scholarly journals How Do Social Contribution Value and Ownership Structure Influence Corporate Sustainable Growth in State-Owned Companies in Indonesia?

2021 ◽  
Vol 4 (2) ◽  
pp. 172-190
Author(s):  
Kenny Ardillah
Keyword(s):  
Stock Exchange ◽  
Positive Influence ◽  
Sustainable Growth ◽  
Ownership Concentration ◽  
The Social ◽  
Social Contribution ◽  
Social Contributions ◽  
Corporate Social ◽  
A Company

This study aims to prove empirically social contribution value, ownership concentration, and ownership circulation have a positive influence on corporate sustainable growth which is controlled by leverage and profitability. This study theory focuses on agency theory and stakeholder theory. The study sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2014-2019 period. The data of this study’s sample used certain selection criteria with the use of the purposive sampling method to obtain 83 data that became the study sample. Data were analyzed using the multiple regression analysis methods. The results of this study indicate that social contribution value doesn’t influence corporate sustainable growth which is controlled by leverage and profitability. Ownership concentration and ownership circulation don’t influence corporate sustainable growth which is controlled by leverage and profitability. The social contribution value is a form of social and environmental responsibility for the company's operations towards stakeholders that don’t support the corporate sustainable growth of the company in the long term. The spread of the company’s share ownership structures that traded highly and weren’t concentrated on certain parties of shareholders can’t support the implementation of decisions made by management to increase the corporate sustainable growth. Because of its limitations, future studies can reflect the extent to which the assessment of corporate social contributions is carried out by one sector of a company other than state-owned companies.

Raum und Unternehmen

2019 ◽  
Author(s):  
Martina Brandt ◽  
Elke Dahlbeck ◽  
Franz Flögel ◽  
Stefan Gärtner ◽  
Dajana Schlieter ◽  
...  
Keyword(s):  
Social Responsibility ◽  
Positive Influence ◽  
General Interest ◽  
The Social ◽  
Provision Of Services ◽  
Company Survey ◽  
Services Of General Interest ◽  
Shrinking Regions ◽  
Corporate Social ◽  
A Company

The involvement of companies and people in the provision of services of general interest in structurally weak, demographically shrinking regions is becoming increasingly important. In addition to examining the social responsibility of companies under the term ‘corporate social responsibility’, this study also focuses on regional corporate engagement. Against the background of the known dilemmas in the area of civil societal engagement, in which fewer people are involved in structurally weak regions than in prospering regions, this book raises the question of whether this also applies to corporate engagement by focusing on whether companies are able to break through regional crisis cycles successfully while also fostering a positive influence on the development of the region. Using three case studies, the authors identify certain factors and obstacles in regional corporate engagement and evaluate the results of a company survey.

scholarly journals Pengaruh tanggung jawab sosial terhadap kinerja keuangan: Struktur kepemilikan sebagai variabel moderasi

2021 ◽  
Vol 17 (1) ◽  
pp. 54-68
Author(s):  
Anita Anita ◽  
Desrika Putri Amalia
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Total Sample ◽  
Ownership Concentration ◽  
Moderating Variables ◽  
Corporate Social ◽  
Positive Effect

This research was conducted to prove empirically the influence of social responsibility on financial performance moderated by the ownership structure of companies listed on the Indonesia Stock Exchange. The variables contained in this study were ownership concentration, the proportion of tradeable shares, leverage, long-term debt, and company size. The proportion of tradeable shares and ownership concentration were moderating variables. Companies listed on the Indonesia Stock Exchange with a total sample of 384 companies were selected based on predetermined criteria. Eviews were programs used to test panel data taken from annual company reports published for 5 years. The results of the study after the data test stated that social responsibility has a significant positive effect while the proportion of tradeable shares and ownership concentration do not have a significant effect on performance. The moderating variables contained in this study positively influence corporate social responsibility toward financial performance.

scholarly journals LIQUIDITY AND SOLVABILITY ON PROFITABILITY : A STUDY ON TOLL ROAD SUB -SECTORS COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE

2021 ◽  
Vol 5 (1) ◽  
pp. 72
Author(s):  
Ivan Morgan Nababan
Keyword(s):  
Financial Risk ◽  
Stock Exchange ◽  
Positive Influence ◽  
Ability To Pay ◽  
Investment Projects ◽  
Negative Effect ◽  
Financial Obligations ◽  
Definition Of ◽  
A Company

In the current era of development, Indonesian companies not only have to compete with domestic companies but face diverse competition from abroad. These conditions have also fueled competition in the industry sector. By maintaining and able to develop the companies, and achieving company goals both management and company leaders are often faced with various problems both technical, administrative and financial. Therefore the company management must take rational decisions and can be accounted for and the decision-maker requires a clear picture of the problems faced by the company. If the company increases the amount of debt as a source of funds it can increase financial risk. If the company cannot manage funds raised from debt productively, it can have a negative effect and have an impact on decreasing company profitability. Conversely, if the debt can be managed well and used for productive investment projects, it can have a positive influence and have an impact on increasing the profitability of companies. Investment in infrastructure is considered that it is one of the best ways to develop money. infrastructure has the opportunity to get a large return on investment.Profitability is the company's ability to make a profit concerning sales, total assets, and own capital (Sartono in Ima Hernawati, 2007). High profitability will illustrate the effectiveness of management in managing the company in generating profits. If the effectiveness and efficiency of capital use can be achieved, then there is a possibility that the company will make a large profit. Liquidity is related to the problem of a company's ability to meet its financial obligations that must be met immediately. The amount of payment instruments (liquid instruments) owned by a company at one time is the paying power of the company concerned. A company that has the power to pay may not be able to fulfill all financial obligations that must be fulfilled immediately or in other words the company may not have the ability to pay. The solvency of a company shows the company's ability to meet all financial obligations if the company is currently liquidated. The definition of solvency is intended as the company's ability to pay all its debts, both long-term and long-term. This research is expected to add insight into the effect of liquidity on profitability in other companies on the Indonesia Stock Exchange

Approaches to Supporting Local and Community Development

2018 ◽  
Author(s):  
Liesel Mack Filgueiras ◽  
Andreia Rabetim ◽  
Isabel Aché Pillar
Keyword(s):  
Large Scale ◽  
Mining Company ◽  
The Sustainable Development ◽  
Social Partnership ◽  
The Public ◽  
Mining Investment ◽  
The Social ◽  
Corporate Social

Reflection about the role of community engagement and corporate social investment in Brazil, associated with the presence of a large economic enterprise, is the major stimulus of this chapter. It seeks to present how cross-sector governance can contribute to the social development of a city and how this process can be led by a partnership comprising a corporate foundation, government, and civil society. The concept of the public–private social partnership (PPSP) is explored: a strategy for building a series of inter-sectoral alliances aimed at promoting the sustainable development of territories where the company has large-scale enterprises, through joint efforts towards integrated long-term strategic planning, around a common agenda. To this end, the case of Canaã dos Carajás is introduced, a municipality in the State of Pará, in the Amazon region, where large-scale mining investment is being carried out by the mining company Vale SA.

scholarly journals Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Social Dimensions ◽  
Economic Dimension ◽  
Business Sustainability ◽  
The Social ◽  
A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

scholarly journals El Balance Social como una herramienta válida para representar la Responsabilidad Social en las Empresas Chilenas / The Social Balance as a valid tool to represent the Social Responsibility in the Chilean Companies

Ciencia Unemi ◽  
2015 ◽  
Vol 8 (16) ◽  
pp. 87
Author(s):  
Guido Asencio Gallardo
Keyword(s):  
Social Responsibility ◽  
Business Strategy ◽  
Social Indicators ◽  
The Social ◽  
Practical Tool ◽  
Covered Entity ◽  
Social Balance ◽  
Sociedad Civil ◽  
Corporate Social ◽  
A Company

El concepto de Responsabilidad Social Empresarial (RSE) refleja hoy en día el resurgimiento de valores en la sociedad, además manifiesta la necesidad que tienen las empresas de involucrarse en la sociedad civil a través de sus iniciativas, no tan sólo como generadoras de proyectos aislados que las conecten con su entorno, sino integrándolas como parte de su estrategia empresarial. En este ensayo se presenta la herramienta Balance Social (BS), un tema que tiene sus orígenes en la RSE, modelo adoptado en Chile en el año 1975, desde la primera experiencia registrada en la Asociación Chilena de Seguridad (ACHS). La herramienta toma en cuenta los aspectos sociales que contempla una entidad hacia adentro, los denominados agentes internos, es decir los trabajadores en sus distintos niveles de la organización. Se darán a conocer modelos de Balance Social, por medio de análisis de su diseño e influencia a tomar en consideración y el tipo de empresa en que se aplique. El aporte de este ensayo, es dejar manifiesto que el Balance Social transformaría los tradicionales indicadores sociales que presentan algunas entidades en insumos reales, y a su vez serviría como una herramienta práctica para representar la RSE de una empresa. AbstractThe concept of Corporate Social Responsibility (CSR) today reflects the resurgence of values in society, also expressed the need for companies to engage in civil society through initiatives, not just as isolated projects that generate connection them to their environment but integrating them as part of their business strategy. In this test the Social Balance (BS) tool, an issue that has its origins in the CSR model adopted in Chile in 1975, since the first recorded experience in the Chilean Safety Association (ACHS) presented. The tool takes into account the social aspects covered entity inward-called insiders, i.e., workers at different levels of the organization. They will be released models of Social Balance, through design analysis and influence to consider and type of business in which it applied. The contribution of this paper is to leave clear that the Social Balance transforms traditional social indicators that have some real input entities, and in turn serve as a practical tool to represent a company CSR.

scholarly journals Program Corporate Social Responsibility di Industri Hotel: Sebuah Keuntungan atau Kerugian untuk Hotel

2012 ◽  
Vol 3 (1) ◽  
pp. 502
Author(s):  
Maria Pia Adiati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Activity ◽  
Public Image ◽  
Term Result ◽  
Short Term ◽  
Short Term Result ◽  
The Social ◽  
Corporate Social

A word of CSR which stands for Corporate Social Responsibility is now becoming popular and more often many companies insert the CSR activities into its company profile. CSR has another different names such as Social Activity or Sustainability Development. CSR program according to wikipedia ia an organization or company has a responsibility to its customer, employees, share holders, community and environment in every aspect involved in company operasional. In the management science, there is a level whereas it is called social responsibility or it is just social obligation. Many opinions argues that CSR program will reduce the profit of the respected company. But many opinions denies the previous argue by saying the CSR program is a long term program profit gain since the short term result is good public image. The good public image will lead the loyalti of customer to keep using the product or service from the hotel. The customer loyalti also affected by the customer’s opinion, if they involves in the social activities held by the hotel, they also participate in a social activity.

scholarly journals Three-Cluster Policy in the Implementation of Corporate Social Responsibility at InterContinental Bali Resort

2020 ◽  
Vol 2 (1) ◽  
pp. 11-21
Author(s):  
Putu Rian Arde Surya ◽  
◽  
I Ketut Budarma ◽  
I Gede Mudana ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Policy ◽  
Cluster Policy ◽  
Analysis Techniques ◽  
Great Love ◽  
Corporate Social ◽  
Small Things ◽  
A Company

Purpose: This research is to analyze the three-cluster policy in international, national, and local policy on corporate social responsibility (CSR) implementation at InterContinental Bali Resort. Research methods: The research method used is descriptive qualitative with juridical-normative analysis techniques. Results and discussion: The CSR implementation is related to three-cluster regulation analysis, as follows: do small things with great love, embrace the joy of giving, give a little, safe a life!, green living!, and IHG earth week. The implementation of CSR has an impact on the sustainability of the company. Conclusion: A company in carrying out its activities are not only on more financial factors such as profits or dividends but be based on social and environmental responsibility for the present and long term.

scholarly journals The Effect of Corporate Social and environmental Responsibility on Leverage and Performance: Evidence from Jordan

2021 ◽  
Vol 10 (1) ◽  
pp. 48
Author(s):  
Lamees Talal Al-Radaydeh ◽  
Manal Sulieman Abughniem ◽  
Mohammad Adnan Hilal Al Aishat ◽  
Rania Al Omari
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Environmental Responsibility ◽  
Financial Leverage ◽  
The Social ◽  
Study Population ◽  
And Performance ◽  
Corporate Social ◽  
Negative Link ◽  
Environmental Activities

This study aimed to test the effect of corporate social responsibility through activities towards society and environmental activities on financial leverage and corporate performance, the study population consists of all companies listed on the Amman Stock Exchange. The study sample reached 187 companies for the period 2014-2017, to achieve the goals of the study; regression analysis was used to find out the effect of social  and environmental responsibility on leverage and performance, the study reached the results that the social responsibility towards the society affects the financial leverage of the company while the environmental activities did not affect the financial leverage, responsibility for social and environmental activities did not affect the performance of companies, and there was a positive correlation between social and environmental responsibility and financial leverage, and a negative link was found between financial leverage and performance.

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>

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