scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

2019 ◽  
Author(s):  
Lu’ Lu’ IL Maknuun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Insurance Companies ◽  
Insurance Company ◽  
Firm Characteristics ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACTThis study was tested the influence of the firm characteristics to the Corporate social responsibility disclosure (CSRD) of insurance companies in Indonesia. The purpose of this research is to analyze the effect of company characteristics such as profitability, firm size, leverage and board of commisioners size on the corporate social responsibilitydisclosure on all insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012.This research is an empirical study with purposive sampling techniques in data collection with the following criteria: 1. Insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. 2. Completed annual reports published in 2009 until 2012. The data obtained from annual report of Insurance companies listed on the Indonesia Stock Exchange. Data were analyzed bymultiple linear regressions to examine the influence of firm characteristics on the CSRD made by the firm.The hypothesis in this research is as follows, 1. Profitability of insurance company affect positively on the CSRD of the company, 2. Leverage of the insurance company affect negatively on the CSRD of the company, 3. Firm size affect positively on the CSRD of the company, 4. Board of commisioners size affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the firm’s size and company's board of commisioners’ size are significantly influenced on the CSR disclosure. Furthermore, leverage and profitabilityor the company does not significantly influence the level of CSR disclosure. The result of this study provides information for investor about the level of corporate social responsibility disclosure that company could have, and also useful to give information for decision making.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

scholarly journals Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Nur Sadiah Hasibuan ◽  
Fitrisia Fitrisia ◽  
Mulyaning Wulan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

scholarly journals Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Budiyono Budiyono ◽  
Dewi Maryam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Prices ◽  
Stock Exchange ◽  
Social Orientation ◽  
Public Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.

scholarly journals Factors Influence Corporate Social Responsibility Disclosure

2019 ◽  
Vol 9 (2) ◽  
pp. 185-190
Author(s):  
Wike Mardiana ◽  
Anik Irawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Palm Oil ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Independent Audit

This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

scholarly journals The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX

2019 ◽  
Vol 29 (2) ◽  
pp. 577
Author(s):  
Sayu Aryantini Thanaya ◽  
A.A.G.P. Widanaputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Firm Risk ◽  
Research Results ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the research results supports the signaling theory, stakeholder theory, and legitimacy theory, where risk management efforts are done by sending positive signals through the disclosure of CSR information, to gain the support and trust from the company's stakeholders, and increase the organization's legitimacy. On the other hand, this research provides additional information for all company stakeholders in making decisions. Keywords : CSR Disclosure; Firm Risk; Mining.

scholarly journals PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Muhamad Muslih ◽  
Nadya Klarisa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Transportation Sector ◽  
Panel Data Regression ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

CSR disclosure is an important topic that proves whether the company isresponsible for economic, environmental and social factors or not. Company activities havean impact that can harm stakeholders, especially those around the company. Therefore thecompany must disclose its social activities into social responsibility reports to prove thecompany&#39;s commitment to the economy, environment and social.This study aims to analyze what factors can affect corporate social responsibilityreports. This study intends to determine whether the independent variables (board feminism,GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable(Corporate social responsibility disclosure).This study uses a population of infrastructure,utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-year research period, so that 40 sample data were obtained. The method of data analysis inthis study is panel data regression using software eviews 10.The results of this study state that board feminism is divided between the board ofdirectors&#39; feminism and the boarder&#39;s feminism, the GRI adoption and the size of the companyjointly influence the disclosure of corporate CSR in the infrastructure, utilities andtransportation sectors for the period 2013-2017. Firm size has a significant negative effect onCSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.

scholarly journals PENGARUH GENDER DIVERSITY, PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ulfa Luthfia Nanda ◽  
Gista Rismayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Audit Firm ◽  
Corporate Social Responsibility Disclosure ◽  
Food And Beverage ◽  
Corporate Social

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure.�Keywords : ���� corporate social responsibility, gender diversity, profitability, firm size, audit firm size

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