scholarly journals - Corporate managers' awareness of religious teachings and its impact on corporate social responsibility disclosure - A quantitative study : وعي مديري الشركات بالتعاليم الدينية وتأثيره على مستوى الإفصاح عن المسؤولية الاجتماعية للشركات - دراسة كمية -

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Muamr Ahmed Darawi,  Abdullah Mohammed Ayedh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Environmental Disclosure ◽  
Four Dimensions ◽  
Corporate Managers ◽  
Intelligent Modeling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The aim of this paper is to determine the impact of awareness of religious teachings on corporate social responsibility disclosure in Libya. To achieve this aim (310) of the questionnaires were distributed to respondents who are the managers of companies operating in Libya in 2018. The spss modeling was used in the descriptive analysis of the data, and the intelligent modeling used the least squares (PLS-SEM) to test the hypothesis study. The study found that there is a positive relationship between the company manager's perception of religious teachings related to the social responsibility disclosure and the corporate social responsibility disclosure level of the companies which operate in Libya. The impact has extended to the four dimensions of disclosure: community disclosure, environmental disclosure, employee disclosure, and product - Customer disclosure.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

scholarly journals The impact of corporate social responsibility on consumer’s relationship intention: Evidence from MENA countries

2021 ◽  
Vol 10 (4) ◽  
pp. 8-14
Author(s):  
Aws AlHares ◽  
Tarek Abu-Asi ◽  
Gerard Dominic ◽  
Ruba Al Abed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Policy Makers ◽  
Four Dimensions ◽  
Mena Countries ◽  
Relevant Role ◽  
Corporate Social ◽  
The Impact

Corporate social responsibility (CSR) raised the attention of the MENA market, given its capacity to influence consumers’ purchase intention and, particularly, consumers’ repurchase intention. Therefore, CSR helps to build a long-term relationship between the companies with its consumers. Following this new trend, our work contributes to the understanding of how CSR contributes to a long-term relationship with consumers. To achieve that, we considered the four dimensions of CSR (philanthropic, legal, organisation, and ethics) and used those constructs to evaluate the consumers’ relationship intention with companies. Our research was performed in MENA countries by interviewing 1632 consumers. Our findings showed that the philanthropic, legal, and ethical dimensions played a relevant role in determining a long-term relationship between the companies and consumers. This research results differ from the results gained by other researchers in previous studies. Therefore, to establish a long-term relationship with consumers, MENA countries’ companies should focus on philanthropy, legal, and ethics. This study extends, as well as contributes to the extant corporate social responsibility literature by offering new evidence on the impact of corporate social responsibility on consumer relationship intention. The findings will help regulators and policy-makers in evaluating the adequacy of the current corporate social responsibility reforms to prevent management misconduct and scandals.

scholarly journals Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Budiyono Budiyono ◽  
Dewi Maryam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Prices ◽  
Stock Exchange ◽  
Social Orientation ◽  
Public Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.

scholarly journals DAMPAK PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. HOLCIM INDONESIA, Tbk TERHADAP MASYARAKAT LOKAL DI KABUPATEN CILACAP

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Novita Novita ◽  
Francy Iriani
Keyword(s):  
Corporate Social Responsibility ◽  
Focus Group ◽  
Social Responsibility ◽  
Focus Group Discussion ◽  
Descriptive Analysis ◽  
Group Discussion ◽  
Self Regulation ◽  
Community Empowerment ◽  
Corporate Social ◽  
The Impact

Tujuan dari penelitian ini adalah untuk mengetahui jenis program Corporate Social Responsibility (CSR) PT. Holcim Indonesia Tbk serta dampak dari program tersebut terhadap masyarakat lokal di Kabupaten Cilacap. Sebagai perusahaan yang kerap menjadi badan usaha terbesar di lingkungannya, Holcim sadar akan tanggung jawabnya terhadap masyarakat. CSR adalah bentuk regulasi diri sebuah perusahaan yang diintegrasikan dalam model bisnis. Salah satu kegiatan CSR Holcim adalah pemberdayaan masyarakat di wilayah salah satu plant Holcim yaitu Kabupaten Cilacap. Metode penelitian yang digunakan dalam melakukan analisis adalah melalui studi literatur, wawancara, observasi, kuesioner, dan Focus Group Discussion dengan para pengurus, kader, dan anggota masyarakat. Sedangkan responden yang menjadi sampel penelitian adalah 25 posdaya yang berdiri sebelum program CSR PT Holcim Indonesia Tbk dengan jumlah responden 111 orang, dan 11 posdaya yang merupakan bentukan PT Holcim Indonesia Tbk dengan jumlah responden 37 orang. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis kuadran. Berdasarkan analisis dari variabel yang telah diamati, hasil dari penelitian ini menunjukkan bahwa jenis program CSR yang dilakukan PT. Holcim Indonesia Tbk terhadap masyarakat Kabupaten Cilacap adalah berupa gerakan pemberdayaan masyarakat dan desa dalam bentuk Posdaya. Program ini berdampak pada terjadinya perbaikan dalam hal kepengurusan Posdaya serta kemandirian ekonomi masyarakat. Selain itu PT. Holcim Indonesia, Tbk melakukan pendampingan secara berkelanjutan serta evaluasi terhadap kegiatan yang telah dilaksanakan. Kata Kunci: Corporate Social Responsibility, Pemberdayaan Masyarakat, Posdaya, Keberlanjutan The purpose of this research is to know the types of Corporate Social Responsibility (CSR) program done by PT.Holcim Indonesia Tbk as well as the impact of the program on the local communities of Cilacap district. As one of the largest business entity in its environment, PT Holcim,Tbk aware of its responsibility towards the society. CSR is done by PT Holcim, tbk, as a form of self-regulation that is integrated in their business model. One of their CSR is done by empowering community in the region. This research is conducted in one of the Holcim plant in Cilacap district. The analytical methods used in this research are: studying the related literature, interviews, observations, questionnaires, and Focus Group Discussion (FGD) with the Executive Board, cadres, and community members of Posdaya. The research sample are 25 Posdaya that are established before PT Holcim Indonesia CSR program Tbk directed to the society with the total number of respondents are 111 people, and 11 Posdaya which were formed by PT Holcim Indonesia Tbk, with the total number of respondents are37 people.The data gathered then analyzed using descriptive analysis and quadrant analysis.The result of this research shows that the type of CSR programs done by PT. Holcim Indonesia Tbk. on Kabupaten Cilacap society are: The type of CSR done in the form of community empowerment movement that called as Posdaya. The program done by PT Holcim Tbk has an impact on the improvement of the managerial skills of the Posdaya organizing comitee, and the empowerment program is also improving the economic independence of the member of Posdaya as well as the district community. In addition, PT. Holcim Indonesia Tbk provides guidance on an ongoing basis to the Posdaya management and provides evaluations on the activities carried out by Posdaya. Key Words: Corporate Social Responsibility, Community Empowerment, Posdaya, Sustainability.  

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 Impact of Companies’ Characteristics on the Relationship between Corporate Social Responsibility Disclosure and Corporate financial Performance - An Empirical Analysis

2021 ◽  
Vol 39 (7) ◽  
Author(s):  
Sayeed Zafar Qazi ◽  
Parvesh Kumar Aspal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Support ◽  
Corporate Financial Performance ◽  
Economic Point ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Strategic managers are persistently accosting with the decision of switching the scared corporate resource for the community welfare to balance the shareholders’ and multiple stakeholders’ interests. Corporate houses are presumed to not only intensify the economic priorities of investors, but must also consider the community and environmental ramifications as well. Presently, corporations are in dilemma over whether investment in corporate social responsibility (CSR) initiatives will be a cost or gain from an economic point of view. For this purpose, the association between CSR disclosure and corporate financial performance has been empirically explored and also the company characteristic has been considered as a significant and interesting factor influencing the association between CSR and corporate financial performance. The prime objective of the present paper is to examine the impact of companies’ characteristics i.e., Age of company on the relationship between corporate social responsibility disclosure and corporate financial performance. Panel data regression statistical technique has been applied to investigate and analyze the relationship. The findings of the study reveal that companies CSR have significant influence on their financial performances.  But, on the other hand the company characteristic, age of the company has no significant impact on the corporate financial performance. The findings are found consistent with earlier studies, which validate the company’s venture in undertaking the CSR initiatives. The present study addresses theoretical as well as empirical support and inspiration for the corporations towards CSR initiatives.

scholarly journals SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 9 (2) ◽  
pp. 192
Author(s):  
Irma Lailatus Shoimah ◽  
Y Anni Aryani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Slack Resources ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

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