PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

2017 ◽  
Vol 2 (2) ◽  
pp. 295
Author(s):  
Muhammad Fahmi Sulaiman ◽  
Herry Punawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Prices ◽  
Stock Exchange ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Ex Post ◽  
Ex Post Facto ◽  
Corporate Social ◽  
Social Disclosure

ABSTRACT The aim of this study is to know the affect of Corporate Social Responsibility Disclosure toward stock prices of mining companies registered on the Indonesia Stock Exchange 2012-2016. This study is an ex post facto study, the sample of this study were 95 companies annual reports. The data in this study was obtained by study documentation method. Data analysis method used was an analysis of multiple regression. The results showed that (1) Economic Disclosure in Corporate social Responsibility Disclosure affected significantly on stock prices , (2) Environment Disclosure in Corporate Social Responsibility Disclosure didn’t affect significantly on stock prices, (3) Social Disclosure in Corporate Social Responsibility Disclosure didn’t affect signifacantly on stock prices, (4) Economic Disclosure, Environment Disclosure, Social Disclosure in Corporate Social Responsibility Dsiclosure simultaneously affected significantly on stock prices.

scholarly journals Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

2020 ◽  
Vol 30 (7) ◽  
pp. 1827
Author(s):  
Novita Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

scholarly journals Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Budiyono Budiyono ◽  
Dewi Maryam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Prices ◽  
Stock Exchange ◽  
Social Orientation ◽  
Public Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.

scholarly journals Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

2017 ◽  
Vol 33 (4) ◽  
pp. 799 ◽  
Author(s):  
Ramiz Ur Rehman ◽  
Amir Ikram ◽  
Fizzah Malik
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Annual Reports ◽  
Binary Logistic Regression Analysis ◽  
Board Characteristics ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015

2018 ◽  
Vol 15 (2) ◽  
pp. 237-253
Author(s):  
Sulistyowati Sulistyowati ◽  
Lisa Ariska Ulfah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Corporate Social Responsibility Disclosure ◽  
Total Observation ◽  
Corporate Social

Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.

scholarly journals Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Sonia Kristina ◽  
Erna Wati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.

scholarly journals The Determinants Of Corporate Social Responsibility Disclosure: Evidence From China

2013 ◽  
Vol 29 (6) ◽  
pp. 1833 ◽  
Author(s):  
Jianling Wang ◽  
Lin Song ◽  
Shujie Yao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Annual Reports ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Low Profile ◽  
Environmentally Sensitive ◽  
Corporate Social

<p>Employing the content analysis approach, this paper aims to identify the determinants of corporate social responsibility disclosure (CSRD) in China using the annual reports of over 800 A-share listed firms on the Shanghai Stock Exchange. We find that CSRD is positively associated with firm size, media exposure, share ownership concentration and institutional shareholding. Moreover, firms in High-Profile environmentally sensitive industries tend to disclose more corporate social responsibility (CSR) information than those in Low-Profile environmentally sensitive industries, supporting the view that political cost is the primary constraint for Chinese listed firms. Our results provide important insights for academics interested in the CSR issue in emerging economies, for enterprise managers interested in exploiting the annual reports as a strategy to legitimize their corporate social conduct, and for government regulators committed to improving CSR activities and information disclosure.</p>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 15 (2) ◽  
pp. 151
Author(s):  
Vinola Herawaty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
The Difference ◽  
Corporate Social

<p><em>The objective of this study is to analyze the influence of leverage, profitability,, industry type and foreign ownership to Corporate Social Responsibility Disclosure. The method of this  research is a hypothesis testing which explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and financial reports of manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Analysis of the hypothesis used in this study using linear regression.</em> <em>The difference between this research and previous research is adding foreign ownership variable because foreign ownership are parties that are considered to be concerned about the wide disclosure of corporate social responsibility.</em> <em>This study shown that the results of leverage, industry type and foreign ownership have positive influences to Corporate Social Responsibility Disclosure, while profitability does not has a significant effect to Corporate Social Responsibility Disclosure</em></p>

scholarly journals The Impact of Corporate Social Responsibility Disclosure on Firm Value

2018 ◽  
Vol 6 (11) ◽  
Author(s):  
Ahmad Sopian ◽  
Hadri Mulya ◽  
Hadri Mulya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Financial Company ◽  
The Impact

This research is aimed to analyze Corporate Social Responsibility Disclosure toward the Firm Value.Dependent variable in this research was Firm Value related party tobins’q. Independent variables in thisresearch Corporate Social Responsibility Disclosure, This research used secondary data analysis of financialstatements or annual reports of exclude financial company and bank at Indonesia Stock Exchange in 2014 -2016. By using purposive sampling method, the total amount of samples obtained in this research were 201from 67 companies. This research used data panel regression analysis method. The results of the analysis inthis research showed that Corporate Social Responsibility Disclosure didn’t effect toward the firm value

scholarly journals DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN

2021 ◽  
Vol 17 (2) ◽  
pp. 101-124
Author(s):  
Thio Anastasia Petronila ◽  
James Julian Surjadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research And Development ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

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