scholarly journals Positive Effect in Efficient Application of Corporate Social Responsibility in PT.Indonesia Asahan Aluminium as an Indicator Enhancement Efforts Public Welfare North Sumatra

2019 ◽  
Author(s):  
Rico Nur Ilham ◽  
Erlina ◽  
Khaira Amalia Fachrudin ◽  
Amlys Syahputra Silalahi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Welfare ◽  
Corporate Social ◽  
North Sumatra ◽  
Positive Effect

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.

Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?

2021 ◽  
Vol 13 (19) ◽  
pp. 11124
Author(s):  
Jun Hyeok Choi ◽  
Saerona Kim ◽  
Dong-Hoon Yang ◽  
Kwanghee Cho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Distress ◽  
Negative Influence ◽  
Accounting Quality ◽  
Distressed Firms ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This study aimed to test how corporate social responsibility (CSR) can affect the impact of corporate financial distress on earnings management. Based on the existing literature, distressed firms tend to hide their financial crises through earnings manipulation. However, as CSR can positively affect companies in terms of performance, risk reduction, and market response, the better a firm’s CSR is the less managers will attempt earnings management even if they experience temporary distress. Consistent with the literature, test results using Korean-listed companies show that distress increased earnings management, and we confirmed that CSR weakened the positive effect of distress on earnings management. After testing each of the CSR subcategories, significant results were found mainly on environmental performance, reflecting the globally increasing interest in environmental issues. This study contributes to the literature on distress and earnings management, which rarely considers CSR as a moderating factor.

scholarly journals Employees’ Perception of Corporate Social Responsibility: Corporate Volunteer and Organizational Commitment

2016 ◽  
Vol 9 (9) ◽  
pp. 142 ◽  
Author(s):  
Chun-Chen Huang
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Corporate Citizenship ◽  
Significant Positive Effect ◽  
Participation Motivation ◽  
Volunteer Participation ◽  
Intention To Participate ◽  
Corporate Social ◽  
Positive Effect

<p>Although there is a growing trend of corporate volunteer plans in Taiwan, there scanty studies on the antecedent and consequence variables that influence employees’ participation in corporate volunteer. Most of existing studies concerning corporate social responsibility (CSR) explored the effects of CSR on corporate financial performance or consumer behavior, while paying little attention to the effects on the stakeholders and employees of enterprises. In practice, many enterprises often include corporate volunteer as an important part of their CSR policies. Past literature has seldom discussed the effects of the employees’ perception of CSR on their participation in corporate volunteer. Most studies concerning corporate volunteer focus on volunteer participation motivation and intention of the volunteer services outside enterprises, while few focus on corporate employees’ participation in corporate volunteer.</p><p>By convenience sampling, this study treated the 50 enterprises that received the Corporate Citizenship Award in 2012 as the targets. A total of 368 questionnaires were retrieved, including 195 paper-based questionnaires and 173 online questionnaires, among which there were 287 valid samples. The data were analyzed using SPSS18 to test the hypotheses. The findings of this study are as follows: (1) employees’ perception of CSR has a significant positive effect on their intention to participate in corporate volunteer; (2) employees’ perception of CSR has a significant positive effect on organizational commitment; (3) employees’ intention of participating in corporate volunteer has a significant positive effect on organizational commitment.</p>

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Pada Market Value Added (MVA) Perusahaan Manufaktur Dan Pertambangan

2016 ◽  
Vol 6 (2) ◽  
Author(s):  
Rezi Setin Novian ◽  
Santi Novita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Value Added ◽  
Market Value ◽  
Social Aspects ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence of the effect of Corporate Social Responsibility (CSR) disclosure to the companies performance using Market Value Added (MVA). The research is using manufacturing and mining companies that listed in Bursa Efek Indonesia (BEI) from the year 2007 to 2011 as samples. The hypothesis was tested using t test and the result of this study is Corporate Social Responsibility (CSR) has positive effect on Market Value Added (MVA).

scholarly journals PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

2019 ◽  
Vol 4 (3) ◽  
pp. 547-557
Author(s):  
M. Qyas Aulia Rizki ◽  
Raida Fuadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Government Spending ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Large Contribution ◽  
Sales Growth ◽  
Independent Variable ◽  
Corporate Social ◽  
Positive Effect

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.

scholarly journals The Effect of Corporate Social Responsibility (CSR), Food Quality, and Perceived Value on Repurchase Intention Through Customer Satisfaction as Intervening Variables in The Pandemi Covid-19 Era (Study On "Chatime" Bubble Drink Products)

2021 ◽  
Vol 5 (1) ◽  
pp. 60-77
Author(s):  
Mohc. Velian Muhajir ◽  
Tias Andarini Indarwati
Keyword(s):  
Corporate Social Responsibility ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Food Quality ◽  
Perceived Value ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

Bubble drink products are one of the beverage trends that have developed this year, even during the Covid 19 pandemic. One of the bubble drink brands that is in demand by the public especially teenagers in Indonesia is Chatime, in which consumers do not buy Chatime just once. The purpose of this paper is to study the effect of corporate social responsibility, food quality, customer satisfaction, on repurchase intention, through customer satisfaction. The research sampling techniques used are nonprobability sampling by judgmental sampling. This study focuses on Chatime consumers who bought Chatime products during a pandemic Covid-19. The data analysis technique is used path analysis. The results show that CSR has a negative effect on repurchase intention and customer satisfaction, food quality has a positive effect on repurchase intention and customer satisfaction, perceived value has a negative effect on repurchase intention, but has a positive effect on customer satisfaction.

scholarly journals PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85
Author(s):  
Michael Anderson Sianipar ◽  
Susi Dwi Mulyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Corporate Social ◽  
Positive Effect

<em>Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.</em>

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

2019 ◽  
Vol 6 (2) ◽  
pp. 245
Author(s):  
Rahmelia Ahyani ◽  
Windhy Puspitasari
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Real Estate ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Financial Performance ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Corporate Social ◽  
Positive Effect

<p><em>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.</em></p><p><em>The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.</em></p>

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.

scholarly journals Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan

2019 ◽  
pp. 1365
Author(s):  
Made Cahyani Prastuti ◽  
I G.A.N. Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Corporate Social ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies. Keywords: Financial performance, corporate social responsibility, intellectual capital

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