scholarly journals PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 3 (2) ◽  
pp. 58-71
Author(s):  
Desyderia Ingriani Wahyuni Yassim ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).  Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis.  Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci :   ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

scholarly journals Pengaruh Kepemilikan Institusional dan Kinerja Keuangan Terhadap Penghindaran Pajak dengan CSR Sebagai Pemediasi

2018 ◽  
Vol 9 (2) ◽  
pp. 56-66 ◽  
Author(s):  
Adhitya Putri Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Corporate Social

AbstractThis study aims to determine the effect of Institutional Ownership and Return On Assets on Tax Avoidance with Corporate Social Responsibility as an intervening variable. This research was conducted on plantation issuers listed on the Indonesia Stock Exchange in 2012-2016. The sample in this study was obtained using a purposive sampling technique and based on predetermined criteria, a sample of 14 plantation issuers was obtained. The analytical method used is path analysis with a significant level of 5%. The results showed that Institutional Ownership variables did not significantly influence either directly or indirectly through Corporate Social Responsibility. While the Return On Asset variable significantly affects Tax Avoidance both directly and through Corporate Social Responsibility. This research also shows that Tax Avoidance has a significant effect on Corporate Social Responsibility. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional dan Return On Asset terhadap Penghindaran Pajak dengan Corporate Social Responsibility sebagai variable intervening. Penelitian ini dilakukan pada emiten perkebunan yang terdaftar di BEI tahun 2012-2016. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling dan berdasarkan kriteria yang telah ditentukan maka diperoleh sample sebanyak 14 emiten perkebunan. Metode analisis yang digunakan adalah path analysis dengan tingkat signifikan sebesar 5%. Hasil penelitian menunjukkan bahwa variabel Kepemilikan Institusional tidak berpengaruh secara signifika baik secara langsung maupun tidak langsung melalui Corporate Social Responsibility. Sedangkan variabel Return On Asset berpengaruh secara signifikan terhadap Penghindaran Pajak baik secara langsung maupun melalui Corporate Social Responsibility. Penelitian ini juga menunjukkan bahwa Penghindaran Pajak berpengaruh secara signifikan terhadap Corporate Social Responsibility.

scholarly journals PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Nur Abfifa Nugraini ◽  
Wiwik Wahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Complete Information ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

2019 ◽  
pp. 1992
Author(s):  
Pande Putu Biantari Darmayanti ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

scholarly journals DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (2) ◽  
pp. 100
Author(s):  
Nanda Amelia Jauhari ◽  
Fajar Satriya Segarawasesa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Data Types ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2021 ◽  
pp. 88-98
Author(s):  
Jessica Sumondag ◽  
Linda A. O Tanor ◽  
Anita N. Kambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Social Activity ◽  
Industrial Sector ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

ABSTRAK Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility  dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility. Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage. ABSTRACT Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility. Keywords: Corporate Social Responsibility, Profitability, Leverage.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

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 Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

2021 ◽  
Vol 2 (1) ◽  
pp. 30-34
Author(s):  
Eko Meiningsih Susilowati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Corporate Management ◽  
Manufacturing Companies ◽  
Corporate Social

ABSTRACT   This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study.   Keywords: financial performance, corporate social responsibility  

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Fenti Arum Farantika ◽  
Dwi Ermayanti Susilo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Corporate Social

This study aims to determine the effect of corporate social responsibility, profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. This study uses quantitative research methods. The population in this study amounted to 181 companies and after going through the purposive sampling method, the number of samples used in this study became 30 companies for 4 years with a total of 120 samples. The type of data used in this research is quantitative by using online document collection techniques in the form of annual reports that have been officially published by the IDX in 2017-2020. Data analysis techniques in this study used descriptive statistical tests, classical assumption tests, Multiple Linear Regression Analysis, t test (partial) and f test (simultaneous). The results showed that Corporate Social Responsibility, Profitability, and Leverage had a significant effect on firm value.

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