Analisis Pengaruh Corporate Social Responsibility Terhadap Return Saham Dengan ROE Sebagai Variabel Moderating Pada Indeks LQ-45.

This research type is a causality with the aim of analyzing the effect of Corporate Social Responsibility on stock returns with profitability as a moderating variable on the LQ-45 Stock Index during the 2013-2017 period. The research population is all companies listed in the LQ-45 Index on the Indonesia Stock Exchange during 2013-2017. The sampling using purposive sampling method with a total sample of 23 companies. Data of this research is quantitative type with data analysis techniques consisting of descriptive analysis, testing classic assumptions, moderating regression analysis, and testing hypotheses. The results showed that there was a significant positive effect on testing the effect of Corporate Social Responsibility on Stock Returns. While the high or low profitability (Return on Equity) is considered unable to moderate the influence of Corporate Social Responsibility on Stock Returns because of the large expenditure incurred for Corporate Social Responsibility can have a negative impact on business operations that will reduce the level of profitability obtained by the investor.

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ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURNS

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v6i2.96 ◽

2019 ◽

Vol 6 (2) ◽

pp. 44-57

Author(s):

Gusganda Suria Manda

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Returns ◽

Stock Exchange ◽

Secondary Data ◽

Profit Margin ◽

Return On Equity ◽

Library Research ◽

Net Profit ◽

Corporate Social

This research is a quantitative research. The population in this study is companies owned by state-owned companies listed on the Indonesia Stock Exchange for the period 2013-2018, amounting to 20. Sample selection using purposive sampling techniques and obtained 16 companies as research samples. The type of data used is secondary data. The method of library research or library research and documentation is used as a data collection technique. Data analysis methods used in this research are descriptive statistical analysis, classic assumption test, and hypothesis testing. Data is processed with IBM SPSS Version 22.0 for windows. Based on the results of the study indicate that the variable Net Profit Margin, Return on Equity, and Corporate Social Responsibility have a significant and significant effect on stock returns. Meanwhile, the variable Return on Assets and Price Earning Ratio has no effect on stock returns. The value of the determinant coefficient (R2) produced was 0.444 or 44.4%. This shows that the Net Profit Margin, Return on Equity, and Corporate Social Responsibility variables affect the stock returns of state-owned enterprises listed on the Indonesia stock exchange in the 2013-2018 period that is equal to 44.4%, while the remaining 55.6% is influenced by variables other than research.

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THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

Indonesian Journal Of Business And Economics ◽

10.25134/ijbe.v2i1.1942 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

Eva Fauziah Ahmad

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Commercial Banks ◽

Stock Exchange ◽

Descriptive Analysis ◽

Company Performance ◽

Simultaneous Test ◽

Sample Data ◽

Public Banks ◽

Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

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Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

10.34091/ajss.12.1.14 ◽

2019 ◽

Vol 12 (1) ◽

Author(s):

Asif Saeed ◽

Aijaz Mustafa Hashmi ◽

Attiya Yasmin Javid

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Family Firms ◽

Negative Impact ◽

Stock Exchange ◽

Least Square ◽

Family Ownership ◽

Corporate Social ◽

The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

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APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2145 ◽

2019 ◽

Vol 4 (1) ◽

pp. 14

Author(s):

Novia Eka Sariantono ◽

Luh Putu Mahyuni

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Listed Companies ◽

Annual Reports ◽

Return On Equity ◽

Good Corporate Governance ◽

Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.3167 ◽

2021 ◽

Vol 13 (1) ◽

pp. 8-22

Author(s):

Rizky Fitria Wisti ◽

Vince Ratnawati ◽

Rheny Afriana Hanif ◽

Fajar Odiatma

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Total Sample ◽

Tax Planning ◽

Service Companies ◽

Company Value ◽

Data Tracking ◽

Corporate Social

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.

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ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE PERFORMANCE (Empirical Study on Manufacture Companies Listed on Stock Exchanges in Indonesia Periode 2010 - 2012 )

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v1i1.4803 ◽

2014 ◽

Vol 1 (1) ◽

pp. 78

Author(s):

Wiyan Patria ◽

Rossje V Suryaputri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Corporate Performance ◽

Stock Exchange ◽

Abnormal Returns ◽

Stock Exchanges ◽

Return On Equity ◽

Unexpected Earnings ◽

Corporate Social

The purpose of this study is to determine the influence of corporate social responsibility on corporate performance. Samples were taken as much as 252 which consists of 84 companies listed on the Indonesia Stock Exchange in 2010- 2012. The variables used in this study are (ROE (return on equity), CSR (corporate social responsibility), CAR (Cumulative abnormal returns. DER (debt to equity ratio), SG (Sales growth), Beta, EU (Unexpected earnings ) as control variables.The results Showed that CSR does not have a significant influence on Return On Equity (ROE) as a measurement of financial performance and the company's cumulative abnormal return (CAR) as a performance measurement of the company's market. In the future studies are advised to conduct research with other variables in addition to Corporate Social Responsibility (CSR) which may affect the company's financial performance and corporate markets.

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CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA

Buletin Studi Ekonomi ◽

10.24843/bse.2021.v26.i02.p07 ◽

2021 ◽

pp. 239

Author(s):

I Gusti Ayu Diah Utari ◽

I Gusti Ayu Astri Pramitari ◽

Ni Putu Maysia Sutiasih Yunita

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Banking Sector ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Employee Welfare ◽

Environmental Development ◽

Corporate Social ◽

The Impact

The purpose of this research is to look into the impact of Corporate Social Responsibility (CSR) on profitability (ROA). Corporate Social Responsibility (CSR) is measured by the costs of environmental development, partnerships, and employee welfare. This study employs 45 banking sector companies listed on the Indonesian stock exchange from 2017 to 2019, with a total sample of 42 drawn from a purposive sampling technique. The financial statements issued by the company each year are the source of the data. Multiple regression analysis methods are used in data analysis. According to this study, the cost of environmental development will reduce the company's profitability. The same is true for the relationship between partnership costs and employee welfare costs and the profitability of Indonesia Stock Exchange-listed banking companies in 2017-2019.

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Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4214 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Anggi Adinda Setiarini ◽

Sulistyo Sulistyo ◽

Rita Indah Mustikowati

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Descriptive Analysis ◽

Return On Assets ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

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ANALISIS PENGARUH PENGETAHUAN, TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP IMBAL HASIL SAHAM SYARIAH DALAM PERSPEKTIP ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATION DI BURSA EFEK INDONESIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v9i2.4532 ◽

2019 ◽

Vol 9 (2) ◽

pp. 179

Author(s):

Hotman Tohir Pohan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Capital Structure ◽

Stock Returns ◽

Significant Influence ◽

Negative Impact ◽

Reciprocal Relationship ◽

Knowledge Capital ◽

Corporate Social

This research aims to identifr and analyze the influence of knowledge, social responsibility towards sharia stock returns in Bursa Efek Indonesia, with the approach of circular causation, further research in the underlying by differences between conventional and Islamic corporate social responsibility, where circular causation is the approach taken by the interaction between Variabels, namely between knowledge, capital structure, and returns islamic stocks. Results of this research are Islamic stocks negatively affected by corporate social responsibility, and positively influenced by knowledge, while knowledge positively influence corporate social responsibility that serves as an intervening, there is a reciprocal relationship between corporate social responsibility with return of Islamic stocks are corporate social responsibility a negative impact on stock returns syariah, and vice versa sharia stock returns negatively impact on corporate social responsibility, corporate social responsibility does not have a significant influence on stock returns sharia.

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Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p09 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1767

Author(s):

Gusti Ayu Made Rita Susanti ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

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