scholarly journals Pengaruh Growth Opportunity, Corporate Social Responsibility, Good Corporate Governance dan Keputusan Investasi terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Property, Real Estate & Building Construction Periode 2013-2017)

2021 ◽  
Vol 9 (1) ◽  
pp. 333
Author(s):  
Muhammad Fariz Wiranoto
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Audit Committee ◽  
Investment Decision ◽  
Investment Decisions ◽  
Managerial Ownership ◽  
Growth Opportunities ◽  
Growth Opportunity ◽  
Corporate Social

This study analyses influence growth opportunities, corporate social responsibility, managerial ownership, committee audit, and investment decision to the company property, real estate & buildings construction sector from 2013 to 2017. This research is quantitative, employing purposive sampling and obtaining samples from 49 companies. Technique analysis used is multiple regression by SPSS. The research results show that growth opportunities, corporate social responsibility, managerial ownership, committee audit, and investment decision have a significant influence on the company. Partial it shows that: 1) growth opportunities have a positive impact significantly on the company, based on the results of data analysis, the companies experiencing a decline and increasing growth opportunity are also proven to be followed by an increase and decrease in firm value or (PER). 2) corporate social responsibility does not have significantly on the company. Based on data analysis from 40 sample companies, only one company presents more than 50% GRI information. 3) Managerial ownership does not have significantly on the company. From the data analysis results, most companies do not have managerial ownership companies. 4) The audit committee has no significant effect on the company's value because an audit committee in the company is seen only as a fulfilment of the government's regulatory obligations. The audit committee has not carried out its obligations in a manner maximum. 5) Investment decisions significantly do not affect the company's value because most companies have not implemented meaningful investment decisions, as evidenced by a TAG value of less than 1.

scholarly journals Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia

2021 ◽  
Vol 2 (4) ◽  
pp. 268-285
Author(s):  
Kenny Ardillah ◽  
Thenia Thenia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

scholarly journals Determination Disclosure of Corporate Social Responsibility

2020 ◽  
Vol 3 (1) ◽  
pp. 14-27
Author(s):  
Kezia Winarto ◽  
Dyna Rachmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities

scholarly journals PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

2021 ◽  
Vol 15 (1) ◽  
pp. 42-70
Author(s):  
Farah Latifah Nurfauziah ◽  
Citra Kharisma Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

scholarly journals Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening

2020 ◽  
Vol 10 (2) ◽  
pp. 118-131
Author(s):  
Anang Ariful Habib ◽  
Muhammad Miqdad ◽  
Yosefa Sayekti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Audit Committee ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values ​​from the community. So, companies can survive and develop, and it can increase profitability in the future.  CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 – 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly.  The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR.

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 Pengaruh Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

2017 ◽  
Vol 17 (1) ◽  
pp. 33
Author(s):  
Sunarsih Sunarsih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Committee ◽  
Panel Data Analysis ◽  
Governance Mechanism ◽  
Csr Disclosure ◽  
Corporate Social

This study examines the effect of earnings management on corporate social responsibility disclosure (CSR) with corporate governance mechanism as moderating variable. The size of the audit committee, the number of boards of commissioners, and the majority shareholding are the proxies of corporate governance. The tests used data obtained from all companies listed in the Jakarta Islamic Index (JII) during the period 2011-201. Data analysis was done by panel data analysis technique. The results showed that earnings management proved to have no effect on CSR disclosure. The size of the audit committee, the number of boards of commissioners, and the majority share ownership proved unable to moderate the relationship between earnings management and CSR disclosure. The implication of this research found that companies listed in JII are worthy of consideration as a company that is in accordance with Islamic sharia due to the minimum practice of earnings management. The variables of earnings management, corporate governance, and interaction results can explain the extent of CSR disclosure in companies listed in JII during the period 2011-2015 amounting to 41.94%.[Penelitian ini menguji pengaruh manajemen laba terhadap pengungkapan corporate social responsibility (CSR) dengan mekanisme corporate governance sebagai pemoderasi. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas adalah proksi dari corporate governance. Pengujian menggunakan data yang diperoleh dari seluruh perusahaan yang terdaftar di Jakarta Islamic Index (JII) selama periode 2011-2015. Analisis data dilakukan dengan teknik analisis data panel. Hasil penelitian menunjukan bahwa manajemen laba terbukti tidak berpengaruh terhadap pengungkapan CSR. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas terbukti tidak mampu memoderasi hubungan manajemen laba terhadap pengungkapan CSR. Implikasi temuan penelitian ini adalah perusahaan yang terdaftar di JII layak dipertimbangkan sebagai perusahaan yang sudah sesuai dengan syariah islam karena minimalnya praktik manajemen laba. Variabel manajemen laba, corporate governance, serta hasil interaksi keduanya dapat menjelaskan luas pengungkapan CSR pada perusahaan yang terdaftar di JII selama periode 2011-2015 sebesar 41,94%.]

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 12 (2) ◽  
pp. 102-115
Author(s):  
Padma Adriana Sari ◽  
Berlia Tri Handini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the influence of managerial ownership, institutional ownership and audit committee on the disclosure of Corporate Social Responsibility. The population in this study is consumer goods industry company registered in the Indonesian Stock Exchange period 2014 to 2018. The research sample was selected using purposive sampling method with a total of 16 companies and a period of 4 years. The research uses quantitative methods with multiple linear regression methods. The results showed that managerial ownership had no significant effect on CSR disclosure, institutional ownership had a significant positive effect on CSR disclosure and audit committees had a significant positive effect on CSR disclosure.

scholarly journals Influence of Investment Decisions, Corporate Social Responsibility and Company Growth in Companies Manufacturing of the Sub-Sector of Consumption Goods Registered in Indonesia Stock Exchange Year 2017-2019

2020 ◽  
Vol 3 (4) ◽  
pp. 3421-3432
Author(s):  
Anggiat Sinurat ◽  
Elfina Okto Posmaida Damanik ◽  
Risma Munthe ◽  
Eva Sriwiyanti ◽  
Sri Martina
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Corporate Social ◽  
Company Growth

This study aims to determine the effect of investment decisions, corporate social responsibility and company growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Several previous studies on different firm values. Therefore, other research needs to be done to retest the theory of value. The research data is obtained from sample companies which can be downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The data analysis process that is done first is the classical assumption test, multiple regression analysis and then testing the hypothesis. The results of the study partially show that only investment decisions have a positive and significant effect on firm value. Meanwhile, the growth of companies and corporate social responsibility has no effect on firm value. The results of the research simultaneously show that corporate social responsibility and company growth have a significant effect on firm value.

scholarly journals PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015)

2017 ◽  
Vol 2 (2) ◽  
pp. 121-131
Author(s):  
Anna Sukasih ◽  
Eko Sugiyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Audit Committee ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Corporate Social

The aim of this research is to analysis the influence of managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance on the disclosure of Corporate Social Responsibility (CSR). The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the company’s annual report. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique and found 24 companies, with 5 years of observation. So, the total sample studied was 120. The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this study using multiple regression analysis with t-test, f, and coefficient of determination. The result indicate that managerial ownership and institutional ownership have a significant influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, audit committee, size of board of commissioners, and environmental performance don’t have significant influence on the disclosure of Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility (CSR), managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance.

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

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