PENGARUH CORPORATE GOVERNANCE TERHADAP ENVIRONMENTAL STRENGTH DALAM CORPORATE SOCIAL RESPONSIBILITY

Abstract : This study aims to analyze the relationship between corporate governance (board independence dan board size) to the implementation of environmental standards in corporate social responsibility. This study uses a sample of 200 manufacturing companies listed on the Indonesia Stock Exchange (IDX) taken from 2015-2016. The result of this research is that there is a significant and positive influence between board independence and board size of commissioners on the environmental strength in corporate social responsibility. Keywords: corporate governance, board independence, board size, environmental strength, corporate social responsibility

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The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable

Paediatrica Indonesiana ◽

10.24036/wra.v7i1.104565 ◽

2019 ◽

Vol 7 (1) ◽

pp. 1415

Author(s):

Fiola Finomia Honesty

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Stock Exchange ◽

Educational Background ◽

Manufacturing Companies ◽

Corporate Governance Mechanisms ◽

Corporate Social ◽

The Relationship

This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v13i2.5012 ◽

2019 ◽

Vol 13 (2) ◽

pp. 145

Author(s):

Azalia Fasya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Positive Influence ◽

Manufacturing Companies ◽

Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v13i1.1976 ◽

2020 ◽

Vol 13 (1) ◽

Author(s):

Nikki Kwok ◽

Andi Gunawan Kwok

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social ◽

The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

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Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

Sustainability ◽

10.3390/su12010149 ◽

2019 ◽

Vol 12 (1) ◽

pp. 149 ◽

Cited By ~ 5

Author(s):

Rizwan Ali ◽

Muhammad Safdar Sial ◽

Talles Vianna Brugni ◽

Jinsoo Hwang ◽

Nguyen Vinh Khuong ◽

...

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Institutional Investors ◽

Stock Exchange ◽

Strategic Decision ◽

Foreign Institutional Investors ◽

Corporate Social ◽

The Relationship

We have performed a focalized investigation to explore how corporate social responsibility (CSR) moderates the relationship between corporate governance and firms’ financial performance. We applied a panel regression to examine this relationship from a sample of 3400 Shanghai Stock Exchange (SSE) listed firms, based on yearly observations from 2009 to 2018. Our results show that the presence of female directors on the board is associated with improved firms’ performance and that corporate social responsibility (CSR) moderates this relation, thus indicating that sharing strategic decision-making with female board members revealed a better relationship between CSR and firms’ financial performance. Our findings showed that foreign institutional investors positively influenced firms’ financial performance and that CSR moderates the relation between foreign institutional shareholders and the firm’s financial performance. Supported by corporate governance theories, such as resource dependence and stakeholder theory, our results help to better understand the nexus among corporate governance, firms’ performance and corporate social responsibility. These findings are advantageous to government departments in emerging countries in terms of encouraging marketing practitioners and participants to implement CSR practices and change the attitude associated with CSR implications. This study highlighted the problems of the foreign institutional investors’ scheme, which was the main contribution to the financial market reform of China after 2003. These findings offer significant implications to corporate affairs executives and managers, practitioners, academicians, state officials, and policy-makers, and might provide China with the opportunity to extend its market liberalization to the global markets. This research also contributes to the existing literature, which investigates how CSR moderates the relationship between corporate governance and firms’ financial performance in the Chinese market context.

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PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.102.263 ◽

2015 ◽

Vol 10 (2) ◽

pp. 97

Author(s):

Rowland Bismark Fernando Pasaribu ◽

Dionysia Kowanda ◽

Dian Kurniawan

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Public Ownership ◽

Board Size ◽

Good Corporate Governance ◽

Corporate Social

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance

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Determination Disclosure of Corporate Social Responsibility

ATESTASI : Jurnal Ilmiah Akuntansi ◽

10.33096/atestasi.v3i1.387 ◽

2020 ◽

Vol 3 (1) ◽

pp. 14-27

Author(s):

Kezia Winarto ◽

Dyna Rachmawati

Keyword(s):

Corporate Social Responsibility ◽

Data Analysis ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Manufacturing Companies ◽

Corporate Social

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities

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Effect of corporate social responsibility and institutional ownership of tax avoidance with executive characters as moderator

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n6.796 ◽

2019 ◽

Vol 6 (6) ◽

pp. 201-206

Author(s):

I Gusti Bagus Wahyu Palguna Putra ◽

I Ketut Sujana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Sample Collection ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

This study aims to obtain empirical evidence regarding the moderation of executive characteristics on the influence of corporate social responsibility and institutional ownership on tax avoidance. In the previous research, it was found that there were inconsistencies in the results of the research so that it was suspected that there were other variables that could influence the relationship between variables. In this study executive, characteristic variables are thought to moderate the relationship of corporate social responsibility and ownership structure in tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2017 as many as 150 companies. The sample collection technique uses purposive sampling. The number of samples in this study was 520 observation companies from 2013 to 2017. The data analysis technique used for moderation testing was Moderated Regression Analysis (MRA). The test results show that executive characteristics do not moderate the relationship of corporate social responsibility to tax avoidance and the characteristics of executive risk-takers weaken the relationship of institutional ownership to tax avoidance.

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Pengaruh Corporate Social Responsibility Dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan

JEMAP ◽

10.24167/jemap.v1i2.1782 ◽

2019 ◽

Vol 1 (2) ◽

pp. 265

Author(s):

Rika Astrinika ◽

H. Sri Sulistyanto

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Significant Influence ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Positive Influence ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social

This study examines the influence of CSR and the mechanism of GCG on firm value. The main reasons are, first, disclosure of social responsibility is very important for the company's reputation. Second, CSR is no longer voluntary. Third, CSR disclosure can be linked to corporate governance. By using a sample of manufacturing companies listed on the Stock Exchange in 2011-2015, this study provides results that (1) disclosure has a positive and significant influence on firm value, (2) managerial ownership has a positive and insignificant influence on the value of the company, ( 3) institutional ownership has a negative and insignificant effect on the value of the company, (4) an independent board of directors has a positive and significant influence on the value of the company, and (5) the audit committee has a positive influence and significant influence on the value of the company

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CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v2i1.9610 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

Vina Yunistiyani ◽

Afrizal Tahar

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Reporting ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Corporate Social

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee

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BOARD INDEPENDENCE, CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: EVIDENCE FROM CHINA

International Journal of Banking and Finance - Vol. 15, Number 2, 2020 ◽

10.32890/ijbf2022.17.1.5 ◽

2021 ◽

Vol 17 (No.1) ◽

pp. 109-130

Author(s):

Junainah Jaidi ◽

Miao Wenhao ◽

Rosle Mohidin

Keyword(s):

Corporate Social Responsibility ◽

Firm Performance ◽

Social Responsibility ◽

Business Strategy ◽

Stock Exchange ◽

Chinese Government ◽

Board Independence ◽

Chinese Firms ◽

Corporate Social ◽

The Relationship

The purpose of this paper was to investigate the relationship between board independence and the firm performance of Chinese firms listed in the Shanghai Stock Exchange, under the moderating role of Corporate Social Responsibility (CSR). A total of 860 firm-year observations over a period of ten years, that is from 2010 to 2019 was collected. The panel data regression technique was employed to analyze the data and determine the relationship between board independence and the firm performance of the Chinese firms under investigation. After a robustness check, the empirical results showed that the level of the CSR moderated (reduced) the positive relationship between board independence and firm performance. Therefore, the results seemed to imply that although the CSR has been seen as a useful business strategy, the level of the CSR in China still needed to be improved. In order to improve firm performance through practicing the CSR, the Chinese government and enterprises should be encouraged to continuously improve the level of the CSR.

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