scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan pada Indeks Saham LQ45

2016 ◽  
Vol 11 (1) ◽  
pp. 52-60
Author(s):  
Gusfarini Fauziah ◽  
Abdul Kohar Irwanto ◽  
Muhammad Syamsun
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Stock Index ◽  
Corporate Value ◽  
Stock Performance ◽  
Financial Report ◽  
Index 2 ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Product Responsibility

CSR disclosure in Indonesia were still low and voluntary. CSR disclosure is expected to increase positive image of the company and attract investors to invest. This study aims: (1) analyze the effect of CSR disclosure toward corporate financial performance of LQ45 stock index (2) analyze the effect of CSR disclosure toward corporate stock performance of LQ45 stock index and (3) analyze the effect of financial performance toward corporate stock performance of LQ45 stock index. This study used the annual report and financial report of the sample companies on 2013. Test of relationship influences of CSR disclosure toward corporate value were measured by Structural Equation Modelling (SEM). The results of this study showed valid indicators as a measurement construct of CSR disclosure in the LQ45 stock index were environment and society but economic, Human Rights (HAM), social and product responsibility indicators were invalid. Valid indicators of financial performance as a measurement constructs were ROA but DER, DAR, NPM, and ROE were invalid. While PBV was valid as a measure of stock performance construct but EPS were invalid. The results of hypothesis testing explained CSR disclosure were not significant effect on the finansial performance and had negatively related. CSR disclosure were not significant effect on the stock performance and had negatively related. However financial performance were significant effect on the stock performance and had positively related.

scholarly journals DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS EFFECT TO THE FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA

2018 ◽  
Author(s):  
Yolandafitri Zulvia
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Annual Report ◽  
Equation Modeling ◽  
P Value ◽  
Analysis Method ◽  
Csr Disclosure ◽  
Research Function ◽  
Corporate Social ◽  
Profitability Ratios

This study aims to determine the effect of CSR disclosure information in the annual report of Sharia banks in Indonesia totheir financial performance as measured by profitability ratios. This research function as an input for the company in thelong term, that CSR is not as a burden for the company, and through CSR, the financial the performance of the companydescribed through profitability ratios has, in fact, increased. The analysis method used is structural equation modeling withWapPLS ver.4.0 program. The results showed that CSR disclosure had a positive and significant effect on the financialperformance of Sharia bank in Indonesia with p-value 0.03 <0.05. Bank Muamalat and BNI Syariah are banks that have thehighest average in CSR disclosure of companies. Furthermore, the dimensions often disclosed in corporate CSR of Shariabanks in Indonesia are energy, environmental, and product dimensions

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agung Nur Probohudono ◽  
Astri Nugraheni ◽  
An Nurrahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Statistical Testing ◽  
Content Type ◽  
Islamic Bank ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

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.

scholarly journals Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

2021 ◽  
Vol 13 (18) ◽  
pp. 10077
Author(s):  
Cao Thi Mien Thuy ◽  
Nguyen Vinh Khuong ◽  
Nguyen Thi Canh ◽  
Nguyen Thanh Liem
Keyword(s):  
Corporate Social Responsibility ◽  
Stock Market ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Statement ◽  
Estimation Methods ◽  
Mediating Role ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and financial performance with the consideration of the mediating role of financial statement comparability (FSC) for a sample of Vietnamese listed firms. We used content analysis of the information related to the GRI Standards on annual reports in order to construct CSR disclosure score. We used a dataset of 1125 firm-year observations, covering 225 firms listed on Vietnam’s stock market in the period 2014–2018. Applying OLS and GMM estimation methods, Sobel test, and using different proxies of the mediator variable to increase the robustness, we obtained two remarkable conclusions. First, CSR disclosure has a positive impact on the financial performance of listed companies in Vietnam. Second, there is a complementary mediation effect of financial statement comparability in the above relationship. Our results suggest that it is necessary to develop a legal framework for the practice and disclosure of CSR as well as to apply the international accounting standards in the Vietnamese stock market.

scholarly journals The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables

2019 ◽  
Vol 2 (1) ◽  
pp. 46
Author(s):  
Ivani Juni Nainggolan ◽  
Sofik Handoyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Raw Material ◽  
Research Subjects ◽  
Industry Type ◽  
Low Profile ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure in accordance with ISO 26000. Return on Asset is proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the main sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

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