PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN  KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP  PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR  DI BEI TAHUN 2014-2016

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

Download Full-text

The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v2i2.22505 ◽

2019 ◽

Vol 2 (2) ◽

pp. 14

Author(s):

Valendra Smaut Kapitan ◽

Syafrizal Ikram

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significance Level ◽

Corporate Social Responsibility Disclosure ◽

Statistical Program ◽

Corporate Social

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure

Download Full-text

Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p16 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1813

Author(s):

Ni Made Dwitarini ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

Download Full-text

Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p23 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1405

Author(s):

Putu Nesy Swendriani ◽

Luh Gede Krisna Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

Download Full-text

Pengaruh Kualitas Pelayanan dan Corporate Social Responsibility Terhadap Citra Perusahaan

MUQTASID Jurnal Ekonomi dan Perbankan Syariah ◽

10.18326/muqtasid.v9i1.40-53 ◽

2018 ◽

Vol 9 (1) ◽

pp. 40

Author(s):

Risna Nurjanah ◽

Ade Sofyan Mulazid

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Service Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Corporate Image ◽

Analysis Method ◽

Convenience Sampling ◽

Corporate Social

AbstractThis research aims to analyze the quality of service and corporate social responsibility BNI Syariah against corporate image in PT BNI Syariah Center, Jakarta. Sampling technique used in this research is convenience sampling method, then the data in the process by using multiple linear regression analysis method. Sample in this research is BNI Syariah Center customer, Jakarta amounts to 100 respondents. This research is a quantitative research and data analysis method using multiple liniear regression. The result of this research shows that partially the service quality and corporate social responsibility variables significantly influence the image of the company in syariah bank. Simultaneously the service quality and corporate social responsibility variables significantly influence the image of the company in syariah bank at the level of significance less than 0.05 or 5%.AbstrakPenelitian ini bertujuan untuk menganalisis kualitas pelayanan dan corporate social responsibility BNI Syariah terhadap citra perusahaan di PT BNI Syariah Pusat, Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode convenience sampling. Kemudian data diproses dengan menggunakan metode analisis regresi linear berganda. Sampel dalam penelitian ini merupakan nasabah BNI Syariah Pusat, Jakarta berjumlah 100 responden. Penelitian ini adalah penelitian kuantitatif dan metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini menunjukan bahwa secara parsial variabel kualitas pelayanan dan corporate social responsibility berpengaruh secara signifikan terhadap citra perusahaan di bank syariah. Secara simultan variabel kualitas pelayanan dan corporate social responsibility berpengaruh secara signifikan terhadap citra perusahaan di bank syariah pada tingkat signifikansi kurang dari 0,05 atau 5%.

Download Full-text

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

Ilomata International Journal of Tax and Accounting ◽

10.52728/ijtc.v2i4.341 ◽

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.

Download Full-text

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v1i2.14 ◽

2020 ◽

Vol 1 (2) ◽

pp. 76-91

Author(s):

Ni Nyoman Yuningsih ◽

Ni Luh Gde Novitasari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

Download Full-text

Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p09 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1767

Author(s):

Gusti Ayu Made Rita Susanti ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

Download Full-text

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Equity ◽

10.34209/equ.v18i2.466 ◽

2019 ◽

Vol 18 (2) ◽

pp. 167

Author(s):

Heddy Arif Rachman ◽

Anita Nopiyanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Independent Variables ◽

Mining Companies ◽

Corporate Social

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

Download Full-text

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI

Owner ◽

10.33395/owner.v6i1.614 ◽

2022 ◽

Vol 6 (1) ◽

pp. 736-745

Author(s):

Mipo Mipo

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Significant Positive Effect ◽

Moderate Correlation ◽

Company Value ◽

Corporate Social ◽

Positive Effect

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.

Download Full-text

Peran Good Corporate Governance dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i1.1992 ◽

2020 ◽

Vol 10 (1) ◽

pp. 139-148

Author(s):

Qonita Aufa Dina ◽

Mentari Dwi Aristi ◽

Siti Rodiah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Firm Value ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social

This research aims to find out the role of good corporate governance in moderating the effects of profitability, leverage, and corporate social responsibility on firm value. The population in this study amounted to 58 companies. Sample selection setting by purposive sampling method and the specific criteria are as many as 9 companies with 45 total observations. Analytical technigues used multiple linear regression analysis for hypothesis 1-3, and multiple linear regression analysis with Moderated Regression Analysis (MRA) test for hypothesis 4-6 by using SPSS 20. The results show that profitability has a positive effect on firm value, meanwhile leverage and corporate social responsibility has no effect on firm value. Good corporate governance does not strengthen or weaken the effect of profitability, leverage, and corporate social responsibility on firm value partially.

Download Full-text