EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

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

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i1.267 ◽

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

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi ◽

10.33369/j.akuntansi.10.1.93-104 ◽

2020 ◽

Vol 10 (1) ◽

pp. 93-104

Author(s):

Meily Trinesia ◽

Husaini Husaini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Sampling Techniques ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social

ABSTRACT This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23. The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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(CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v5i3.91 ◽

2016 ◽

Vol 5 (3) ◽

Author(s):

Siti Ramlah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Return On Assets ◽

Mining Company ◽

Equity Ratio ◽

Independent Variable ◽

Corporate Social

This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

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Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

Restaurant Business ◽

10.26643/rb.v118i6.7232 ◽

2019 ◽

Vol 118 (6) ◽

pp. 6-12

Author(s):

Ali Sandy Mulya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Literature Study ◽

Quantitative Research Methods ◽

Tax Aggressiveness ◽

Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

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A Study on the Impact of Corporate Social Responsibility on Financial Performance of Companies in India

Asia-Pacific Journal of Management Research and Innovation ◽

10.1177/2319510x211005662 ◽

2020 ◽

Vol 16 (3) ◽

pp. 229-237

Author(s):

Ramandeep Kaur ◽

Trupti Dave

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Socially Responsible ◽

Corporate Social ◽

The Impact ◽

Business Philosophy

The main aim of this study is to investigate the impact of corporate social responsibility (CSR) on the financial performance of selected companies listed in the BSE, formerly known as the Bombay Stock Exchange in India. This study is purely based upon the secondary data collected from companies’ annual reports and sustainability reports for last three years ranging from 2016–2017 to 2018–2019. The results indicate that the involvement in socially responsible initiatives has a significantly positive effect on the financial performance of the firms. These findings provide insights to the management to assimilate firm’s CSR initiatives with its strategic business policies and, thus, to renovate the business philosophy from a traditional profit-oriented approach to a socially responsible approach.

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Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan

Jurnal Ekonomi Akuntansi dan Manajemen ◽

10.19184/jeam.v19i1.15436 ◽

2020 ◽

Vol 19 (1) ◽

pp. 1

Author(s):

Siti Wulandari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Research ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Corporate Social Responsibility Disclosure ◽

Independent Variable ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to examine and analyze the effect of Corporate Social Responsibility Disclosure on company profitability in plantation subsector companies that listed on the Indonesia Stock Exchange on 2016-2018. This research is a type of quantitative research that using secondary data, namely the annual report of the plantation subsector company 2016-2018. Independent variable that used in this research is CSR Disclosure which is measured using CSRDI and the dependent variable is company profitability which is proxied by the ratio of ROA, ROE, and NPM. The results show that CSR Disclosure have the positive and significant effect on ROA with a significance value of 0.012, ROE of 0.035, and NPM of 0.028. The results of this study indicate that empirically disclosing CSR activities in plantation subsector companies will increase company profitability. Keywords: CSR Disclosure, NPM, ROA, ROE.

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PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014

Jurnal STEI Ekonomi ◽

10.36406/jemi.v25i2.94 ◽

2017 ◽

Vol 25 (2) ◽

pp. 137-158

Author(s):

Nelli Novyarni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Total Observation ◽

Data Collection Technique ◽

Corporate Social ◽

Positive Effect

Abstract- Factors known value of the company as follows. Factor financial performance and Corporate Social Responsibility one that affects the value of the company. This study aimed to test whether the effect of Financial Performance and Corporate Social Responsibility (CSR) to Corporate Value on banking company listed on the Indonesia Stock Exchange (BEI). This research uses descriptive quantitative approach, which is measured using multiple linear regression based SPSS 21.0. the population of this study is the banking companies listed in Indonesia Stock Exchange (BEI) in 2012 through 2014. The sample was determined by purposive sampling method, with a sample of 17 banking companies, bringing the total observation in this study were 51 observations. The data used in this research is secondary data. The data collection technique using the method of documentation via the official website IDX: www.idx.co.id. Hypothesis testing using t test. The research proves that (1) Financial Performance affect the Company's value in the banking companies listed on the Stock Exchange 2012-2014, (2) Corporate Social Responsibility positive effect is not significant to the Company's value in banking companies listed on the Stock Exchange 2012-2014, (3) financial performance and Corporate Social Responsibility collectively together have an influence on the value of companies in bannking companies listed on the stock exchange 2012-2014.

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CORPORATE SOCIAL RESPONSIBILITY (CSR): PROFIT SEEKING OR SOCIAL ACTIVITY?

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v13i2.2144 ◽

2020 ◽

Vol 13 (2) ◽

Author(s):

Nia Hariana ◽

Arthik Davianti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Social Activity ◽

Secondary Data ◽

Return On Equity ◽

Moderating Variables ◽

Corporate Social ◽

A Company

<h1>ABSTRACT: A company is required to do the Corporate Social Responsibility (CSR) as a form of responsibility to the stakeholders. In general, CSR activities give several impacts on companies and also the surrounding environment or residents. Companies tend to spend a high CSR expenditure with a possibility to influence their profit but some argue that CSR expenditure is related to companies’ social objectives. The research was conducted with the aim to analyze the effect of CSR on future financial performance and corporate social activity. The data of the research uses secondary data through the annual report and financial report of consumer goods manufacturing industries that registered in the Indonesia Stock Exchange. The result of the research showed that CSR expenditure has no significant effect on future financial performance. However, the company will still report their CSR expenditure as a signal to the users of financial statements. Further, the result of this study shows that CSR expenditure has a significant effect on social activities. This research can be used by shareholders, investors, and other companies in choosing a company with a good image seen from their CSR to work with. Afterward, further research is expected to use other moderating variables such as Return on Equity (ROE) or Earning per Share (EPS) in measuring the relationship of CSR and financial performance.</h1> Keywords: Corporate social responsibility, future financial performance, corporate social activity. ABSTRAK: Sebuah perusahaan wajib melakukan Tanggung Jawab Sosial Perusahaan sebagai bentuk tanggung jawab kepada para pemangku kepentingan. Secara umum, kegiatan Tanggung Jawab Sosial Perusahaan memberikan beberapa dampak bagi perusahaan dan juga lingkungan atau atau masyarakat sekitar. Perusahaan cenderung mengeluarkan pengeluaran atas Tanggung Jawab Sosial Perusahaan dengan cukup tinggi dengan harapan dapat mempengaruhi keuntungan perusahaan. Akan tetapi, beberapa berpendapat bahwa pengeluaran dari Tanggung Jawab Sosial Perusahaan berhubungan dengan tujuan sosial perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh Tanggung Jawab Sosial Perusahaan terhadap kinerja keuangan masa depan dan aktivitas sosial perusahaan. Data penelitian menggunakan data sekunder melalui laporan tahunan dan laporan keuangan industri manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan masa depan perusahaan. Meski demikian, perusahaan tetap akan melaporkan pengeluaran atas Tanggung Jawab Sosial Perusahaan sebagai sinyal bagi pengguna laporan keuangan. Lebih lanjut, hasil penelitian ini menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan berpengaruh signifikan terhadap kegiatan sosial perusahaan. Penelitian ini dapat digunakan oleh pemegang saham, investor, dan perusahaan lain dalam memilih perusahaan dengan citra yang baik dilihat dari Tanggung Jawab Sosial Perusahaan untuk kepentingan menjalin kerjasama. Selanjutnya penelitian berikutnya diharapkan dapat menggunakan variabel moderasi lain seperti laba atas ekuitas atau penghasilan per saham dalam mengukur hubungan Tanggung Jawab Sosial Perusahaan dan kinerja keuangan perusahaan. Kata kunci: Tanggung jawab sosial perusahaan, kinerja keuangan masa depan, aktivitas sosial perusahaan.

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The Impact of Corporate Social Responsibility on Corporate Financial Perfomance in Tanganyika Wilderness Camps Limited in Arusha Region, Tanzania

The International Journal of Social Sciences and Humanities Invention ◽

10.18535/ijsshi/v5i1.09 ◽

2018 ◽

Vol 5 (1) ◽

pp. 4292-4306

Author(s):

Dr. David A. O. Aunga ◽

Mr. Michael Nathan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Social Economic ◽

Financial Statements ◽

Annual Reports ◽

Independent Variable ◽

Arusha Region ◽

Corporate Social ◽

The Impact

The study was intended to determine the effect of corporate social responsibility on financial performance. Financial performance was measured by use of ROA and ROE. Data was obtained from financial statements, websites, publications and annual reports. Financial performance was the dependent variable while corporate social responsibility was the independent variable. The study revealed that there is a positive relationship between CSR and CFP at TWC. Based on findings, it is concluded that CSR is important for improving financial performance of firm. Companies should partner with non-profits and government agencies to solve social, economic, and psychological problems in society. Companies should involve in wellbeing programs. Research results are supportive of the view that responsible firm behaviour may not only keep employees motivated and help to increase their loyalty but also become a cause to improve the financial performance of firm.

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Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p16 ◽

2019 ◽

pp. 407

Author(s):

Putu Claudia Tamara Putri ◽

I Gde Ary Wirajaya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Positive Impact ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

Before And After ◽

Corporate Social ◽

The Impact

The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and secondary data sources. Primary data in the form of interviews, and secondary data in the form of hotel financial statements for several periods before and after conducting CSR. The technique of collecting data is by interview, observation, and documentation. The results of the study show the hotel The St. Regis Bali Resort applies several forms of CSR, namely (1) social sector, (2) environmental field. CSR has a positive impact on financial performance, seen from the increase in the number of sales. Increasing the number of sales, it will affect sales and income which will affect the level of profit. Keywords: Corporate social responsibility, financial performance, CSR.

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