Analisis Pengaruh Corporate Social Responsibility Dan Variabel Makro Ekonomi Terhadap Kinerja Keuangan Dan Harga Saham Perusahaan Pertambangan Di Indonesia

Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.

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Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

Jurnal Manajemen dan Organisasi ◽

10.29244/jmo.v6i1.12195 ◽

2016 ◽

Vol 6 (1) ◽

pp. 74

Author(s):

Putri Fika Hidayansyah ◽

Musa Hubeis ◽

Abdul Kohar Irwanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Prices ◽

Stock Price ◽

Hypothesis Test ◽

Value Added ◽

Equation Modeling ◽

Csr Disclosure ◽

Corporate Social

The company operational activities are performed with the purpose to maximize shareholder values; however, the company's activities have impacts on environment, social, economiy and community. In order to comply with the government regulation, companies must conduct Corporate Social Responsibility (CSR), because investors are more interested in companies which have a good image in the community. This leads to make consumer loyalty higher and subsequently increases the company's profitability and company's stock values. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. Data were processed and analyzed using Structural Equation Modeling (SEM) with software smartPLS. This research shows that valid indicators measure CSR at property sector include environment, human rights and society. A valid indicator measuring financial performance construct is only Market Value Added (MVA) and stock return is the valid indicator to measure stock price construct. The hypothesis test shows that CSR disclosure had significant effect on CFP, but the CSR disclosure had no significant effects on stock price, and CFP had no significant effects on stock prices.Keywords : corporate social responsibility, financial performance, stock price, property sector

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IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY BASED ON TRIPLE BOTTOM LINE CONCEPTS ON THE COMPANY’S FINANCIAL PERFORMANCE: EMPIRICAL STUDIES IN MANUFACTURING AND MINING COMPANIES

International Journal of Economics and Financial Issues ◽

10.32479/ijefi.11190 ◽

2021 ◽

Vol 11 (2) ◽

pp. 12-18

Author(s):

Hilmi Hilmi ◽

Wahyudin Zarkasyi ◽

Memed Sueb ◽

Nanny Dewi Tanzil

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Empirical Studies ◽

Triple Bottom Line ◽

Bottom Line ◽

Mining Companies ◽

Corporate Social

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Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dan Harga Saham pada Sektor Properti di Bursa Efek Indonesia

Jurnal Manajemen dan Organisasi ◽

10.29244/jmo.6.1.74-89 ◽

2016 ◽

Vol 6 (1) ◽

pp. 74

Author(s):

Putri Fika Hidayansyah ◽

Musa Hubeis ◽

Abdul Kohar Irwanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Prices ◽

Stock Price ◽

Hypothesis Test ◽

Value Added ◽

Equation Modeling ◽

Csr Disclosure ◽

Corporate Social

The company operational activities are performed with the purpose to maximize shareholder values; however, the company's activities have impacts on environment, social, economiy and community. In order to comply with the government regulation, companies must conduct Corporate Social Responsibility (CSR), because investors are more interested in companies which have a good image in the community. This leads to make consumer loyalty higher and subsequently increases the company's profitability and company's stock values. The purpose of this study was to analyze the influence of CSR disclosure on Corporate Financial Performance (CFP) and stock prices. This study used 20 samples of property companies in the Indonesia’s Stock Exchange selected by purposive sampling. Data were processed and analyzed using Structural Equation Modeling (SEM) with software smartPLS. This research shows that valid indicators measure CSR at property sector include environment, human rights and society. A valid indicator measuring financial performance construct is only Market Value Added (MVA) and stock return is the valid indicator to measure stock price construct. The hypothesis test shows that CSR disclosure had significant effect on CFP, but the CSR disclosure had no significant effects on stock price, and CFP had no significant effects on stock prices.Keywords : corporate social responsibility, financial performance, stock price, property sector

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PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v19i1.11219 ◽

2021 ◽

Vol 19 (1) ◽

pp. 25

Author(s):

Riska Rusmaningsih ◽

Iwan Setiadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Path Analysis ◽

Environmental Performance ◽

Sampling Method ◽

Corporate Financial Performance ◽

Purposive Sampling ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2014

CALYPTRA ◽

10.24123/jimus.v5i2.3084 ◽

2017 ◽

Vol 5 (2) ◽

pp. 181

Author(s):

Monica Monica ◽

Gregorius Rudy Antonio

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Profit Margin ◽

Social Responsibilities ◽

Mining Companies ◽

Net Profit ◽

Corporate Social

ABSTRAK - Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari PengungkapanCorporate Social Responsibility terhadap kinerja keuangan perusahaan yang diproksikan oleh Return on Asset (ROA) dan Net Profit Margin (NPM). Penelitian ini termotivasi dari banyaknya perbedaan pada hasil penelitian sebelumnya. Penelitian ini menggunakan pendekatan kuantititatif dengan metode analisis regresi linier sederhana. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambanagan yang terdaftar di Bursa Efek Indonesia periode 2012-2014, sedangkan sampel yang digunakan dalam penelitian ini dipilih secara purposive judgment sampling menurut kriteria. Sampel yang dikumpulkan dalam penelitian ini sebanyak 99 perusahaan. Hasil penelitian ini menunjukkan pengungkapan CSR berpengaruh signifikan terhadap ROA perusahaan pertambangan, namun tidak berpengaruh signifikan terhadap NPM perusahaan pertambangan. Kata Kunci: Corporate Social Responsibility(CSR), Return on Asset (ROA), Net Profit Margin (NPM) ABSTRACT - This study aimed to determine the effect of the Corporate Social Responsibility Disclosures to financial perfomances proxied by Return on Asset (ROA) and Net Profit Margin (NPM).This research established from many differences in results of previous studie and using simple linier regression analysis. The population in this study are all mining companies listed in Indonesia Stock Exchange (IDX) in 2012-2014, while samples used in this the study were selected by purposive sampling. Samples collected in this studies were 99 companies. the results show Corporate Social Responsibilities (CSR) Disclosures had significant effect Return on Asset (ROA) and had no significant effect on Net Profit Margin (NPM). Keywords: Corporate Social Responsibility(CSR), Return on Asset (ROA), Net Profit Margin (NPM)

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p03 ◽

2019 ◽

pp. 1703

Author(s):

Luh Gede Dian Hermayanti ◽

I Made Sukartha

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Mining Companies ◽

Corporate Social

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance

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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2019.1.1.16-33 ◽

2019 ◽

Vol 1 (1) ◽

pp. 16-33 ◽

Cited By ~ 2

Author(s):

Mega Sekarwigati ◽

Bahtiar Effendi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Negative Impact ◽

T Test ◽

Company Size ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Significant Negative Impact ◽

Corporate Social

This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI MEDIASI KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2017-2020

Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah ◽

10.24903/je.v10i2.1423 ◽

2021 ◽

Vol 10 (2) ◽

pp. 25-45

Author(s):

Ira Cristy Ohee

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Indirect Effect ◽

Firm Value ◽

Structural Equation ◽

Investment Decisions ◽

Sampling Technique ◽

Mining Companies ◽

Corporate Social

The research was carried out to identify the influence of corporate social responsibility or CSR, leverage, and investment decisions on firm value mediated by the financial performance of mining companies in 2017-2020. The population in the study used included all mining companies in 2017-2020. The data collection technique was done by using the purposive sampling technique, amounting to 100 companies. After collected data were analyzed by structural equation analysis (SEM) using the Smart Pls application. The conclusion from the research results states that CSR leverage has a direct effect on firm value. Meanwhile, leverage does not affect firm value. The indirect effect of CSR and leverage has an indirect effect on firm value through financial performance. Investment decisions do not have an indirect effect on firm value, even though it is through the company's financial performance.

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