scholarly journals PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 19 (1) ◽  
pp. 25
Author(s):  
Riska Rusmaningsih ◽  
Iwan Setiadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Path Analysis ◽  
Environmental Performance ◽  
Sampling Method ◽  
Corporate Financial Performance ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.

scholarly journals Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel I Ntervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Syaiful Bahri ◽  
Febby Anggista Cahyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Corporate Financial Performance ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja ligkungan terhadap corporate financial performance dengan corporate social responsibility sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria (1) sampel penelitian ini adalah perusahaan yang bergerak di bidang manufaktur yang terdaftar di BEI periode 2013-2014. (2) perusahaan manufaktur yang melaporkan corporate social responsibility (CSR) periode 20132014. (3) perusahaan manufaktur yang telah mengikuti Program Penilaian Peringkat Kinerja Perusahan dalam Pengelolaan Lingkungan Hidup (PROPER) tahun 2013-2014. Jenis penelitian ini adalah statistic deskriptif dengan teknik analisis yang digunakan adalah regresi linear berganda dan analisis jalur. Uji hipotesis menggunakan alat statistik berupa koefisien determinasi dan uji t.Hasil analisis dengan menggunakan analisis regresi  ini menunjukkan bahwa kinerja lingkungan berpengaruh terhadap kinerja keuangan, kinerja lingkungan berpengaruh terhadap CSR, CSR berpengaruh terhadap kinerja keuangan dan uji hipotesis menggunakan analisis jalur menunjukkan secara langsung CSR dapat memediasi hubungan antara  kinerja lingkungan dengan CSR. Kata kunci : kinerja lingkungan, corporate financial performance (CFP) dan corporate social performance (CSR), PROPER

scholarly journals Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Indah Maha Sari ◽  
Rita Anugrah ◽  
Azwir Nasir
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Market Capitalization ◽  
Corporate Social

This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100  in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on  financial performance.

scholarly journals PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 2 (2) ◽  
pp. 17-22
Author(s):  
Audy Tri Saputra Meha ◽  
Sugeng Hariadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

The purpose of this study is to examine the impact of corporate social responsibility and financial performance on firm value with managerial ownership as an intermediary variable. Corporate social responsibility and financial performance are used as independent variables. Meanwhile, firm value is used as the dependent variable. Managerial ownership is used as a moderating variable in this study. Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2018 period are the population in this study. Purposive sampling method is a sampling method used in this study by producing 27 companies with 2 observations to produce a sample of 54. Multiple linear regression and moderation regression analysis are the analytical methods used in this study. This research shows that corporate social responsibility and financial performance have a positive and significant effect on firm value. Managerial ownership has a negative and significant effect on firm value. Then corporate social responsibility and financial performance with managerial ownership as the moderating variable have a positive and significant effect on firm value.     Tujuan penelitian ini adalah untuk menguji dampak corporate social responsibility dan kinerja keuangan pada nilai perusahaan dengan kepemilikan manajerial sebagai variabel perantara. Corporate social responsibility dan kinerja keuangan digunakan sebagai variable Independen. Sedangkan nilai perusahaan digunakan sebagai variable dependen. Kepemilikan manajerial yang digunakan sebagai variabel moderating dalam penelitian ini. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2017-2018 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan metode penentuan sampel yang digunakan dalam penelitian ini dengan menghasilkan sebanyak 27 perusahaan dengan pengamatan selama 2 sehingga menghasilkan sampel sebanyak 54. Regresi linier berganda dan analisis regresi moderasi merupakan metode analisis yang digunakan dalam penelitian ini. Dari penelitian ini menghasilkan bahwa corporate social responsibility dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kemudian corporate social responsibility dan kinerja keuangan dengan kepemilikan manajerial sebagai variabel moderating berpengaruh positif dan signifikan terhadap nilai perusahaan.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN

2020 ◽  
Vol 12 (2) ◽  
pp. 52-59
Author(s):  
Devi Dwi Rahmawardani ◽  
Muslichah Muslichah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Path Analysis ◽  
Indirect Effects ◽  
Sampling Method ◽  
Company Performance ◽  
Direct And Indirect Effects ◽  
Purposive Sampling ◽  
Corporate Social

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.

scholarly journals Impact of Companies’ Characteristics on the Relationship between Corporate Social Responsibility Disclosure and Corporate financial Performance - An Empirical Analysis

2021 ◽  
Vol 39 (7) ◽  
Author(s):  
Sayeed Zafar Qazi ◽  
Parvesh Kumar Aspal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Support ◽  
Corporate Financial Performance ◽  
Economic Point ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Strategic managers are persistently accosting with the decision of switching the scared corporate resource for the community welfare to balance the shareholders’ and multiple stakeholders’ interests. Corporate houses are presumed to not only intensify the economic priorities of investors, but must also consider the community and environmental ramifications as well. Presently, corporations are in dilemma over whether investment in corporate social responsibility (CSR) initiatives will be a cost or gain from an economic point of view. For this purpose, the association between CSR disclosure and corporate financial performance has been empirically explored and also the company characteristic has been considered as a significant and interesting factor influencing the association between CSR and corporate financial performance. The prime objective of the present paper is to examine the impact of companies’ characteristics i.e., Age of company on the relationship between corporate social responsibility disclosure and corporate financial performance. Panel data regression statistical technique has been applied to investigate and analyze the relationship. The findings of the study reveal that companies CSR have significant influence on their financial performances.  But, on the other hand the company characteristic, age of the company has no significant impact on the corporate financial performance. The findings are found consistent with earlier studies, which validate the company’s venture in undertaking the CSR initiatives. The present study addresses theoretical as well as empirical support and inspiration for the corporations towards CSR initiatives.

scholarly journals FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 4 (1) ◽  
pp. 14-22
Author(s):  
Adinda Gayetri ◽  
K. Bagus Wardianto ◽  
Supriyanto Supriyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Research Period

  The purpose of this study is to see how CSR's factors, such as liquidity, profitability and firm size, can influence the company in disclosing its Corporate Social Responsibility. This study uses the research object of banking companies for 4 years research period. The sample in this study were 10 companies which were determined by the purposive sampling method. The liquidity variable in this study uses LDR as an indicator, the profitability variable uses ROA as an indicator, and company size uses Ln (Total Assets) as an indicator. The results of this study found that the liquidity, profitability and firm size variables partially had a significant impact on corporate social responsibiity disclosure, and the liquidity, profitability and firm size variables simultaneously had a significant impact on corporate social responsibiity disclosure. Abstrak Penelitian ini bertujuan untuk melihat apakah faktor-faktor CSR yaitu likuiditas, profitabilitas dan ukuran perusahaan mampu mempengaruhi perusahaan dalam mengungkapkan Corporate Social Responsibility perusahaannya. Penelitian ini memilih objek penelitian perusahaan perbankan dengan periode penelitian 4 tahun. Sampel penelitian ini berjumlah 9 perusahaan dengan menggunakan metode purposive sampling. Variabel likuiditas pada penelitian ini menggunakan LDR sebagai indikator, variabel profitabilitas menggunakan ROA sebagai indikator, serta ukuran perusahaan menggunakan Ln (Total Aset) sebagai indikator. Hasil penelitian ini menemukan bahwa variabel likuditas, profitabilitas, serta ukuran perusahaan secara parsial mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure, dan variabel likuiditas, profitabilitas serta ukuran perusahaan secara simultan mempunyai pengaruh yang signifikan terhadap corporate social responsibiity disclosure.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia)

2019 ◽  
Vol 6 (2) ◽  
pp. 127
Author(s):  
Gema Bangun Djaya Atmadja ◽  
Ririn Irmadariyani ◽  
Novi Wulandari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Research Result ◽  
Global Reporting Initiative ◽  
Corporate Financial Performance ◽  
Corporate Social Responsibility Disclosure ◽  
Accounting Measurement ◽  
Corporate Social

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index

scholarly journals The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance

2019 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Pryobudi Purbosanjoyo ◽  
Anindita Pratiantrie ◽  
Tashia Egidia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<p>The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.</p>

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