scholarly journals Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham

2021 ◽  
Vol 17 (1) ◽  
pp. 68
Author(s):  
Amelia Septiana ◽  
Sukamto Sukamto ◽  
Wiwin Wahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Returns ◽  
Intellectual Capital ◽  
Value Added ◽  
Manufacturing Companies ◽  
Substantial Impact ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used to pick the samples. In this analysis, 80 manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) in 2018 were used as a sample. The findings revealed that Intellectual Capital had a substantial impact on stock returns, while Corporate Social Responsibility Disclosure had no impact.

scholarly journals Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

2019 ◽  
pp. 510
Author(s):  
Kadek Novia Suastyani ◽  
I Gede Ary Wirajaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 9 (2) ◽  
pp. 192
Author(s):  
Irma Lailatus Shoimah ◽  
Y Anni Aryani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Slack Resources ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

2018 ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Value Added ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.</em></p><p><em>This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016</em></p><p><em>The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's Q</em></p><p><em>The results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.</em></p><em>Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital</em>

scholarly journals PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

2020 ◽  
Vol 8 (1) ◽  
pp. 15
Author(s):  
Fiddyana Lasimpala ◽  
Maria Natalia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Media Attention ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research  which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

scholarly journals Corporate Social Responsibility and Financial Performance: Moderating Role of Intellectual Capital

2019 ◽  
Vol 5 (1) ◽  
pp. 1-11
Author(s):  
Achmad Iqbal ◽  
Sutrisno T ◽  
Roekhudin Roekhudin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Corporate Performance ◽  
Observation Data ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
The Impact

This study aims to examine the impact of corporate social responsibility (CSR) on corporate performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSR on company performance. Hierarchical regression analysis is used to test the effect of CSR on performance and test intellectual capital as a moderating variable that can increase the influence of CSR on corporate performance. This study uses 147 samples of observation data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. The results showed that CSR has an effect on company performance as measured by Return on Asset (ROA). The higher CSR disclosures made by the company then can improve the company's performance (ROA). The results of this study also show that intellectual capital as a moderation variable is proven empirically able to increase the influence of CSR on company performance. These results indicate that the improvement of intellectual capital of the company including human capital, relational capital, and structural capital can increase the influence of CSR on company performance (ROA).

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance

2018 ◽  
Vol 10 (2) ◽  
pp. 67-71
Author(s):  
Dian Agustia ◽  
Wiwiek Dianawati ◽  
Dwi R. A. Indah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Impact

Abstract The main objective of this study is to prove empirically the impact of good corporate governance on corporate performance with corporate social responsibility disclosure as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (ISX) of the 2013-2015. The sample chosen used purposive sampling method and 56 companies were obtained. The path analysis method was used as the analysis technique which was solved by gradual regression analysis, with a significant value of 5%. The results of this study show that (1) managerial ownership effected on corporate social responsibility disclosure. (2). Corporate social responsibility disclosure has an effect on corporate performance. (3) Managerial ownership does not affect corporate performance, and (4) corporate social responsibility disclosure mediates the impacts of managerial ownership against corporate performance.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

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