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 The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable

2018 ◽  
Vol 3 (1) ◽  
pp. 41-60 ◽  
Author(s):  
Mayang Mahrani ◽  
Noorlailie Soewarno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Good Corporate Governance ◽  
Corporate Social

Purpose The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable. Design/methodology/approach The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0. Findings The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance. Originality/value The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on 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.

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.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 90
Author(s):  
Ahmad Roziq ◽  
Herdian Nisar Danurwenda
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Partial Least Square ◽  
Business Risk ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank

Implementation of Corporate Social Responsibility and Good Corporate Governance can Reduce the Amount of Tax Avoidance

2019 ◽  
Vol 118 (4) ◽  
pp. 45-53
Author(s):  
Dr. Ali Sandy Mulya ◽  
M. Si
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Methods ◽  
Tax Avoidance ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

This study was to analyze corporate social responsibility (CSR) and the application of good corporate governance (GCG) could reduce action tax avoidance action (T.Avoid) on manufacturing companies. The sample used a public company listed on the Indonesia Stock Exchange. This study design using quantitative methods, and testing hypotheses by using Partial Least Square method with Smart PLS. The result is a significant direct effect of CSR and GCG against T.Avoid with values t-Statistics (61.558and 20.616) is greater than t-table (1.985).While the indirect effect, the results are significant CSR and GCG against T.Avoid through profitability as an intervening variable with a value of t-Statistics(23.094) is greater than t-table (1.985).Implications government needs to give attention to CSR and corporate governance practices that can reduce T.Avoid.  T.Avoid even did not rule can be omitted, so that revenues can be maximized sector through taxation to fund the development of the State.

scholarly journals Effect of corporate social responsibility, good corporate governance and ownership structure on financial performance and firm value: A Study in Jakarta Islamic Index

2017 ◽  
Author(s):  
Amiruddin Jallo ◽  
Abdul Rahman Mus ◽  
Mursalim ◽  
Suryanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

This study explores several of the problems that are the objectives of this study: (1) Effect ofcorporate social responsibility, good corporate governance and ownership structure of financial performance.(2) Effect of corporate social responsibility, good corporate governance, ownership structure and financialperformance of the value of the company. (3) Effect of corporate social responsibility, good corporategovernance and ownership structure on corporate value through financial performance. The researchpopulation this is a 30 companies listed on Jakarta Islamic Index (JII) period in 2013 to 2015. There are 28companies as a research sample. Sampling technique used is purposive sampling. The analysis technique usedis partial least squares (PLS) with the help of SmartPLS version 3.0 analysis program. The results show that:(1) corporate social responsibility, good corporate governance and ownership structure has a positive andsignificant effect on financial performance. (2) Corporate social responsibility and ownership structure has apositive and insignificant effect on firm value. (3) Good corporate governance has a positive and significanteffect on firm value. (4) Corporate social responsibility and ownership structure have a positive andinsignificant effect on firm value as a mediated financial performance. (5) Good corporate governance has apositive and significant effect on firm value as a mediated financial performance.

Influence of corporate social responsibility on non-financial performance

2019 ◽  
Vol 15 (7) ◽  
pp. 910-923 ◽  
Author(s):  
Kwamena Minta Nyarku ◽  
Seth Ayekple
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Sub Saharan Africa ◽  
Developing Economy ◽  
Content Type ◽  
Corporate Social

Purpose Using a multinational corporation (MNC), Nestlé Ghana Limited (NGL) that operates in a developing economy (Ghana) as a case study, this paper aims to examine the influence of customers’ CSR awareness level and their perception of NGL’s corporate social responsibility (CSR) motives on the firm’s non-financial performance (image and reputation). Design/methodology/approach A quantitative approach, using questionnaires and simple random sampling method, was used to survey 300 customers. Structural equation model-partial least square (SEM-PLS) was used to analyse the data. Findings The results show that customers’ CSR awareness levels have a positive impact on NGL’s image and reputation. In contrast, the study revealed that customers’ perception of NGL’s CSR motives has a negative impact on NGL’s image and reputation. Practical implications NGL should maintain a balance between customers’ perception of its CSR motives and its image and reputation to project the firm’s CSR position as posted in the firm’s create shared value report. Originality/value The study is one of the few studies in sub-Saharan Africa, and especially in Ghana, about how an MNC’s CSR engagements influence its image and reputation in a developing economy context. It further makes a contribution to CSR literature in Ghana.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), GOOD CORPORATE GOVERNANCE (GCG) TERHADAP VALUE OF CAMPANY MELALUI PERFORMANCE FINANCIAL PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

Develop ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dwi Dewianawati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Partial Least Square ◽  
Least Square ◽  
Good Corporate Governance ◽  
Food And Beverage ◽  
Corporate Social

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) terhadap Value Of Company melalui Performance Financial pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan diskriptif. Sampel yang digunakan dalam penelitian ini adalah sebanyak 9 perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017. Teknik analisis data yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan program SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa secara langsung : 1). Corporate Social Responsibility (CSR) berpengaruh positif dan tidak signifikan terhadap Performance Financial, 2). Good Corporate Governance (GCG) berpengaruh positif dan tidak signifikan terhadap Performance Financial, 3). Corporate Social Responsibility (CSR) berpengaruh positif dan tidak signifikan terhadap Value Of Company, 4). Good Corporate Governance (GCG) berpengaruh positif dan tidak signifikan terhadap Value Of Company,5). Performance Financial berpengaruh postif dan tidak signifikan terhadap Value Of Company, untuk hasil yang secara tidak langsung (variabel intervening) yaitu : 7). Corporate Social Responsibility (CSR) berpenngaruh postif dan tidak signifikan terhadap Value Of Company melalui  Performance Financial, 8). Good Corporate Governance (GCG) berpengaruh postif dan tidak signifikan terhadap Value Of Company melalui  Performance Financial pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2017

scholarly journals DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 16 (2) ◽  
pp. 179
Author(s):  
Barbara Gunawan ◽  
Jihan Mawarni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Corporate Social

<p><em>This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.</em></p>

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