scholarly journals Profit Motive, Stakeholder Needs and Economic Dimension of Corporate Social Responsibility: Analysis on The Moderating Role of Religiosity

2018 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Aminu Ahmadu Hamidu ◽  
Md. Harashid Haron ◽  
Azlan Amran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Partial Least Square ◽  
Least Square ◽  
Profit Motive ◽  
Economic Dimension ◽  
Goods And Services ◽  
Corporate Social ◽  
Stakeholder Needs

Economic dimension of corporate social responsibility (CSR) represent the main aim of establishing all forms of business organizations. The outcome from all transactions translate into the process of attaining continuity, growth, satisfactory returns, maximization of shareholders wealth and provision of goods and services to the community. Achievement of all these goals depends on how managers are able to perfect the profit motive objective and satisfy the needs of all stakeholders. A total of 164 respondents who are the managers responsible for decision making on all corporate social responsibility activities were engaged in answering the questionnaire for this study. The managers were representing different sub sectors of the Nigerian financial sector. A statistical analysis on the data was done by using the partial least square approach (PLS-SEM). Results from the analysis revealed that both profit motive and stakeholder needs are positively related with the economic dimension of CSR. Religiosity of managers is also positively related with ability of managers to attain economic responsibilities they were employed to achieve. With the role of religiosity as a significant moderating factor managers are expected to align CSR activities with accepted religious values that instills hard work, trust and assistance to stakeholders to fulfill the overall economic dimension of corporate social responsibility.

scholarly journals The role of Islamic Corporate Social Responsibility in building corporate image to increase customer loyalty

2021 ◽  
Vol 17 (2) ◽  
pp. 83-94
Author(s):  
Irmayanti Hasan ◽  
Lailatul Farida ◽  
Kholilah Kholilah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Corporate Image ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Survey Results ◽  
Corporate Social

This research aims to determine the influence of Islamic Corporate Social Responsibility and Corporate Image on Customer Loyalty. The research was conducted by sending questionnaires to sharia banking customers in Malang. There were 100 respondents to the study. This research is quantitative. The analysis technique used is Partial Least Square. The results showed that Islamic Corporate Social Responsibility affects Corporate Image and Customer Loyalty. This study successfully proved that CSR activities carried out by Sharia banking can increase customers' trust in Sharia banking. Besides, the survey results also showed that corporate image could not mediate ICSR's influence on customer loyalty because many customers do not know CSR activities done by Sharia banking. This study's limitations were question items in the questionnaire that did not pass the validity and reality test and a relatively small number of respondents. Further research can use question items that better describe the variables used, and analysis can be done on sharia banking customers throughout Indonesia so that the results can be more generalized.

scholarly journals Social Responsibility and Marketing Impact on Hospital Business Sustainability: Lesson from Indonesia

2020 ◽  
pp. 21-35
Author(s):  
Frinda Susanto ◽  
Farida Jasfar ◽  
Hamdy Hady ◽  
Robert Kristaung
Keyword(s):  
Corporate Social Responsibility ◽  
Patient Satisfaction ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Business Sustainability ◽  
Corporate Social ◽  
Positive Effect

This research empirically examines the influence of corporate and employee social responsibility, customer satisfaction, trust, and loyalty, and sustainable business variables. The methods of this study using Partial Least Square-Structural Equation Modelling with hypothesis testing. Hospitals listed on the Indonesia Stock Exchange that carry out corporate social responsibility (CSR) were used as study objects. The number of samples collected was 96 respondents. The result showed although employee social responsibility (ESR) has a positive effect on customer satisfaction and trust, it has no significant impact on business sustainability. Likewise, patient satisfaction has a positive effect on loyalty, yet it has no significant impact on business sustainability. Trust has a positive effect on patient loyalty and business sustainability. The research novelty is corporate social responsibility as a determinant of business sustainability, as both an independent and mediating variable, including the employee social responsibility. Patient trust plays a vital role as a mediator between patient satisfaction and loyalty. Ethics has the highest contribution to CSR, furthermore, employee social responsibility and measurement are valid for marketing studies.

How Can Small and Medium Enterprises Effectively Implement Corporate Social Responsibility?: An Indian Perspective

2020 ◽  
pp. 097215091986508
Author(s):  
Gaurav Dawar ◽  
Seema Singh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Small And Medium Enterprises ◽  
Research Work ◽  
Partial Least Square ◽  
Least Square ◽  
Partial Least Square Regression ◽  
Business And Society ◽  
Medium Enterprises ◽  
Corporate Social

The current study is a strategic approach to corporate social responsibility (CSR); the aim is to put forward the factors of CSR activities that enhance its effectiveness for small and medium enterprises (SMEs). To achieve this objective, the factors were extracted from the literature and described along with trusteeship theory of Mahatma Gandhi, and an exploratory study was conducted and data were collected using structured questionnaire based on pretested scale from 158 SMEs and tested using partial least square regression (PLSR). The statistics shows the overall model fit, and the findings indicate a significant relationship with effective CSR. The results of the study are in accordance with the previous research work, and we also find that environment-related CSR and partnership are crucial for the effectiveness of CSR in SMEs, stakeholders’ role are important and SMEs’ CSR practice is still informal. The variables identified from study will help SMEs in establishing a formal approach towards CSR and meeting the needs of business and society in the twenty-first century.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Pertambangan dan Pertanian yang Terdaftar Di Bursa Efek Tahun 2012-2014)

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Rachmat Harisianto ◽  
Dewi Sutjahyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Economic Performance ◽  
Structural Equation ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Partial Least Square ◽  
Least Square ◽  
Corporate Social

ABSTRACTThis research was conducted to analyze the effect of Corporate Social Responsibility performance indicators Economic, Environmental, and Social on financial performance. This study was made to determine how the implementation of Corporate Social Responsibility Financial Performance. The method used in this research is quantitative method and the population is a company mining and agricultural sectors listed in Indonesia Stock Exchange in 2012-2014, using data analysis SEM (Structural Equation Modelling) by the application program PLS (Partial Least Square) version 3.2. 1. Results obtained indicate that Corporate Social Responsibility (CSR) of the three indicators Economic Performance (KE), Environmental Performance (KL), Social Performance (KS) to the company's financial performance and Agriculture Mining sector not significant coefficient -0317 parameter Corporate social yangberarti responsibility (CSR) to the financial performance had a negative relationship which means no direction opposite relationship. Keywords: Influence of Corporate Social Responsibility of the three indicators Economic Performance, Environmental, and Social the Financial Performance.

Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability

2020 ◽  
Vol 62 (4) ◽  
pp. 339-354
Author(s):  
Kamaliah Kamaliah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study. Findings From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure. Originality/value The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.

PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Ahmad Roziq ◽  
Ibnu Aburizal N MS
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource Development ◽  
Social Services ◽  
Human Resource ◽  
Resource Development ◽  
Partial Least Square ◽  
Least Square ◽  
Islamic Banking ◽  
Corporate Social

Corporate social responsibility is neccessity to every corporate. Islamic banking is requirement every shariah bank to doing social services in human resource development and contribution donation with care and maintenance environment. The basic of shariah bank can be exist in UU.No.21 Tahun 2008 Pasal 4. The kind of this research is explanatory research. This research have four variable, that is financing (X1), cash (X2), profit (Y1) and corporate social responsibility (Y2). The populations in this research is an shariah bank listed in Bank of Indonesia until year of 2010. That hipotesys examination have path analyzis with Partial Least Square. The yield research can know that endogen variable have a significant influences to exsogen variable. Authentification this research with values of t-value is more bigger than t-tabel. The details is financing (X1) to profit (Y1) with value of 5,136>1,734 ; cash (X2) to profit (Y1) with value of 2,237>1,734; financing (X1) to corporate social responsibility (Y2) with value of 3,031>1,734 ; profit (Y1) to corporate social responsibility (Y2)with value of 4,053>1,734 and cash (X2) to corporate social responsibility (Y2) with value of 3,052>1,734. Value of R-square is 0,758 in first equation and 0,626 in second equation. Keyword : financing, cash, profit, corporate social responsibility, shariah bank,

Heralds of Corporate Irresponsible Behavior: Using Partial Least Square Approach of Structural Equation Modeling

2019 ◽  
Vol 42 ◽  
pp. 172-188
Author(s):  
Emmanuel Opoku Marfo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Corporate Strategy ◽  
Local Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Irresponsible Behavior ◽  
Corporate Social

This study consolidates internal and external viewpoints to look at the heralds of corporate social irresponsible behavior. As far as internal elements are concerned, we concentrate on the degree to which a firm joins corporate social responsibility (CSR) into its corporate strategy and the level to which companies commit resources into R&D for consumer oriented product development. As for external determinants, we concentrate on market sector costs forces and government agencies responsible for local governance on corrupt practices. The hypothesis we developed for the study are tested, utilizing unique survey data of 120 companies spanning a period of five years. The outcome demonstrates that consolidating corporate social responsibility into business strategy and putting resources into R&D both foresee less socially irresponsible behaviors by companies. Conversely, pressures from costs and corrupt practices within governmental setting associates directly with incremental probability of irresponsible social and behaviors of companies in Ghana.

scholarly journals Relationship between ethical corporate social responsibility and customer loyalty: the mediating role of customers’ gratitude

2021 ◽  
Vol 12 (8) ◽  
pp. 2194-2216
Author(s):  
Abdelsalam Adam Hamid ◽  
Maigana Amsami ◽  
Siddiq Balal Ibrahim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
North East ◽  
Corporate Social ◽  
Retail Banks

The purpose of this study was to examine whether customer gratitude mediates the association between ethical corporate social responsibility and customer loyalty. A cross-sectional survey was adopted. A total of 430 individual customers of retail banks located in some selected towns in north-east region of Nigeria were selected using convenience sampling. Structured questionnaires were used to collect. Descriptive statistics and partial least square structural equation modeling were used in data analysis. Finding showed that ethical corporate social responsibility positively and significantly affected customer loyalty. Also, a positive and significant effect of ethical corporate social responsibility on customer gratitude was observed. Furthermore, it was observed that customer gratitude and customer loyalty are positively associated. Also, customer gratitude mediated between ethical corporate social responsibility and customer loyalty. This study concluded that customer gratitude mediated the influence of ethical corporate social responsibility on customer loyalty. The finding of this study will help managers of Nigerian retail banks to develop ethical corporate social practices which strongly create feelings of gratitude among their banks’ customers in order to take advantage of customers’ gratitude, and eventually cultivate customers’ loyalty.

scholarly journals Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable

2019 ◽  
Vol 3 (1) ◽  
pp. 55 ◽  
Author(s):  
Mukhtaruddin Mukhtaruddin ◽  
Ubaidillah Ubaidillah ◽  
Kencana Dewi ◽  
Arista Hakiki ◽  
Nopriyanto Nopriyanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Negative Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Good Corporate Governance ◽  
Corporate Social

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.

scholarly journals PENGARUH GCG dan CSR TERHADAP MANAJEMEN LABA SERTA DAMPAKNYA PADA TAX AVOIDANCE

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 1-16
Author(s):  
Rahmawati Rahmawati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Tax Avoidance ◽  
Partial Least Square ◽  
Least Square ◽  
Positive Direction ◽  
Good Corporate Governance ◽  
Corporate Social

This study discusses analyzing and obtaining empirical evidence regarding Good Corporate Governance, and Corporate Social Responsibility regarding earnings management and its impact on Tax Avoidance. This study uses research samples published on the Indonesia Stock Exchange for the period 2013-2017. Hypothesis testing using the Partial Least Square method using Smart PLS 3.0 software. The results showed that corporate social responsibility has a positive effect on earnings management, corporate governance contributes to tax avoidance, earnings management is able to mediate the significant influence of good corporate governance on tax avoidance with a positive direction, and management earnings mediate social responsibility that is not significant towards tax avoidance in a positive direction.

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