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

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.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

GANEC SWARA ◽

10.35327/gara.v15i1.179 ◽

2021 ◽

Vol 15 (1) ◽

pp. 813

Author(s):

NI LUH LAKSMI RAHMANTARI

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Annual Report ◽

Company Size ◽

Significant Positive Effect ◽

Company Value ◽

Corporate Social ◽

The Relationship ◽

Positive Effect

This study aims to (1) analyze the effect of Corporate Social Responsibility on firm value, (2) analyze company size on firm value, (3) analyze profitability on firm value, (4) analyze company size in moderating the relationship between Corporate Social Responsibility towards Firm value (5) analyzes profitability in moderating the relationship between Corporate Social Responsibility and firm value. Firm value is influenced by Corporate Social Responsibility, company size, and profitability. This study uses Analysis Moderated Regression with SPSS for Windows 25.0. The sample in this study used eight pharmaceutical companies listed on the Indonesia Stock Exchange. Using the annual report (annual report) with a span of 2014-2017. The results of the research obtained are (1) Corporate Social Responsibility has a significant positive effect on firm value, (2) Firm size has a significant positive effect on firm value, (3) Profitability has a significant negative effect on firm value, (4) Firm size is unable to moderate the relationship. between Corporate Social Responsibility (CSR) and company value, (5) Profitability is not able to moderate the relationship between Corporate Social Responsibility (CSR) and firm value. The findings of this study are expected to be able to provide an understanding that companies are more open to social and environmental responsibility information with more updated measurements and are based on GRI 4. Then companies need to also look at technical fundamentals, meaning that they look more at the long-term side and not only the short-term side in increasing company value

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The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance.

Jurnal Akuntansi ◽

10.24912/ja.v23i2.576 ◽

2019 ◽

Vol 23 (2) ◽

pp. 177 ◽

Cited By ~ 1

Author(s):

Nurainun Bangun

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Corporate Social ◽

Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

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PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v5i2.1819 ◽

2017 ◽

Vol 5 (2) ◽

pp. 119

Author(s):

Yunina Yunina ◽

Neny Eftiana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Significance Level ◽

Simultaneous Test ◽

Good Corporate Governance ◽

Corporate Social

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

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Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

Jurnal Al Azhar Indonesia Seri Ilmu Sosial ◽

10.36722/jaiss.v1i2.463 ◽

2020 ◽

Vol 1 (2) ◽

pp. 87

Author(s):

Syurmita Syurmita ◽

Miranda Junisar Fircarina

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Commercial Banks ◽

Good Governance ◽

Linear Regression Analysis ◽

Significant Positive Effect ◽

Company Reputation ◽

And Performance ◽

Corporate Social ◽

Positive Effect

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR) dan Good Governance Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Penelitian dilakukan terhadap Bank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). Teknik analisis data menggunakan uji analisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. Islamic Corporate Social Responsibility (ICSR) berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh Good Governance Bisnis Syariah (GGBS) terhadap reputasi dan kinerja perusahaan tidak ditemukan dalam penelitian ini. Abstract - This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.Keywords - Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.

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

Equity ◽

10.34209/equ.v18i2.466 ◽

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.

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

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v10i1.1060 ◽

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.

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Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.5.2.145-155 ◽

2020 ◽

Vol 5 (2) ◽

pp. 145

Author(s):

Maya Indriastuti ◽

Fudji Sri Mar�ati ◽

Dianing Ratna Wijayani

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Tax Aggressiveness ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

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Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i04.p17 ◽

2020 ◽

Vol 30 (4) ◽

pp. 1006

Author(s):

Anak Agung Windra Lorna Pramesti ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Public Ownership ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to influence profitability on corporate social responsibility disclosure, the effect of company size on corporate social responsibility disclosure, the effect of public ownership on corporate social responsibility disclosure. The study was conducted on mining companies that were officially listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The population in this study were all mining companies listed on the Indonesia Stock Exchange from 2015-2017. The sample used by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, company size and public ownership had a positive effect on the disclosure of Corporate Social Responsibility. Keywords: Profitability; Company Size; Public Ownership; Corporate Social Responsibility.

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Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p16 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1813

Author(s):

Ni Made Dwitarini ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN TERDAFTAR DI INDEKS SRI-KEHATI

Media Bisnis ◽

10.34208/mb.v12i2.915 ◽

2021 ◽

Vol 12 (2) ◽

pp. 107-118

Author(s):

STELLA STELLA ◽

EMIR KHARISMAR ◽

DEBBY IRWAN PUTRI

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Population Data ◽

Multiple Linear Regression Analysis ◽

Fixed Effect Model ◽

Company Size ◽

Board Size ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The research objective was to analyze the effect of profitability, leverage, company age, company size, and board size on corporate social responsibility disclosure in companies listed on the SRI-KEHATI index. Population data from this study are companies registered in the SRI-KEHATI index. Using a purposive sampling method, it was found that 12 companies were consistently listed in the SRI-KEHATI index for the 2010-2018 period. This study uses multiple linear regression analysis and the panel data approach is tested through Eviews 10 with a fixed effect model to test the hypothesis. The results of this study indicate that profitability, leverage, and board size do not affect corporate social responsibility disclosure, while company age and company size have an effect on corporate social responsibility disclosure.

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