Pengaruh Corporate Social Responsibility Terhadap Nilai Dan Kinerja Perusahaan Manufaktur

2011 ◽  
Vol 3 (1) ◽  
pp. 1-13
Author(s):  
Agustin Ekadjaja ◽  
Vony Vony
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Confidence Level ◽  
Stock Exchange ◽  
Tobin’S Q ◽  
Manufacturing Companies ◽  
Simple Linear Regression ◽  
Tobin's Q ◽  
And Performance ◽  
Corporate Social

This study aims to determine the effect of CSR Index to the value and performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI), and to find out how much the ability of the variable CSR Index in explaining the variable Tobin’s Q, ROA, and ROE manufacturing companies listed on Indonesia Stock Exchange (BEI). This study uses data sampled during the 75 years from 2007 to 2009. A statistical method used to test the research hypothesis is a simple linear regression model. Therefore, before performing hypothesis testing carried out tests of classical assumptions. The results of this study prove that, CSR Index has a significant effect on Tobin’s Q and ROE with 95% confidence level. However, CSR Index has no significant influence on ROA with 95% confidence level. Key words : CSR Index, Variabel Tobin’s Q, ROA, ROE

scholarly journals The Interaction Effect of Independent Boards on Corporate Governance-Corporate Social Responsibility (CG-CSR) and Performance Nexus

2020 ◽  
Vol 25 (1) ◽  
Author(s):  
Sitara Karim ◽  
Norlida Abdul Manab ◽  
Rusmawati Ismail
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Board Independence ◽  
Tobin’S Q ◽  
Governance Mechanisms ◽  
Tobin's Q ◽  
And Performance ◽  
Corporate Social

The financial crises over the past two decades were identified as the main reason for the economic collapse. Malaysia suffered the same fate when many organisations crumpled from inappropriate compliance of governance mechanisms and corporate social responsibility (CSR) disclosure practices. Given this condition, this study intends to examine the effects of governance mechanisms and CSR practice on firm performance and the moderating effect of board independence is investigated on corporate governance-CSR (CG-CSR) and performance nexus of 588 Malaysian companies listed on Bursa Malaysia between 2006 and 2017. Both accounting-based (ROA) and market-based (Tobin’s Q) performance measures have been used for measuring performance. Dynamic model using Generalized Method of Moments (GMM) has been employed on the dataset to control for potential endogeneity, reverse causality, and dynamic heterogeneity. Findings indicate that ownership concentration negatively affects ROA; chief executive officer (CEO) duality positively affects ROA and negatively affects Tobin’s Q. Moreover, investment on CSR is negatively related to both performance measures. Finally, board independence negatively moderates the CG mechanisms, CSR practice, and performance relationship. Findings of the study have implications for Bursa Malaysia and Securities Commission Malaysia to reset the limit of independent directors on board so that their unnecessary interference in operations of management may be avoided. Furthermore, companies need to reassess their CSR strategies whether they are spending on CSR activities or hiding their financial malfeasance in the name of investment on CSR.

scholarly journals Analisis Perbedaan Tingkat Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan pada Industri High-Profile dan Low-Profile

2016 ◽  
Vol 3 (3) ◽  
pp. 303-318
Author(s):  
Sisilia Devina Permatasari ◽  
Supatmi Supatmi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
High Profile ◽  
Low Profile ◽  
The Difference ◽  
Corporate Social

This study aims to prove the difference in the level of disclosure of Corporate Social Responsibility (CSR) and financial performance among the industry's high-profile and low-profile. This study also proved that if there is a relationship between the level of CSR and financial performance. Financial performance is measured using the Return On Equity (ROE) and Tobin's Q. The samples are 346 companies listed in Indonesia Stock Exchange (IDX) in 2012, where the industry as much as 167 high-profile and low-profile companies as much as 179 companies. The sampling method used is purposive sampling. The analyze used to test Mann-Whitney test first, while the second test using Spearman correlation test. The results of this study indicate that there are differences in the level of disclosure of CSR and financial performance as measured by Tobin's Q between industrial high-profile and low-profile, but did not differ when performance is measured by ROE. In addition, this study proves that there is a positive relationship between the level of CSR and financial performance as measured by ROE, but there is no relationship between the level of CSR and financial performance as measured by Tobin's Q. Keywords : Corporate Social Responsibility Disclosure, ROE, Tobin’s Q, high-profile and low-profile industries.

scholarly journals Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan

2019 ◽  
Vol 1 (2) ◽  
pp. 32-43
Author(s):  
Gine Das Prena ◽  
Putu Purnama Dewi ◽  
Ketut Tanti Kustina ◽  
IGA Agung Omika Dewi ◽  
I Nengah Wirsa
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

2020 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Kheisy Kharenia Benne ◽  
Petrus Moningka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

This study aims to analyze the effect of CSR information disclosure measured by Corporate-Social-Responsibility-Index according to GRI G4 on firm value measured by Tobin’s Q.  In addition, this study aims to analyze whether profitability measured by return on asset (ROA) can strengthen the relationship between disclosure of CSR and firm value. The population of this study is mining sector companies listed at Indonesia Stock Exchange for the period of 2015-2017. Samples were determined by purposive sampling method and obtained 35 companies as the research samples. This study uses secondary data and multiple regression analysis as the data analysis. The results of this study show that: (1) CSR information disclosure has positive significant effect to firm value, (2) Profitability can strengthen the relationship between disclosure of CSR and firm value. Keywords: Corporate social responsibility, firm value, profitability Penelitian ini bertujuan untuk menganalisa pengaruh pengungkapan CSR yang diukur dengan Corporate-Social-Responsibility-Index menurut GRI G4 terhadap nilai perusahaan yang diukur menggunakan Tobin’s Q. Selain itu, penelitian ini juga bertujuan untuk menganalisa apakah profitabilitas yang diukur dengan return on assets (ROA) dapat memperkuat hubungan antara pengungkapan CSR dan nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan  pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh 35 perusahaan sebagai sampel penelitian. Data yang digunakan dalam penelitian ini berupa data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Pengungkapan CSR berpengaruh signifikan positif terhadap nilai perusahaan, (2) Profitabilitas dapat memperkuat hubungan antara pengungkapan CSR dan nilai perusahaan. Kata kunci: Corporate social responsibility, nilai perusahaan, profitabilitas

scholarly journals IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 194-199
Author(s):  
Antony Cang ◽  
Doni Putra Utama
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Technique ◽  
Sampling Period ◽  
Tobin’S Q ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Tobin's Q ◽  
Corporate Social

This study is aimed to analyze the influence of Corporate Social Responsibility of financial performance at manufacturing companies listed on the Indonesia Stock Exchange. The sampling period studied was 2014 to 2018. The independent variable in this study was Corporate Social Responsibility which was assessed based on GRI indicators, namely Environmental Disclosure. The dependent variable of this study is financial performance measured by ROA, ROE, Revenues, and Tobin's Q, and the control variables used are Size and Age. The data used in this study were obtained from the company's 2014-2018 financial statements. Determination of the sample using purposive sampling technique in order to obtain a sample of 97 companies. Data analysis methods used are regression and partial t test. The results of this study are that Corporate Social Responsibility effected on financial performance measured by Revenues and Tobin’s Q while Corporate Social Responsibility does not affected on financial performance measured by ROA and ROE.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Mentiana Sibarani ◽  
Ivena Melinda
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Regression Testing ◽  
Annual Reports ◽  
Simple Linear Regression ◽  
Corporate Social

The purpose of this study was to determine the relationship between the disclosure of corporate social responsibility and financial performance in the banking sector in Indonesia. Samples from this study that reveals the company sustainability report and companies listed on the Indonesian Stock Exchange (BEI). Consisting of 11 companies during the period 2015-2017 and the research had a total of 33 samples. This study uses secondary data from annual reports and sustainability reports banking firm period 2015-2017. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility mempegaruhi not significantly affect the financial performance. The results showed the disclosure of corporate social responsibility do  not significantly affect the financial performance. This suggests that in addition to the disclosure of corporate social responsibility there are several things that affect financial performance. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility do not significantly affect the financial performance.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

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

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>

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2013

2016 ◽  
Vol 16 (02) ◽  
Author(s):  
Monot Wicaksono ◽  
Paryanto Paryanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Selection Process ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Cluster Sampling ◽  
Manufacturing Companies ◽  
F Test ◽  
Corporate Social

This study aims to examine the causal relationship of corporate characteristics to corporate social responsibility disclosure on manufacturing companies listed in Indonesia Stock Exchange 2012-2013. This research uses secondary data that is company annual report obtained from www.idx.com and company website during period 2012-2013. The sample selection process is done by using cluster sampling method. The analysis method used is multiple regression analysis consisting of classical assumption test (normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis test (coefficient of determination, t test, F test). The results of this study indicate that profitability, liquidity, company profile has no effect on CSR disclosure. F test results show that the independent variables simultaneously affect the dependent variable.

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