scholarly journals Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI

2018 ◽  
Vol 1 (1) ◽  
pp. 10-21
Author(s):  
Fadilla Cahyaningtyas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Institutions ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aimed to examine the determinant of the disclosure of corporate social respinsiblity in the Indonesian financial institutions. By using purposive sampling method, there are 76 financial institutions that used as sample research, with data as much as 228 data. The sample were financial institutions, which had published an annual report between 2014 to 2016. This study uses multiple linear regression analysis to test the research hypothesis. The results showed that firm size and leverage gave a significant positive effect on CSR disclosure. Meanwhile, the calculation of profitability showed no significant effect on CSR disclosure. INTISARIPenelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan di lembaga keuangan Indonesia. Dengan menggunakan metode purposive sampling, terdapat 76 lembaga keuangan yang digunakan sebagai sampel penelitian, yakni sebanyak 228 data. Sampe lpenelitian adalah lembaga keuangan yang telah menerbitkan laporan tahunan antara tahun 2014 hingga 2016. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan leverage memberikan pengaruh positif signifikan terhadap pengungkapan CSR. Perhitungan profitabilitas tidak menunjukkan pengaruh yang signifikan terhadappengungkapan CSR.   Keywords: corporate social responsibility, financial institutions, company size,profitability, leverage

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN DAN PERTUMBUHAN PERUSAHAAN, SERTA RISIKO KEUANGAN

2018 ◽  
Vol 10 (1) ◽  
pp. 34-41
Author(s):  
Nisha Octarina ◽  
Majidah Majidah ◽  
Muhamad Muslih
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 174-189
Author(s):  
Nurfidinia Karin Putri ◽  
Erlina Diamastuti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 19 (2) ◽  
pp. 92
Author(s):  
Della Dwi Rahayu ◽  
Eko Wahjudi
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

scholarly journals THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2019 ◽  
Vol 7 (3) ◽  
pp. 301-308
Author(s):  
Pipit Rosita Andarsari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

scholarly journals Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

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.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Equity ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 167
Author(s):  
Heddy Arif Rachman ◽  
Anita Nopiyanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Independent Variables ◽  
Mining Companies ◽  
Corporate Social

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

scholarly journals INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

2021 ◽  
Vol 16 (1) ◽  
pp. 65
Author(s):  
Arwaly Haifa Salsabila ◽  
Dianwicaksih Arieftiara ◽  
Ni Putu Eka Widiastuti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social

<p><em>The purpose of this study is examine the influence<strong> </strong>of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples.  Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.</em></p>

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 736-745
Author(s):  
Mipo Mipo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significant Positive Effect ◽  
Moderate Correlation ◽  
Company Value ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.

scholarly journals Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 205-220
Author(s):  
Muhammad Rivandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Managerial Ownership ◽  
High Profile ◽  
Research Population ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure

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