scholarly journals DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS EFFECT TO THE FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA

2018 ◽  
Author(s):  
Yolandafitri Zulvia
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Annual Report ◽  
Equation Modeling ◽  
P Value ◽  
Analysis Method ◽  
Csr Disclosure ◽  
Research Function ◽  
Corporate Social ◽  
Profitability Ratios

This study aims to determine the effect of CSR disclosure information in the annual report of Sharia banks in Indonesia totheir financial performance as measured by profitability ratios. This research function as an input for the company in thelong term, that CSR is not as a burden for the company, and through CSR, the financial the performance of the companydescribed through profitability ratios has, in fact, increased. The analysis method used is structural equation modeling withWapPLS ver.4.0 program. The results showed that CSR disclosure had a positive and significant effect on the financialperformance of Sharia bank in Indonesia with p-value 0.03 <0.05. Bank Muamalat and BNI Syariah are banks that have thehighest average in CSR disclosure of companies. Furthermore, the dimensions often disclosed in corporate CSR of Shariabanks in Indonesia are energy, environmental, and product dimensions

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

2016 ◽  
Vol 6 (1) ◽  
pp. 74
Author(s):  
Putri Fika Hidayansyah ◽  
Musa Hubeis ◽  
Abdul Kohar Irwanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Hypothesis Test ◽  
Value Added ◽  
Equation Modeling ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

scholarly journals Analisis Pengaruh Corporate Governance, Corporate Social Responsibility, dan Corporate Financial Performance terhadap Perusahaan Indeks Kompas100 (The Influence Analysis of Corporate Governance, Corporate Social Responsibility, and Corporate Financial Performance to Companies in Kompas100 Index)

2015 ◽  
Vol 5 (1) ◽  
pp. 74-85
Author(s):  
Annisa Putri Caesari ◽  
Abdul Kohar Irwanto ◽  
Muhammad Syamsun
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Structural Equation ◽  
Equation Modeling ◽  
Corporate Financial Performance ◽  
Operational Activities ◽  
Corporate Social ◽  
The Relationship

The main objective of a company in running its operational activities is to maximize profit. Apart from that, the company is also obliged to provide maximum contribution to the community. To accommodate the objectives and obligations, the company may apply a system called Corporate Governance (CG). The company can also implement Corporate Social Responsibility (CSR) as its significant step in contributing to the community. The implementation of CG and CSR is related because CSR is a consequence of CG implementation. In addition to CG and CSR are interconnected, CG and CSR are also interconnected with Corporate Financial Performance (CFP). Through the implementation of CG, the company can improve CFP. The relationship between CSR and CFP can be associated positively or negatively. The research was conducted on 100 companies listed in Kompas100 index to determine the influence of CG to CSR, influence of CG to CFP, influence CSR to CFP, and influence of CG to the CFP with CSR as a moderating variable. Structural equation modeling (SEM) analysis was used to determine the relationship of these three variables. The results showed that CG influenced positively to CSR, but influenced negatively to CFP. Likewise, CSR influenced negatively to CFP. Due to the negative influence of CG to CFP and CSR to CFP, CG also influenced negatively to the CFP through the disclosure of CSR as moderating variable.Keyword: corporate governance, corporate social responsibility, corporate financial performance, Indeks Kompas100

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

2016 ◽  
Vol 6 (1) ◽  
pp. 74
Author(s):  
Putri Fika Hidayansyah ◽  
Musa Hubeis ◽  
Abdul Kohar Irwanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Hypothesis Test ◽  
Value Added ◽  
Equation Modeling ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

scholarly journals The Influence of Factors; Human Resource Management, Production, and Marketing on the Financial Performance of Small-Sized Enterprises in Jayapura City

2015 ◽  
Vol 7 (2) ◽  
pp. 131-133
Author(s):  
Mugiati Mugiati
Keyword(s):  
Resource Management ◽  
Human Resource Management ◽  
Financial Performance ◽  
Human Resource ◽  
Structural Equation ◽  
Production Factor ◽  
Equation Modeling ◽  
Analysis Method ◽  
Modeling Analysis ◽  
Collection Methods

This study aims to identify and analyze the influence of human resource management, production and marketing, on the financial performance of Small-sized enterprise in Jayapura City. Data collection methods used were observation, interviews, and questionnaires. Data were analyzed by applying SEM (structural equation modeling analysis method by making use of Amos Software. The results showed that the factors of human resource management and marketing not affect the financial performance of small-sized enterprise in Jayapura. Then the production factor affect the financial performance of small-sized enterprise in Jayapura.

scholarly journals The Influence of Working Capital and Organization on the Financial Performance of Small-Sized Enterprises in Jayapura City

2015 ◽  
Vol 7 (3(J)) ◽  
pp. 104-109
Author(s):  
Mugiati Mugiati
Keyword(s):  
Structural Equation Modeling ◽  
Data Collection ◽  
Financial Performance ◽  
Structural Equation ◽  
Equation Modeling ◽  
Analysis Method ◽  
Working Capital ◽  
Data Collection Methods ◽  
Modeling Analysis ◽  
Collection Methods

This study aims to identify and analyze the influence of working capital and organization, on the financial performance of Small-sized enterprise in Jayapura City. Data collection methods used were observation, interviews, and questionnaires. Data were analyzed by applying SEM (structural equation modeling analysis method by making use of Amos Software. The results showed that the factors of working capital factor affect the financial performance of small-sized enterprise in Jayapura. Then the organization factor does not affect the financial performance of small-sized enterprise in Jayapura.

scholarly journals Corporate Social Responsibility and Financial Performance: The Case of ASEAN Telecommunications Companies

2019 ◽  
Author(s):  
Fathyah Hashim ◽  
Essia Ahmad Ries ◽  
Ng Teck Huai
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Structural Equation ◽  
Telecommunications Industry ◽  
Annual Reports ◽  
Equation Modeling ◽  
Corporate Social ◽  
The Relationship ◽  
Telecommunications Companies

This paper examines the relationship between corporate social responsibility and financial performance in ASEAN (The Association of Southeast Asian Nations (ASEAN) is a regional intergovernmental organization comprising ten countries in Southeast Asia, which promotes intergovernmental cooperation and facilitates economic, political, security, military, educational, and sociocultural integration among its members and other countries in Asia) telecommunications companies. Corporate social responsibility (CSR) dimensions assessed in this study include community, corporate governance, employee relations, and the environment. Meanwhile, financial performance is obtained by analysing the organisation’s return on assets (ROA). Although there have been past studies, investigate the relationship between CSR and Financial Performance (FP), cross-country, and through structural equation modeling, there is still a lack of data focusing in ASEAN telecommunications industry. Therefore, using 17 telecommunications companies in ASEAN countries based on their five years’ annual reports (2013-2017), this study attempt to provide empirical evidence on the possible relationship between CSR and FP. However, this study found no significant relationship between the two. This study provides a more in-depth understanding theoretically and practically on corporate social responsibility on financial performance in ASEAN telecommunications industry.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan pada Indeks Saham LQ45

2016 ◽  
Vol 11 (1) ◽  
pp. 52-60
Author(s):  
Gusfarini Fauziah ◽  
Abdul Kohar Irwanto ◽  
Muhammad Syamsun
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Stock Index ◽  
Corporate Value ◽  
Stock Performance ◽  
Financial Report ◽  
Index 2 ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Product Responsibility

CSR disclosure in Indonesia were still low and voluntary. CSR disclosure is expected to increase positive image of the company and attract investors to invest. This study aims: (1) analyze the effect of CSR disclosure toward corporate financial performance of LQ45 stock index (2) analyze the effect of CSR disclosure toward corporate stock performance of LQ45 stock index and (3) analyze the effect of financial performance toward corporate stock performance of LQ45 stock index. This study used the annual report and financial report of the sample companies on 2013. Test of relationship influences of CSR disclosure toward corporate value were measured by Structural Equation Modelling (SEM). The results of this study showed valid indicators as a measurement construct of CSR disclosure in the LQ45 stock index were environment and society but economic, Human Rights (HAM), social and product responsibility indicators were invalid. Valid indicators of financial performance as a measurement constructs were ROA but DER, DAR, NPM, and ROE were invalid. While PBV was valid as a measure of stock performance construct but EPS were invalid. The results of hypothesis testing explained CSR disclosure were not significant effect on the finansial performance and had negatively related. CSR disclosure were not significant effect on the stock performance and had negatively related. However financial performance were significant effect on the stock performance and had positively related.

scholarly journals DOES ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IMPROVE FINANCIAL PERFORMANCE?

2019 ◽  
Vol 4 (2) ◽  
pp. 205
Author(s):  
KHAIRIYANI KHAIRIYANI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Service Employees ◽  
Corporate Social

This research aimed to examine the effect of Islamic Corporate Social Responsibility (ICSR) on financial performance. ICSR was measured by finance and investment, product and service, employees, society, environment and corporate governance. Then, financial performance was measured by ROA and ROE. This study used 17 firms as a sample is consistently listed in Jakarta Islamic Index (JII) during 2014-2017. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that ICSR had able to improve financial performance

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Sign in / Sign up

Export Citation Format

Share Document