectual capital and deliver their corporate social responsibility activities. As an implication of this study, the bank companies must carry out activities that provide added and unique values from their corporate social responsibility programs because the programs are the company's responsibility to fulfil the applicable regulations, community and their environment.

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