scholarly journals Analisis Relevansi Nilai Informasi Akuntansi Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2021 ◽  
Vol 15 (2) ◽  
pp. 79-86
Author(s):  
Indhung Listyaningrum ◽  
Katika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Banking Sector ◽  
Value Relevance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Book Value ◽  
Csr Disclosure ◽  
Corporate Social

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.

scholarly journals The Relevance Analysis Of Accounting Information, Corporate Social Responsibility And Leverage As Moderation Variables

2021 ◽  
Vol 3 (2) ◽  
pp. 46-60
Author(s):  
Indhung Listyaningrum ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Information Value ◽  
Share Price ◽  
Sample Number ◽  
Book Value ◽  
Corporate Social

An investor always needs accounting information in determining an investment decision. Accounting information relates to many matters relating to the Company's activities in certain periods. The research aims to test and analyse the relevance of accounting information, corporate social responsibility and leverage as moderation variables. The study population of 11 banking companies registered in the IDX period was 2015 – 2018 with a sample number of 44 observations. This sampling technique uses the purposive sampling method. This research hypothesis test uses multiple linear regression with the Moderated Regression Analyys (MRA) approach. Independent variables in this study are the value of profit, book value, and corporate social responsibility. Leverage as a moderation variable and stock price as the dependent variable. The results of this study show that the value of profit, book value and corporate social responsibility affect the stock price. Leverage as a moderation variable can strengthen the book value relationship to the share price, but it cannot strengthen the value of profit relationship to the share price and corporate social responsibility towards the share price. It can be concluded that the value of profit, book value and corporate social responsibility has the relevance of accounting information value. Leverage as a moderation variable can only strengthen the book value relationship to the share price. The degree of research is expected to increase the amount of data samples to achieve more significant results.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

2016 ◽  
Vol 6 (1) ◽  
pp. 74
Author(s):  
Putri Fika Hidayansyah ◽  
Musa Hubeis ◽  
Abdul Kohar Irwanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Hypothesis Test ◽  
Value Added ◽  
Equation Modeling ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

2016 ◽  
Vol 6 (1) ◽  
pp. 74
Author(s):  
Putri Fika Hidayansyah ◽  
Musa Hubeis ◽  
Abdul Kohar Irwanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Hypothesis Test ◽  
Value Added ◽  
Equation Modeling ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

scholarly journals The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences

2019 ◽  
Vol 9 (2) ◽  
pp. 143
Author(s):  
Dody Hapsoro ◽  
Ratna Dwi Sulistyarini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Trading Volume ◽  
Price Volatility ◽  
Economic Consequences ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.

scholarly journals Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries

2018 ◽  
Vol 21 (2) ◽  
Author(s):  
Aria Farah Mita ◽  
Harry Ferdinand Silalahi ◽  
Alin Halimastussadiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Services ◽  
Commercial Banks ◽  
Banking Sector ◽  
Sustainability Reporting ◽  
Financial Industry ◽  
Asean Countries ◽  
Csr Disclosure ◽  
Corporate Social

The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.

scholarly journals PENGARUH ELEMEN-ELEMEN CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Ester Ayu Febriana ◽  
Abdul Halim ◽  
Ati Retna Sari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of elements of Corporate Governance (CG) on the extent of Corporate Social Responsibility (CSR) disclosure in banking companies listed on the IDX and identify the factors that influence companies to conduct disclosure of Corporate Social Responsibility (CSR). The elements of Corporate Governance in this study consist of managerial ownership, institutional ownership, audit committee, board of commissioners size, independent board of commissioners and audit quality. The results of the hypothesis test indicate that the Corporate Governance (GCG) variable significantly influences the disclosure of Corporate Social Responsibility (CSR) on banking companies listed on the IDX. These results can be proven by the results of hypothesis testing which results in Corporate Governance criteria consisting of managerial ownership, institutional ownership, audit committee, board of commissioners, independent board of commissioners and audit quality simultaneously having a significant effect on the disclosure of Corporate Social Responsibility (CSR) in the company banking registered on the IDX. While partially only institutional ownership and audit quality do not significantly influence the disclosure of Corporate Social Responsibility (CSR) in pharmaceutical sub-sector companies listed on the IDX.

scholarly journals Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

2021 ◽  
Vol 31 (11) ◽  
pp. 2704
Author(s):  
Ni Made Ardi Naraswari ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Sampling Technique ◽  
Book Value ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

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