scholarly journals Analisis Pengaruh Program CSR PT. Indonesia Asahan Aluminium (PERSERO) dalam Meningkatkan Kesejahteraan Masyarakat Kabupaten Batu Bara, Sumatera Utara

2021 ◽  
Vol 21 (3) ◽  
pp. 954
Author(s):  
Suci Etri Jayanti S ◽  
Rusmewahni Rusmewahni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
The People ◽  
Partial Analysis ◽  
Calculation Results ◽  
R Value ◽  
Corporate Social ◽  
The Impact

The purpose of this study was to determine the impact of the Corporate Social Responsibility Program of PT. Indonesia Asahan Aluminum towards the welfare of the people of Batu Bara Regency. The variables in this research consist of Corporate Social Responsibility and Community Welfare. This research was conducted on the people of Sei Suka Subdistrict, Batu Bara Regency as many as 56,078 people, based on the slovin formula, 100 respondents were obtained as samples. The method in this research is descriptive quantitative using instruments in the form of a questionnaire / questionnaire, observation and interviews with Likert scale measurements. From the results of Simple Linear Regression Analysis, it shows that Corporate Social Responsibility (CSR) has a positive effect on Community Welfare. Based on the Coefficient of Determination Test, the R value states that the adjusted R value is 35.9%, which means that the welfare of the community is influenced by Corporate Social Responsibility (CSR), while the remaining 63.1% is influenced by other variables not examined in this study. From the results of the partial analysis (t test), the independent variable Corporate Social Responsibility (CSR) has a significant effect on the dependent variable, namely Community Welfare. This can be seen in the Coefficient table through hypothesis testing, it can be seen that the calculation results partially have a significant and significant effect on the Community Welfare variable.

scholarly journals Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)

2020 ◽  
Vol 5 (02) ◽  
pp. 203-213
Author(s):  
Suci Wahyuliza ◽  
Yudhi Rahmansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Corporate Social

This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).                                  

scholarly journals DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 1 (2) ◽  
pp. 159-170
Author(s):  
Surya Sanjaya ◽  
Baihaqi Ammy ◽  
Ronni Parlindungan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Insignificant Effect ◽  
Data Documentation ◽  
Corporate Social

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.

scholarly journals A link between top managers’ perception and corporate social responsibility

2019 ◽  
Vol 9 (1) ◽  
pp. 01-14
Author(s):  
Milkiyas Ayele Tefera ◽  
He Yuanqiong ◽  
Liu Luming
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Hierarchical Regression ◽  
Firm Level ◽  
Top Managers ◽  
The People ◽  
Executive Managers ◽  
Corporate Social ◽  
The Impact

Though it is called corporate social responsibility (CSR), it is the people in the organization particularly, top managers who develop and get implemented corporate social policies. Organization behavior is the reflection of their top managers. However, exploration of the role of top managers in spreading CSR in the organization is scant in the literature. The purpose of this paper is to explore the impact of top managers’ CSR perceptions on firm-level CSR in Ethiopia. Structured questionnaires were used to collect data from 294 executive managers of four sectors, namely textile, food, bank, and floriculture industries. Multiple hierarchical regression and process macro 3.3 were employed to analyze the data with the aid of SPSS. The analysis reveals that top managers’ CSR perception is a significant predictor of firm-level CSR behaviors. The result also shows that corporate ethical culture fully mediates the relationship between top managers’ CSR perception and organization CSR. Moreover, transformational leadership has a moderating effect between the direct top managers’ CSR perception and firm-level CSR relationship.

scholarly journals The Effect of CSR and the Managerial Ownership on the Firm’s Value with the Profitability as an Intervening Variable

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
Lidya Ayu Prastika ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Statistical Test ◽  
Managerial Ownership ◽  
Corporate Social ◽  
The Impact

The purpose of this research is to verify the impact of corporate social responsibility and managerial ownership towards the firm value with profitability as an intervening variable. The independent variables used are corporate social responsibility and managerial ownership. The dependent variable used is firm value. The intervening variable used is profitability. The population in the research is mining companies listed on the Indonesian Stock Exchange in the 2016-2018 period. The sampling method used is the purposive sampling method with a sample of 22 companies for 3 years so that the total sample is 66. This research analysis method using descriptive statistics, classic assumption test which includes normality test, heteroscedasticity test, autocorrelation test, and multicollinearity test. Multiple linear regression analysis, hypothesis testing which includes the coefficient determination test, F statistical test, t statistical test, and path analysis. The result of this research indicates that corporate social responsibility does not affect firm value. Managerial ownership and profitability have a significant positive effect on firm value. Corporate social responsibility and managerial ownership do not affect profitability. Then corporate social responsibility with profitability as intervening variable significant negative effect on firm value. Managerial ownership with profitability as an intervening variable does not affect firm value.

scholarly journals Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan

2021 ◽  
Vol 31 (11) ◽  
pp. 2774
Author(s):  
Gusti Ayu Intan Puspita Dewi ◽  
I Dewa Nyoman Badera
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Impact

This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value. Keywords : Corporate social responsibility; Good corporate governance; Firm Value.

CEO network centrality and corporate social responsibility

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adrien Bouchet ◽  
Xuehu Song ◽  
Li Sun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Chief Executive ◽  
Network Centrality ◽  
Multivariate Linear Regression Analysis ◽  
Content Type ◽  
Social Network Centrality ◽  
Corporate Social ◽  
The Impact

Purpose This study aims to examine the impact of a chief executive officer (CEO) social network centrality on corporate social responsibility (CSR) performance. Design/methodology/approach This study carries out a multivariate linear regression analysis on a panel data sample of 11,507 firm-year observations (representing 1,386 unique US firms) from 2004 to 2014. Findings This paper finds a significant negative relation between CEO network centrality and irresponsible CSR performance (measured as CSR concerns). The findings suggest that better-connected CEOs can better mitigate CSR concerns or weaknesses, leading to improved overall CSR performance of a firm. Originality/value This is the first study that directly examines the empirical link between CEO centrality and CSR performance.

scholarly journals Pelaksanaan Relationship Marketing dan Corporate Social Responsibility Dalam Upaya Meningkatkan Loyalitas Pelanggan Indosat

2014 ◽  
Vol 1 (3) ◽  
pp. 415-427
Author(s):  
Sri Anik ◽  
Andina Juhara
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Relationship Marketing ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Coefficient Of Determination ◽  
Corporate Social

Come at  the global marketing requires companies to be more creative and be more observant in serving customers to achieve high sustainable business (sustainability), so it takes efforts beyond than just improve the quality and production of goods / services. Services and provision of value-added are the key words of modern marketing, and implementation of relationship marketing and corporate social responsibility will be influential in increasing customer loyalty. This study used a sample of 100 respondents Indosat customers. Analysis of the data used : test  the quality of data,  test of classical assumption, multiple linear regression analysis, and test of hypothesis with  t test and coefficient of determination. Results with test of  multiple linear regression showed relationship marketing variables into the biggest variables that affect customer loyalty, with the value of 0.677 and Corporate Social Responsibility variable has a value of 0.280. From the test results obtained by the adjusted coefficient of determination R2 of 72.3%. This suggests that 72,3% variation of customer loyalties  explained  by the model,  while  the  rest 27,7%  explained  by  variables  outside  the  model. Keywords : Relationship Marketing, Corporate Social Responsibility, Customer loyalty.

scholarly journals Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Muhammad Firza Alpi ◽  
Dini Aprilia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Company Size ◽  
Sample Collection ◽  
Corporate Social

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015 )

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Yensi Febya Apriyani ◽  
Dewi Sutjahyani
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Return On Equity ◽  
Net Profit ◽  
Corporate Social

ABSTRACT The purpose of this research is to analyze (1) The influence of CorporateSocial Responsibility (CSR) to firm value. (2) Profitability moderatinginfluence on the relationship of Corporate Social Responsibility (CSR) to firmvalue. The population used in this research is a manufacturing company sectorproperty and real estate sector listed in Indonesia Stock Exchange (IDX) years2011-2015. The sample was 11 companies using purposive samplingmethod.Data analysis techniques include (1) Descriptive Statistics (2) ClassicAssumption Test: Normality, Multikolinierity, Heteroskedastisity andAutocorrelation (3) Multiple Linear Regression Analysis (4) Goodness of FitTest : (a) The Coefficient of Determination (b) Statistic Test F (5) Hypothesistest using Test Statistic t. The results of this research showed that (1)Corporate Social Responsibility (CSR) influence negative and significant tofirm value. (2) Profitability in this research is proxied by Net Profit Margin(NPM), Return on Assets (ROA) and Return On Equity (ROE) : (a)Profitability is proxied by Net Profit Margin (NPM) able to moderate theinfluence of relationship Corporate Social Responsibility (CSR) to corporatevalue is profitability weaken the influence of relationship Corporate SocialResponsibility (CSR) to firm value (b) Profitability is proxied by Return onAssets (ROA) was not able to moderate the influence of relationshipCorporate Social Responsibility (CSR) to firm value (c) Profitability isproxied by Return On Equity (ROE) was not able to moderate the influenceof relationship Corporate Social Responsibility (CSR) to firm value.Keywords : Corporate Social Responsibility, Profitability, Firm Value

scholarly journals Pengaruh Pemberian CSR Dana Pendidikan dari PT. Internusa Jaya Sejahtera Terhadap Peningkatan Kesejahteraan Masyarakat

2019 ◽  
Vol 10 (1) ◽  
pp. 43-50
Author(s):  
Samrotu Sa'adah ◽  
Elvira Azis
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Measurement Scale ◽  
Coefficient Of Determination ◽  
The People ◽  
Corporate Social ◽  
Positive Effect ◽  
Simultaneous Influence

Abstract. This study aims to determine the effect of CSR education funding on the level of community welfare in the Ulilin District in Merauke provided by PT. Internusa Jaya Sejahtera. This study uses quantitative methods. This type of research is causal research. The measurement scale used is using Likert Scale with 5 scales. Sampling techniques used is non-probability using the saturated sampling method for 50 respondents who received CSR. The results showed that the provision of CSR education funds had a positive effect on the level of welfare of the people of Ulilin District in Merauke . The coefficient of determination was 50.7% indicating that Education CSR had a simultaneous influence of 50.7% on the welfare of the people of Ulilin District in Merauke. The results of this study can be suggestions for the company to continue or improve CSR activities, especially in the field of education after seeing a considerable influence on the welfare of the community around the company.Keywords: Corporate Social Responsibility; Public Welfare  Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh pemberian CSR dana pendidikan terhadap tingkat kesejahteraan masyarakat di Distrik Ulilin Kabupaten Merauke yang diberikan oleh PT. Internusa Jaya Sejahtera. Penelitian ini menggunakan metode kuantitatif. Jenis penelitian ini adalah penelitian kausal. Skala pengukuran yang digunakan adalah dengan menggunakan Skala Likert dengan 5 skala. Teknik sampling atau penarikan sampel yang digunakan adalah non probability dengan menggunakan metode sampling jenuh kepada 50 responden penerima CSR. Hasil penelitian menunjukan bahwa pemberian CSR dana pendidikan berpengaruh positif terhadap tingkat kesejahteraan masyarakat Distrik Ulilin Kabupaten Merauke, Nilai koefisien determinasi sebesar 50.7% menunjukkan bahwa CSR Pendidikan memberikan pengaruh secara simultan sebesar 50.7% terhadap kesejahteraan masyarakat Distrik Ulilin Kabupaten Merauke. Hasil penelitian ini dapat menjadi saran ataupun masukan bagi perusahaan untuk dapat terus melanjutkan ataupun meningkatkan serta lebih memantau kegiatan CSR terutama dalam bidang pendidikan setelah melihat pengaruh yang cukup besar bagi kesejahteraan masyarakat sekitar perusahaan.Kata Kunci: Corporate Social Responsibility; Kesejahteraan Masyarakat

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