Effect of Corporate Social Responsibility on Marketing Performance of a Nigerian Manufacturing Company

Social Responsibility ◽

Annual Reports ◽

Sales Growth ◽

Marketing Performance ◽

Strong Positive Relationship ◽

Manufacturing Company ◽

Negative Effect ◽

This study examined the effect of corporate social responsibility (CSR) on marketing performance (MP) of a manufacturing company-Aluminum Extrusion (ALEX) Industries PLC Nigeria. Data were generated from the company's internal and annual reports from 2009 to 2015. Using SPSS version 21, stated hypotheses were tested with linear regression analysis. The findings revealed that CSR only has a strong positive relationship with one variable of MP-Market Share. The other two variables (Financial Performance and Sales Growth) were all negatively associated with CSR. Based on these, the study concludes that the negative effect CSR has on profitability and sales growth of the company is as a result of the inconsistent practice of CSR by the company. Therefore, the study recommends among others, that firms should be consistent in the implementation of their CSR projects in other to really understand its effect on the company’s marketing performance.

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):

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Sampling Technique ◽

Negative Effect ◽

Csr Disclosure ◽

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.

Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p16 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1827

Author(s):

Novita Anggraeni

Keyword(s):

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Annual Reports ◽

Board Size ◽

Corporate Social Responsibility Disclosure ◽

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

Biaya Modal Perusahaan di Indonesia: Tanggung Jawab Sosial dan Tata Kelola Perusahaan

Jurnal Ekonomi ◽

10.24912/je.v26i3.796 ◽

2021 ◽

Vol 26 (3) ◽

pp. 361

Author(s):

A. Firmansyah, A. F. Andriyani, M. L. Mahrus, W. Febrian, P. H. Jadi

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Cost Of Capital ◽

Stock Exchange ◽

Hypothesis Test ◽

Annual Reports ◽

Corporate Social ◽

The Cost

The high capital cost indicates the company's risk to obtain funding from debt and equity. The test in this study aims to prove the association between corporate social responsibility and corporate governance with the cost of capital. This study employs data sourced from financial reports and annual reports of the listed companies on the Indonesia Stock Exchange, downloaded from www.idx.co.id. In addition, this research data also employs stock price information sourced from finance.yahoo.com. The sample selection in this study used purposive sampling with a total sample of 260 observations from 65 companies from 2016 to 2019. The hypothesis test in this study used multiple linear regression analysis for panel data. This study concludes that corporate governance is positively associated with the cost of capital, while corporate social responsibility is negatively associated with the cost of capital. This study suggests that Indonesia's capital market supervisory authority needs to improve its governance policies and governance oversight mechanisms for companies listed on the Indonesia Stock Exchange.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

National Conference on Applied Business, Education, & Technology (NCABET) ◽

10.46306/ncabet.v1i1.3 ◽

2021 ◽

Vol 1 (1) ◽

pp. 26-37

Author(s):

Fenti Arum Farantika ◽

Dwi Ermayanti Susilo

Keyword(s):

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Statistical Tests ◽

Annual Reports ◽

Manufacturing Companies ◽

Quantitative Research Methods ◽

This study aims to determine the effect of corporate social responsibility, profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. This study uses quantitative research methods. The population in this study amounted to 181 companies and after going through the purposive sampling method, the number of samples used in this study became 30 companies for 4 years with a total of 120 samples. The type of data used in this research is quantitative by using online document collection techniques in the form of annual reports that have been officially published by the IDX in 2017-2020. Data analysis techniques in this study used descriptive statistical tests, classical assumption tests, Multiple Linear Regression Analysis, t test (partial) and f test (simultaneous). The results showed that Corporate Social Responsibility, Profitability, and Leverage had a significant effect on firm value.

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2021.3.1.7317 ◽

2021 ◽

Vol 3 (1) ◽

pp. 113-130

Author(s):

Afiyatul Khafifah

Keyword(s):

Social Responsibility ◽

Stock Index ◽

Tax Aggressiveness ◽

Mining Companies ◽

Significant Negative Effect ◽

Negative Effect ◽

Corporate Social ◽

Debt Policy

Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019.Method - The population of this study was 35 mining companies listed on the Indonesian Sharia Stock Index for 2014-2019. The sample selection in this study used purposive sampling method and 6 companies were selected. The data analysis used multiple linear regression analysis. Three tests were conducted; determinant coefficient test, simultaneous significant test, and partial regression test (T-Test).Result - The results show that debt policy (DAR) has a significant negative effect on tax aggressiveness, Profitability (ROA) has a significant negative effect on tax aggressiveness, and disclosure of Corporate Social Responsibility (CSR) has a significant negative effect on tax aggressiveness.Implication - Mining companies registered in the ISSI for the 2014-2019 period have proven that their tax aggressiveness is low, which means they are compliant with tax payments. However, on the other hand, the company must maintain and improve compliance in paying taxes.Originality - This study is the first study using a sharia mining company registered with the ISSI related to tax aggressiveness.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014

CALYPTRA ◽

10.24123/jimus.v5i2.3092 ◽

2017 ◽

Vol 5 (2) ◽

pp. 247

Author(s):

Natalia Poerwanto

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Annual Reports ◽

Earnings Response Coefficient ◽

Response Coefficient ◽

Earnings Response ◽

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut. Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR) Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information. Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure

Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.5.2.145-155 ◽

2020 ◽

Vol 5 (2) ◽

pp. 145

Author(s):

Maya Indriastuti ◽

Fudji Sri Mar�ati ◽

Dianing Ratna Wijayani

Keyword(s):

Social Responsibility ◽

Sampling Technique ◽

Managerial Ownership ◽

Tax Aggressiveness ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

Corporate Social Responsibility (CSR) and Financial Performance in Islamic Commercial Banks and Islamic Business Units in Indonesia

Media Riset Manajemen ◽

10.20961/mrm.v2i1.20 ◽

2019 ◽

Vol 2 (1) ◽

pp. 1-22

Author(s):

Cantika Aurelia Ritantri ◽

Wahyu Trinarningsih

Keyword(s):

Social Responsibility ◽

Financial Performance ◽

Commercial Banks ◽

Control Variable ◽

Annual Reports ◽

Business Units ◽

Negative Effect ◽

Csr Disclosure ◽

This study aims to examine the relationship between corporate social responsibility (CSR) and financial performance in islamic commercial banks and islamic business units in Indonesia over period 2011-2016 . CSR disclosure in this study uses the Islamic Social Reporting (ISR) index and financial performance measures using Return on Asset (ROA) and Return on Equity (ROE), with source of the data coming from the annual reports of each bank. This study uses a control variable such as the number of directors, number of Sharia Supervisory Boards (SSB), bank size, and bank age. This research aims to find out whether corporate social responsibility (CSR) affects financial performance or financial performance that affects corporate social responsibility (CSR). The result of this study show that financial performance affects corporate social responsibility. ROA has a positive effect on corporate social responsibility (CSR) and ROE has a negative effect on corporate social responsibility (CSR). The limit number of the sample become a lack in this study.

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i1.2509 ◽

2021 ◽

Vol 11 (1) ◽

pp. 72-81

Author(s):

Anggraini Risky Muliawati ◽

Hariyati Hariyati

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Secondary Data ◽

Annual Reports ◽

Political Connections ◽

This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i05.p01 ◽

2020 ◽

Vol 30 (5) ◽

pp. 1066

Author(s):

Ni Made Dwi Payanti ◽

I Ketut Jati

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Tax Avoidance ◽

Sales Growth ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.