scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DENGAN LEVERAGE DAN GROWTH SEBAGAI VARIABEL CONTROL PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 226
Author(s):  
Marissa Putriana ◽  
Susi Artati ◽  
Venny Junica Utami
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility on earnings management. The population in this research is the pharmaceutical company on the Indonesia stock exchange. Samples are selected using a purposive sampling method. The data used in this research is 6 companies for the period of 2012-2016. The method of data analysis used multiple linear regression. The result of this research showed that Corporate Social Responsibility is not a significant effect and have a positive relationship towards the earnings management.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 408
Author(s):  
Elok Kurniawati
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Direct Impact ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.

scholarly journals LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS

JURNAL PUNDI ◽  
2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Muhammad Rivandi ◽  
Sri Madona Saleh ◽  
Renil Septiano
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Natural Resources ◽  
Regression Model ◽  
Sampling Method ◽  
Stock Exchange ◽  
Panel Regression ◽  
Analysis Method ◽  
Corporate Social

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥  1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm  have a significant effect toward disclosure of corporate social responsibility

scholarly journals Pengaruh Manajemen Risiko dan Corporate Social Responsibility (CSR) terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Agung Saputra ◽  
Asep Rokhyadi Permana Saputra
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of risk management and corporate social responsibility (CSR) on profitability of banking companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population in this study is the banking sector companies in 2014-2018 which are listed on the IDX. Sampling using a purposive sampling technique obtained a sample of 28 banking companies. The data analysis technique uses multiple linear regression. The results showed that: (1) risk management which is proxied by credit risk (NPL) has a negative and significant effect on profitability, (2) corporate social responsibility has a positive and significant effect on profitability, and (3) risk management and corporate social responsibility have a simultaneous and significant effect on profitability

scholarly journals Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi

2021 ◽  
Vol 15 (2) ◽  
pp. 130-142
Author(s):  
Suwarmelina Suwarmelina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Bond Ratings ◽  
Coverage Ratio ◽  
Analysis Technique

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.

scholarly journals Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan

2019 ◽  
Vol 1 (2) ◽  
pp. 32-43
Author(s):  
Gine Das Prena ◽  
Putu Purnama Dewi ◽  
Ketut Tanti Kustina ◽  
IGA Agung Omika Dewi ◽  
I Nengah Wirsa
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Siti Ramlah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
Mining Company ◽  
Equity Ratio ◽  
Independent Variable ◽  
Corporate Social

 This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA  and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

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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