scholarly journals Corporate social responsibility, green banking, and going concern on banking company in Indonesia stock exchange

2017 ◽  
Vol 1 (3) ◽  
pp. 118-134 ◽  
Author(s):  
I Gusti Ayu Agung Omika Dewi ◽  
I Gusti Ayu Agung Pradnya Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Data Types ◽  
Going Concern ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Relationship

The issue was raised in the present research was related to the influence of Green Banking implementation on the relationship between Corporate Social Responsibility and Going Concern of Banking Companies in Indonesia Stock Exchange. The study aimed at testing and obtaining empirical evidence on the influence of Green Banking implementation on the relationship between Corporate Social Responsibility and Going Concern on Banking Companies in Indonesia Stock Exchange. The study applied the secondary data sources and data types used was quantitative data, collected through documentation studies. The data analysis technique used was the Statistical Package For Social Sciences (SPSS) with Moderated Regression Analysis (MRA) approach or interaction test. The result of the hypothesis testing showed that the implementation of Green Banking was able to strengthen the relationship between Corporate Social Responsibility and Going Concern on Banking Companies in Indonesia Stock Exchange. The expected contribution could be obtained from the results of the research was to assist the management in the banking sector in implementing Green Banking related to Corporate Social Responsibility and Going Concern on banking companies, as well as consideration for stakeholders in the banking sector in decision making.

scholarly journals Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility

2019 ◽  
Vol 29 (1) ◽  
pp. 468
Author(s):  
Patrisia Adiputri Singal ◽  
I Nym Wijana Asmara Putra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR. Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.

scholarly journals Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility:

2019 ◽  
Vol 1 (1) ◽  
pp. 487-503
Author(s):  
Shabran Jamil ◽  
Erinos NR ◽  
Mayar Afriyenti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Company Value ◽  
Corporate Social ◽  
The Relationship

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.

scholarly journals Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation

2019 ◽  
Vol 8 (2) ◽  
pp. 146
Author(s):  
Yenni Mangoting ◽  
Jennifer Priscilla Badalu ◽  
Venny Agustine Gozal ◽  
Stephen Widjaya Pranata
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Relationship

<p>ABSTRAK</p><p>Penelitian bertujuan untuk menguji apakah tanggung jawab sosial perusahaan dan penghindaran pajak dapat memediasi hubungan tata kelola perusahaan dengan penciptaan nilai. Teknik analisis data yang digunakan adalah regresi linear berganda dengan sampel 573 perusahaan multi-sektor yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kegiatan tanggung jawab sosial perusahaan, penghindaran pajak, dan tata kelola perusahaan berpengaruh pada penciptaan nilai. Selain itu, penghindaran pajak dapat memediasi hubungan antara tata kelola perusahaan terhadap penciptaan nilai. Di sisi lain, penelitian ini membuktikan bahwa penerapan tanggung jawab sosial perusahaan tidak berdampak pada hubungan antara tata kelola perusahaan yang baik dan penciptaan nilai.</p><em>ABSTRACT</em><br /><p><em>This study aims to examine whether corporate social responsibility and tax avoidance can mediate the relationship between corporate governance and value creation. The data analysis technique used is multiple linear regression with a study sample of 573 multi-sector companies </em>that listed<em> on the Indonesia Stock Exchange. The results of the study show that corporate social responsibility activities, tax avoidance, and corporate governance have an effect on value creation. Furthermore, tax avoidance can mediate the relationship between corporate governance and the proportion of value. On the other hand, this research shows that corporate social responsibility does not affect the relationship between good corporate governance and value creation.</em></p>

scholarly journals Pengaruh Manajemen Risiko dan Corporate Social Responsibility (CSR) terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Agung Saputra ◽  
Asep Rokhyadi Permana Saputra
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of risk management and corporate social responsibility (CSR) on profitability of banking companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population in this study is the banking sector companies in 2014-2018 which are listed on the IDX. Sampling using a purposive sampling technique obtained a sample of 28 banking companies. The data analysis technique uses multiple linear regression. The results showed that: (1) risk management which is proxied by credit risk (NPL) has a negative and significant effect on profitability, (2) corporate social responsibility has a positive and significant effect on profitability, and (3) risk management and corporate social responsibility have a simultaneous and significant effect on profitability

scholarly journals EXPLORING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE (EMPIRICAL EVIDENCE FROM BANKING SECTOR COMPANIES PERIOD 2015-2019)

2021 ◽  
Vol 7 (1) ◽  
pp. 01-11
Author(s):  
Bambang Subiyanto ◽  
Dipa Teruna Awaludin ◽  
Ramang H. Demolingo ◽  
Risca Ifani ◽  
Kadek Wiweka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Banking Sector ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Corporate Social

Purpose of the Study: This study aims to analyze the effect of independent variables such as corporate social responsibility, leverage, and intellectual capital on dependent variables such as financial performance in banking sector companies indexed on the Indonesia Stock Exchange in 2015-2019. Methodology: This review is adopted the descriptive statistics approach. While the hypothesis test using multiple linear regression analysis and simultaneous significance analysis. Secondary data collected through the purposive sampling method consisted of 85 samples from 17 companies. Main Findings: The results indicate that CSR has a positive effect on FP. While LEV and IC have no effect on FP. Debt withdrawal will not have an impact on the company's sustainability in increasing profits. In addition, the company also has a concern for the disclosure of CSR activities through the GRI, which can increase the company's profit. Implication/Applications: The results of this study can be used for financial practitioners, especially in the banking industry, to determine the effect of corporate social responsibility, leverage, and intellectual capital on financial performance. Therefore, banking companies can make decisions based on the priority scale on the most influential variables. In addition, this research can also be a reference for academics and researchers who are interested in the issue of financial performance. The originality of the study: The results of this study are the latest studies that systematically and comprehensively discuss the financial performance of the banking sector based on several important factors.

THE EFFECT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATED VARIABLES

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Febrina Nafasati ◽  
Muhammad Hilal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Applications ◽  
Analysis Technique ◽  
Simple Regression Analysis ◽  
Corporate Social

<p>The purpose of this study is to examine financial performance on the firm value and to examine corporate social responsibility in moderating the relationship between financial performance and firm value. This study examines the effects of financial applications on industrial figures and examines corporate social responsibility in moderating the ties of financial applications on industrial figures.</p><p>This study was conducted on 28 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2018 period using secondary data. The samples were selected using the purposive sampling method, with a total of 84 companies. This study's data analysis technique was the simple regression analysis and moderated using Wrap PLS 7 with the independent variable of financial performance, the dependent variable of firm value, and the moderating variable of corporate social responsibility.</p><p>The results showed that financial performance affected firm value, while corporate social responsibility was able to moderate financial performance on firm value.</p>

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

scholarly journals CORPORATE SOCIAL RESPONSIBILITY IN INDIAN BANKING INDUSTRY: STUDY ON ATTEMPTS OF HDFC BANK

2016 ◽  
Vol 4 (8) ◽  
pp. 62-74
Author(s):  
Nidhi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Institutions ◽  
Banking Sector ◽  
Banking Industry ◽  
Self Regulation ◽  
Secondary Data ◽  
Moral Obligations ◽  
Industry Study ◽  
Corporate Social

This paper is the study about the Corporate Social Responsibilities of the banking industry in India. Social Responsibility of business refers to what a business does over and above the statutory requirement for the benefit of the society. The word “responsibility” emphasizes that the business has some moral obligations towards the society. Corporate Social Responsibility also called Corporate Conscience or Responsible Business is a form of corporate self-regulation integrated into a business model. The paper is based on secondary data. Now-a-days CSR has been assuming greater importance in the corporate world including financial institutions and banking sector. Banks and other financial institutions start promoting environment friendly and socially responsible lending and investment practices. The paper consists of key areas of 6 banks and a case study on HDFC Bank.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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