PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING

This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.

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Employees’ Perception of Corporate Social Responsibility: Corporate Volunteer and Organizational Commitment

International Business Research ◽

10.5539/ibr.v9n9p142 ◽

2016 ◽

Vol 9 (9) ◽

pp. 142 ◽

Cited By ~ 1

Author(s):

Chun-Chen Huang

Keyword(s):

Corporate Social Responsibility ◽

Organizational Commitment ◽

Social Responsibility ◽

Corporate Citizenship ◽

Significant Positive Effect ◽

Participation Motivation ◽

Volunteer Participation ◽

Intention To Participate ◽

Corporate Social ◽

Positive Effect

Although there is a growing trend of corporate volunteer plans in Taiwan, there scanty studies on the antecedent and consequence variables that influence employees’ participation in corporate volunteer. Most of existing studies concerning corporate social responsibility (CSR) explored the effects of CSR on corporate financial performance or consumer behavior, while paying little attention to the effects on the stakeholders and employees of enterprises. In practice, many enterprises often include corporate volunteer as an important part of their CSR policies. Past literature has seldom discussed the effects of the employees’ perception of CSR on their participation in corporate volunteer. Most studies concerning corporate volunteer focus on volunteer participation motivation and intention of the volunteer services outside enterprises, while few focus on corporate employees’ participation in corporate volunteer.By convenience sampling, this study treated the 50 enterprises that received the Corporate Citizenship Award in 2012 as the targets. A total of 368 questionnaires were retrieved, including 195 paper-based questionnaires and 173 online questionnaires, among which there were 287 valid samples. The data were analyzed using SPSS18 to test the hypotheses. The findings of this study are as follows: (1) employees’ perception of CSR has a significant positive effect on their intention to participate in corporate volunteer; (2) employees’ perception of CSR has a significant positive effect on organizational commitment; (3) employees’ intention of participating in corporate volunteer has a significant positive effect on organizational commitment.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5479 ◽

2019 ◽

Vol 6 (2) ◽

pp. 245

Author(s):

Rahmelia Ahyani ◽

Windhy Puspitasari

Keyword(s):

Corporate Social Responsibility ◽

Data Collection ◽

Real Estate ◽

Social Responsibility ◽

Financial Performance ◽

Corporate Financial Performance ◽

Significant Positive Effect ◽

Sample Collection ◽

Corporate Social ◽

Positive Effect

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.

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Corporate Sustainability

Corporate Social Responsibility in the Hospitality and Tourism Industry - Advances in Hospitality, Tourism, and the Services Industry ◽

10.4018/978-1-4666-9902-1.ch021 ◽

2016 ◽

pp. 291-306

Author(s):

Taranjit Kaur

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Corporate Sustainability ◽

Sustainability Reporting ◽

Future Generation ◽

Major Stakeholder ◽

Corporate Social ◽

The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

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Marketing Mix Elements and Corporate Social Responsibility: Do they Really Matter to Store Image?

Jindal Journal of Business Research ◽

10.1177/2278682120908563 ◽

2020 ◽

Vol 9 (1) ◽

pp. 56-71

Author(s):

Jalal Rajeh Hanaysha

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Marketing Mix ◽

Equation Modeling ◽

Survey Method ◽

Store Image ◽

Significant Positive Effect ◽

Corporate Social ◽

The Impact ◽

Positive Effect

This purpose of this article is to examine the impact of corporate social responsibility (CSR) and marketing mix elements on store image in Malaysian retail sector. The data were collected through a quantitative survey method from 278 customers of retail stores in eastern Malaysia. All of the returned questionnaires were inserted into SPSS and analyzed based on the structural equation modeling (SEM) technique using AMOS 18. The findings showed that CSR has a significant positive effect on store image. Furthermore, the outcomes revealed that advertising and price have significant positive effects on store image. However, the effect of sales promotion on store image is insignificant and negative. Finally, the results confirmed that store location and store environment have a significant positive effect on store image. The findings of this study contribute to our understanding with regard to the importance of these factors in influencing store image in the retail context.

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Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

AFEBI Management and Business Review ◽

10.47312/ambr.v4i02.248 ◽

2020 ◽

Vol 4 (02) ◽

pp. 129

Author(s):

Yosafat Gea

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Performance Management ◽

Stock Exchange ◽

Company Performance ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Compensation Management ◽

Corporate Social ◽

Positive Effect

In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.

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Pengaruh Mekanisme GCG Dan CSR Terhadap Kinerja Keuangan Yang Dimediasi Manajemen Laba

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i1.11284 ◽

2021 ◽

Vol 3 (1) ◽

pp. 24

Author(s):

Renaldy Alviansyah ◽

I Gede Adiputra

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Tobin’S Q ◽

Significant Positive Effect ◽

Tobin's Q ◽

Significant Negative Effect ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study examines the impact of corporate governance mechanism and corporate social responsibility to financial performance. This study consists of four independent variables, one mediating variable, and three dependent variables, namely the proportion of independent board of commissioners, institutional ownership, audit committee, and corporate social responsibility as an independent variabel, earnings management as a mediating variable, and ROA, EPS, and Tobin;s Q as the dependent variable. The research method used is descriptive method with a qualitative approach. The sample in this study are 19 manufacturing company which listed on the Indonesia Stock Exchange from 2017 until 2019 who selected through purposive sampling method. The result of this study are the proportion of independent board of commissioners and institutional ownership not significant negative effect on earnings management, the audit committee has a significant positive effect on earnings management, corporate social responsibility has no significant positive effect on earnings management, corporate governance mechanisms do not have a significant negative effect on ROA, the proportion of independent commissioners and institutional ownership did not have a significant negative effect on EPS, the audit committee did not have a significant positive effect on EPS, corporate governance mechanisms did not have a significant positive effect on Tobin's Q, corporate social responsibility did not have a significant negative effect on financial performance, earnings management does not have a significant negative effect on ROA, earnings management has a significant negative effect on Tobin's Q, earnings management does not have a significant positive effect mut on EPS, governance mechanisms per business have a positive effect on ROA and EPS mediated by earnings management, corporate governance mechanisms negatively affect Tobin's Q mediated by earnings management, and corporate social responsibility has a positive effect on mediated financial performance by earnings management.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan. Penelitian ini terdiri dari empat variabel independen, satu variabel mediasi, dan tiga variabel dependen, yaitu proporsi dewan komisaris independen, kepemilikan institusional, komite audit, dan tanggung jawab sosial perusahaan sebagai variabel independen, manajemen laba sebagai variabel mediasi, dan ROA, EPS, dan Tobin’s Q sebagai variabel dependen. Metode riset yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Sampel dari penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2017 sampai 2019 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap manajemen laba, komite audit berpengaruh positif signifikan terhadap manajemen laba, tanggung jawab sosial perusahaan berpengaruh positif tidak signifikan terhadap manajemen laba, Mekanisme tata kelola perusahaan berpengaruh negatif tidak signifikan terhadap ROA, proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap EPS, komite audit berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif tidak signifikan terhadap Tobin’s Q, tanggung jawab sosial perusahaan berpengaruh negatif tidak signifikan terhadap kinerja keuangan, manajemen laba berpengaruh negatif tidak signifikan terhadap ROA, manajemen laba berpengaruh negatif signifikan terhadap Tobin’s Q, manajemen laba berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif terhadap ROA dan EPS dimediasi oleh manajemen laba, mekanisme tata kelola perusahaan berpengaruh negatif terhadap Tobin’s Q dimediasi oleh manajemen laba, dan tanggung jawab sosial perusahaan berpengaruh positif terhadap kinerja keuangan dimediasi oleh manajemen laba.

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DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERTAMBANGAN PERIODE 2014-2018

JURNAL AKUNTANSI ◽

10.37932/ja.v10i1.274 ◽

2021 ◽

Vol 10 (1) ◽

pp. 116-131

Author(s):

Maria Suryaningsih ◽

Mulia Ningsih

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Significant Positive Effect ◽

Ownership Structures ◽

Mining Companies ◽

Corporate Social ◽

Positive Effect

This research has a problem where the company implements corporate social responsibility with the existence of a law, not from awareness. Companies are also not yet aware of the benefits of implementing corporate social responsibility and there are still different previous researchers.This study aims to examine the effect of profitability, leverage, and ownership structure on corporate social responsibility. This study uses data from 15 mining companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using SPSS 24 software. The results showed that profitability had no effect on corporate social responsibility . Leverage has no effect on corporate social responsibility . Ownership Structure has a significant positive effect on corporate social responsibility . That is, high institutional ownership can increase the existence of corporate social responsibility actions and Simultaneously Profitability, Leverage and ownership structures simultaneously have a significant positive effect on corporate social responsibility .

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Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

Jurnal Al Azhar Indonesia Seri Ilmu Sosial ◽

10.36722/jaiss.v1i2.463 ◽

2020 ◽

Vol 1 (2) ◽

pp. 87

Author(s):

Syurmita Syurmita ◽

Miranda Junisar Fircarina

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Commercial Banks ◽

Good Governance ◽

Linear Regression Analysis ◽

Significant Positive Effect ◽

Company Reputation ◽

And Performance ◽

Corporate Social ◽

Positive Effect

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR) dan Good Governance Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Penelitian dilakukan terhadap Bank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). Teknik analisis data menggunakan uji analisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. Islamic Corporate Social Responsibility (ICSR) berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh Good Governance Bisnis Syariah (GGBS) terhadap reputasi dan kinerja perusahaan tidak ditemukan dalam penelitian ini. Abstract - This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.Keywords - Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.

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Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v6i1.551 ◽

2022 ◽

Vol 6 (1) ◽

pp. 541-553

Author(s):

Androni Susanto ◽

Veronica Veronica

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Significant Positive Effect ◽

Fixed Assets ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

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Pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Kebijakan Dividen terhadap Corporate Social Responsibility

Jurnal Kajian Manajemen dan Wirausaha ◽

10.24036/jkmw0284960 ◽

2020 ◽

Vol 2 (2) ◽

pp. 83

Author(s):

Putri Suprijani ◽

Dina Patrisia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Family Ownership ◽

Significant Positive Effect ◽

Dividend Payout ◽

Corporate Social ◽

Positive Effect

Purpose - This study aims to determine the effect of ownership structure, board of commissioners, and dividend policy on corporate social responsibility of companies listed in the Indonesia Stock Exchange.Methodology - this research is classified as causative research. The populations in this study were all companies listed in the Indonesia Stock Exchange in 2014-2018. The sample in this study was determined by purposive sampling based on the criteria of companies listed in the Indonesia Stock Exchange companies that are consecutively ranked in the Indonesia Stock Exchange during the 2014-2018. The samples in this study were 87. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the SPSS program.Finding – the results of this study indicate (1)family ownership has no significant positive effect on corporate social responsibility in companies listed on the Indonesia Stock Exchange (2)foreign ownership has a significant positive effect on corporate social responsibility in companies listed on the Indonesia Stock Exchange (3)meeting frequency of board of commissioners has a no significant positive effect on corporate social responsibility in the Indonesia Stock Exchange (4)independen board of directors has significant positive effect on corporate social responsibility in the Indonesia Stock Exchange (5) dividend payout ratio has no significant positive effect on corporate social responsibility on capital structure in companies listed in the Indonesia Stock Exchange Keywords: Corporate Social Responsibility, family ownership, foreign ownership, dividend payout ratio

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