scholarly journals Corporate social responsibility and value creation

2019 ◽  
Author(s):  
Sorush Niknamian
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Pooled Data ◽  
Different Dimensions ◽  
Statistical Sample ◽  
Corporate Social

Various studies have studied the effect of corporate social responsibility on the performance of organizations. The recent studies in this field specifically have considered the measurement of corporate social responsibility. The present study is aimed to measure the different dimensions of corporate social responsibility and their impact on the performance of firms based on economic value-added and cash value added. Based on the extensive concept of corporate social responsibility, to evaluate each of economic, legal and ethical dimensions, corporate social responsibility based on Carrol theory has applied a new method to quantify this qualitative concept. The statistical sample consists of 104 firms during 2007 to 2016. To test the study hypotheses, multi-variate regression model and pooled data methods are used. It was found that there was a positive and significant relationship between economic, legal and ethical dimensions of corporate social responsibility and value-added. It means that economic value added and cash value added are affected via corporate social responsibility in different dimensions and are increased.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA)

2019 ◽  
Vol 7 (1) ◽  
pp. 107
Author(s):  
Aditia Abdurachman ◽  
Tieka Trikartika Gustyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Global Reporting Initiative ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social

Banyak dari perusahaan yang membuat program Corporate Social Responsibility (CSR) hanya untuk kepentingan marketing. Apalagi pelaksanaan program CSR oleh industri rokok yang tidak dapat menanggulangi efek yang terjadi akibat bisnis yang mereka lakukan. Bukannya melakukan usaha untuk mencegah hal tersebut, perusahaan industri rokok justru menghabiskan berapa puluh miliar setiap tahunnya untuk berbagai iklan dan sponsor. Penelitian ini bertujuan untuk mengetahui pengaruh dari program CSR yang diukur dengan CSR Disclosure Index (CSRDI) Global Reporting Initiative G4 (GRI-G4) terhadap nilai perusahaan yang diukur menggunakan Economic Value Added (EVA) dan Market Value Added (MVA).Objek penelitian ini adalah perusahaan industri rokok yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016 yang dipilih secara purposive sampling dengan kriteria setiap perusahaan konsisten dalam menerbitkan laporan tahunan hasil audit periode 2012-2016. Pengolahan dan analisis data menggunakan regresi data panel. Hasil dari penelitian ini adalah CSR memiliki pengaruh negatif tidak signifikan terhadap EVA dan CSR memiliki pengaruh negatif tidak signifikan terhadap MVA.

scholarly journals The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume

2021 ◽  
Vol 3 (1) ◽  
pp. 53-74
Author(s):  
Dwi Luvira Oktavianingsih ◽  
Otniel Safkaur ◽  
Pascalina V. S. Sesa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Trading Volume ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Stock Trading ◽  
Dividend Payout ◽  
Corporate Social

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP PROFITABILITAS DAN VALUE CREATION DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI

2020 ◽  
Vol 7 (2) ◽  
pp. 339
Author(s):  
Choirul Amin ◽  
Hexana Sri Lastanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Annual Reports ◽  
Employee Relations ◽  
Good Corporate Governance ◽  
Corporate Social

<p><br />The aim of this study is to determine the influence of Corporate Social Responsibility (CSR) on profitability and value creation by adding Good Corporate Governance (GCG) as mediating variable. Measurement of Corporate Social Responsibility (CSR) using the Kinder Lydenburg Domini (KLD) Social Ratings Data or Clarkson's (1995) RDAP Scale which is an indicator of assessment focused on stakeholders including environmental dimensions, dimensions of product quality , community relations dimensions, dimensions of diversity, as well as the dimensions of employee relations. Measurement of Good Corporate Governance (GCG) uses the Corporate Governance Perception Index (CGPI). Profitability is proxied by Return of Assets (ROA) while value creation is proxied by Economic Value Added (EVA). The study was conducted on companies that consistently received awards as Indonesia Most Trusted Companies in 2018 and 2019 by the Indonesian Institute for Corporate Governance (IICG) and were published in SWA Magazine. Using the purposive sampling method, a sample of 25 companies with a total of 50 annual reports, financial reports and sustainability reports was obtained. The results showed that Corporate Social Responsibility (CSR) had a positive and significant effect on profitability, but did not affect the value creation and Good Corporate Governance (GCG) were not able to mediate the influence of Corporate Social Responsibility (CSR) on profitability but were able to mediate the influence of Corporate Social Responsibility ( CSR) towards value creation.</p>

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN

2018 ◽  
Vol 3 (1) ◽  
pp. 58-70
Author(s):  
Barbara Gunawan ◽  
Riska Yuanita
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Economic Value ◽  
Value Added ◽  
Foreign Ownership ◽  
Return On Equity ◽  
Net Profit ◽  
Corporate Social

The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.

scholarly journals NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Mirna Amirya
Keyword(s):  
Corporate Social Responsibility ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Value Assessment ◽  
Economic Value Added ◽  
Share Prices ◽  
Corporate Social

<p><em>This paper describe</em><em>d</em><em> the added value of </em><em>C</em><em>orporate </em><em>S</em><em>ocial </em><em>R</em><em>esponsibility (CSR)</em><em> </em><em>and </em><em>I</em><em>ntellectual </em><em>C</em><em>apital (IC) viewed from the perspective of four</em><em> </em><em>value assessment.</em><em> </em><em>Four value assessment </em><em>consisted of </em><em>economic performance, reputation value, parenting</em><em> advantage</em><em>, and spiritual value. The conclusion show</em><em>ed</em><em> that based on the perspective of four value assessment, added value </em><em>of </em><em>economic performance us</em><em>ed</em><em> the formula of</em><em> </em><em>Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation </em><em>value </em><em>us</em><em>ed</em><em> share prices and reputation quotient, parenting</em><em> advantage</em><em> </em><em>us</em><em>ed</em><em> the company's strategy, and </em><em>spiritual value us</em><em>ed</em><em> charity value.</em><em> </em></p> <p><em> </em></p> <p><strong><em></em></strong><em></em></p>

scholarly journals Corporate social responsibility policies and value creation: does corporate governance and profitability mediate that relationship?

2019 ◽  
Vol 16 (2) ◽  
pp. 270-280 ◽  
Author(s):  
Josua Tarigan ◽  
Saarce Elsye Hatane ◽  
Linneke Stacia ◽  
Deborah Christine Widjaja
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Structural Equation ◽  
Deep Understanding ◽  
Value Added ◽  
Strong Relationship ◽  
Good Corporate Governance ◽  
Corporate Social

With a purpose to give a deep understanding relating to the manifestation of social responsibilities practices among Indonesian companies, this paper reflects the relationship of corporate social responsibility (CSR), corporate profitability (CP), value creation (VC) and good corporate governance (GCG). Kinder, Lydenberg, and Domini’s (KLD) measurement approach is used in this study to measure the social responsibility practices, as this gives cross-border analysis of social responsibility. Corporate profitability captures return on assets, which is accounting-based measurement, whereas value creation explains the economic value added, which is shareholder-based measurement. Structural Equation Model (SEM) analysis is conducted for Indonesian listed companies, which appeared in Corporate Governance Perception Index (CGPI). The empirical result suggests that CSR serves as a tool in assisting shareholders value and performance. Accordingly, firms should incorporate CSR practices to enhance its strategic investment and sustain a strong relationship with its stakeholders. Subsequently, management should also take concern of having good corporate governance in order to improve company’s performance by supervising and monitoring of the company’s operation, ensure the fulfillment to the stakeholder’s interest. This paper presents fresh insights into applications of corporate social responsibility principles and corporate governance in Indonesian context that has not received systematic attention and consideration in the literature.

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