scholarly journals ANALISIS PENGARUH ENVIROMENTAL PERFORMANCE DAN SIZE TERHADAP NET PROFIT MARGIN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2015

2018 ◽  
Vol 9 (2) ◽  
pp. 91
Author(s):  
Trias Madanika Kusumaningrum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Profit Margin ◽  
Significant Negative Effect ◽  
Net Profit ◽  
Negative Effect ◽  
The Difference ◽  
Corporate Social ◽  
Positive Effect

This study aimed to analyze the influence of Environmental Performance, SIZE, and Corporate Social Responsibility to the net profit margin and the difference between the influence of the Environmental Performance and Corporate Social Responsibility SIZE as an intervening variable.The samples were registered manufactories on BEI, with total amount of samples (n) were 93 with pooling data method from 2013 to 2015. Sample was taken using purposive sampling method based on particular criteria which was appropriate with research purposes.The results showed that the Environmental Performance (EP) significant negative effect on Corporate Social Responsibility (CSR), Size significant negative effect on Corporate Social Responsibility (CSR), Environmental Performance (EP) significant positive effect on net profit margin (NPM), Size does not effect on the net profit margin (NPM), Corporate Social Responsibility (CSR) has no effect on net profit margin (NPM), Corporate Social Responsibility (CSR) in the first model did not prove to mediate Environmental Performance (EP) to Net Profit Margin (NPM), and Corporate Social Responsibility (CSR) in the second model is not proven to mediate Size to Net Profit Margin (NPM).         

scholarly journals Pengaruh Mekanisme GCG Dan CSR Terhadap Kinerja Keuangan Yang Dimediasi Manajemen Laba

2021 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Renaldy Alviansyah ◽  
I Gede Adiputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Tobin’S Q ◽  
Significant Positive Effect ◽  
Tobin's Q ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study examines the impact of corporate governance mechanism and corporate social responsibility to financial performance. This study consists of four independent variables, one mediating variable, and three dependent variables, namely the proportion of independent board of commissioners, institutional ownership, audit committee, and corporate social responsibility as an independent variabel, earnings management as a mediating variable, and ROA, EPS, and Tobin;s Q as the dependent variable. The research method used is descriptive method with a qualitative approach. The sample in this study are 19 manufacturing company which listed on the Indonesia Stock Exchange from 2017 until 2019 who selected through purposive sampling method. The result of this study are the proportion of independent board of commissioners and institutional ownership not significant negative effect on earnings management, the audit committee has a significant positive effect on earnings management, corporate social responsibility has no significant positive effect on earnings management, corporate governance mechanisms do not have a significant negative effect on ROA, the proportion of independent commissioners and institutional ownership did not have a significant negative effect on EPS, the audit committee did not have a significant positive effect on EPS, corporate governance mechanisms did not have a significant positive effect on Tobin's Q, corporate social responsibility did not have a significant negative effect on financial performance, earnings management does not have a significant negative effect on ROA, earnings management has a significant negative effect on Tobin's Q, earnings management does not have a significant positive effect mut on EPS, governance mechanisms per business have a positive effect on ROA and EPS mediated by earnings management, corporate governance mechanisms negatively affect Tobin's Q mediated by earnings management, and corporate social responsibility has a positive effect on mediated financial performance by earnings management.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan. Penelitian ini terdiri dari empat variabel independen, satu variabel mediasi, dan tiga variabel dependen, yaitu proporsi dewan komisaris independen, kepemilikan institusional, komite audit, dan tanggung jawab sosial perusahaan sebagai variabel independen, manajemen laba sebagai variabel mediasi, dan ROA, EPS, dan Tobin’s Q sebagai variabel dependen. Metode riset yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Sampel dari penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2017 sampai 2019 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap manajemen laba, komite audit berpengaruh positif signifikan terhadap manajemen laba, tanggung jawab sosial perusahaan berpengaruh positif tidak signifikan terhadap manajemen laba, Mekanisme tata kelola perusahaan berpengaruh negatif tidak signifikan terhadap ROA, proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap EPS, komite audit berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif tidak signifikan terhadap Tobin’s Q, tanggung jawab sosial perusahaan berpengaruh negatif tidak signifikan terhadap kinerja keuangan, manajemen laba berpengaruh negatif tidak signifikan terhadap ROA, manajemen laba berpengaruh negatif signifikan terhadap Tobin’s Q, manajemen laba berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif terhadap ROA dan EPS dimediasi oleh manajemen laba, mekanisme tata kelola perusahaan berpengaruh negatif terhadap Tobin’s Q dimediasi oleh manajemen laba, dan tanggung jawab sosial perusahaan berpengaruh positif terhadap kinerja keuangan dimediasi oleh manajemen laba.

scholarly journals THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2019 ◽  
Vol 7 (3) ◽  
pp. 301-308
Author(s):  
Pipit Rosita Andarsari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

scholarly journals Determinan CSR dan Dampaknya Terhadap Nilai Perusahaan

2019 ◽  
Vol 5 (2) ◽  
pp. 1395-1410
Author(s):  
Kiki Yuliandara ◽  
Amri Amrulloh ◽  
Amir Indrabudiman ◽  
Sugeng Riyadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Company Size ◽  
Corporate Values ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.

scholarly journals The Effect of Corporate Social Responsibility (CSR), Food Quality, and Perceived Value on Repurchase Intention Through Customer Satisfaction as Intervening Variables in The Pandemi Covid-19 Era (Study On "Chatime" Bubble Drink Products)

2021 ◽  
Vol 5 (1) ◽  
pp. 60-77
Author(s):  
Mohc. Velian Muhajir ◽  
Tias Andarini Indarwati
Keyword(s):  
Corporate Social Responsibility ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Food Quality ◽  
Perceived Value ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

Bubble drink products are one of the beverage trends that have developed this year, even during the Covid 19 pandemic. One of the bubble drink brands that is in demand by the public especially teenagers in Indonesia is Chatime, in which consumers do not buy Chatime just once. The purpose of this paper is to study the effect of corporate social responsibility, food quality, customer satisfaction, on repurchase intention, through customer satisfaction. The research sampling techniques used are nonprobability sampling by judgmental sampling. This study focuses on Chatime consumers who bought Chatime products during a pandemic Covid-19. The data analysis technique is used path analysis. The results show that CSR has a negative effect on repurchase intention and customer satisfaction, food quality has a positive effect on repurchase intention and customer satisfaction, perceived value has a negative effect on repurchase intention, but has a positive effect on customer satisfaction.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2010-2014

2019 ◽  
Vol 12 (1) ◽  
pp. 24-40
Author(s):  
Farianita Lestari ◽  
Dewi Rahmayanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Hypothesis Test ◽  
Profit Margin ◽  
Tobin’S Q ◽  
Corporate Value ◽  
Tobin's Q ◽  
Net Profit ◽  
Corporate Social

The purpose of this research to analyze the influence of Return On Asset (ROA) and Net Profit Margin (NPM) on corporate value with CSR as a moderating variable in the mining company listed on the Indonesia Stock Exchange in the period of 2010 -2014. The number of population for this research is 40 company and the number of sample that examined after passed the purposive sampling phase is 11 company. The analysis method used in this research that is with moderated regression analysis, panel data regression, hypothesis test that is determinant coefficient, test F, and test T. From the result of simultan analysis variable Return On Asset (ROA), Net Profit Margin (NPM) and Corporate Social Responsibility (CSR) have significant influence toward corporate value (tobin’s Q). The result of partial this research shows that only Return On Asset (ROA) have significant influence toward corporate value (tobin’s Q). The disclosure of Corporate Social Responsibility (CSR) is can’t able to moderate relation of NPM and corporate value, and able to moderate relation of ROA and corporate value

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 Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

scholarly journals Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

2019 ◽  
Vol 9 (4) ◽  
pp. 148
Author(s):  
Zainab Masitha ◽  
Djuminah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Effect ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

scholarly journals The role of institutional ownership in strengthening to the enterprise value on the banking issuers

2019 ◽  
Vol 14 (1) ◽  
pp. 42-54
Author(s):  
Iskandar Muda ◽  
Erlina ◽  
Muhammad Panca Diharja ◽  
Normah Haji Omar ◽  
Jamaliah Said
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Enterprise Value ◽  
Net Profit ◽  
Corporate Social

This study examines the role of institutional ownership in moderating the relation between fundamental factors of a company and Corporate Social Responsibility (CSR) and Enterprise Value (firm value). The type of this research is an explanation research method. The sampling method was a proportional random sampling method of the population of banking companies of the Indonesian Stock Exchange. The method of data collection was documentation. The method of data analysis was Multiple Regression Analysis. The results of this study showed that simultaneous net profit margin and corporate social responsibility had a significant effect on the firm value. Partial test shows that net profit margin variables had an effect on the firm value and corporate social responsibility variables, which consist of economy, and had no influence on firm value. The results also indicated that institutional ownership strengthened the relation of fundamental factors and corporate social responsibility with the Enterprise Value.

scholarly journals ENHANCING FINANCIAL PERFORMANCE THROUGH ENVIRONMENT PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY

TRIKONOMIKA ◽  
2020 ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Environment Performance ◽  
Positive Effect

This study examined the effect of environmental performance on financial performance with corporate social responsibility as a mediating variable for 234 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Multiple linier regression was used to examine for the effect of environmental performance on financial performance. Sobel test was used to examine for the role of corporate social responsibility as a mediating variable. Results indicate that that environmental performance and corporate social responsibility have a positive effect on financial performance. In addition, corporate social responsibility is able to mediate the effect of environmental performance on financial performance.

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