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 Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

2019 ◽  
Vol 29 (1) ◽  
pp. 292
Author(s):  
I Nyoman Adi Wiyarna ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Growth Media ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure;  CSR.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA

2021 ◽  
pp. 239
Author(s):  
I Gusti Ayu Diah Utari ◽  
I Gusti Ayu Astri Pramitari ◽  
Ni Putu Maysia Sutiasih Yunita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Employee Welfare ◽  
Environmental Development ◽  
Corporate Social ◽  
The Impact

The purpose of this research is to look into the impact of Corporate Social Responsibility (CSR) on profitability (ROA). Corporate Social Responsibility (CSR) is measured by the costs of environmental development, partnerships, and employee welfare. This study employs 45 banking sector companies listed on the Indonesian stock exchange from 2017 to 2019, with a total sample of 42 drawn from a purposive sampling technique. The financial statements issued by the company each year are the source of the data. Multiple regression analysis methods are used in data analysis. According to this study, the cost of environmental development will reduce the company's profitability. The same is true for the relationship between partnership costs and employee welfare costs and the profitability of Indonesia Stock Exchange-listed banking companies in 2017-2019.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

2019 ◽  
Author(s):  
Kalvarina Sabatini ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Agency Theory ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Corporate Social

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value

scholarly journals The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

2020 ◽  
Vol 4 (2) ◽  
pp. 98
Author(s):  
Baiq Fitri Arianti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Analysis Technique ◽  
Stable Economy ◽  
Corporate Social

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi

2020 ◽  
Vol 30 (2) ◽  
pp. 447
Author(s):  
Ngakan Made Dwi Purawan ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.

scholarly journals Pengaruh Corporate Social Responsibility pada Nilai Perusahaan dengan Kinerja Lingkungan Sebagai Pemoderasi

2019 ◽  
pp. 413
Author(s):  
Veronica Padma Lingga ◽  
M. G. Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Positive Impact ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This study aims to determine the effect of Corporate Social Responsibility on the value of the company with environmental performance as moderating. This research was conducted on basic industrial and chemical sector companies, various industries, and mining listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique in this study was taken based on non-probability sampling method with a purposive sampling technique so as to produce a sample of 43 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that Corporate Social Responsibility had a positive effect on firm value. The results of this study also show that environmental performance is not able to moderate the influence of Corporate Social Responsibility on firm value, which is due to good environmental performance that may not necessarily have a positive impact or benefits for investors.

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 Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (12) ◽  
pp. 3231
Author(s):  
Ni Nyoman Mira Miladeny ◽  
I Gusti Eka Ayu Damayanthi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Industrial Companies ◽  
Analysis Technique ◽  
Corporate Social

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).

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

scholarly journals Pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia

2020 ◽  
Vol 2 (3) ◽  
pp. 177-186
Author(s):  
Beby Arini Mardhatillah ◽  
Bambang Waluyo ◽  
Dede Abdul Fatah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

Purpose- This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Capital Structure on the Profitability of Islamic Commercial Banks in Indonesia for the 2011-2017 period. Methods- Research uses a quantitative approach. Samples were taken by purposive sampling technique, amounting to 5 Islamic commercial banks in Indonesia. Data analysis technique using multiple linear regression with the assistance of the EVIEWS 9 program. Finding- The research results prove that CSR has an effect, but not significantly, on profitability. DAR has a positive effect on profitability. CSR and DAR together have a positive effect on profitability. The implications and suggestions are described in the article AbstrakTujuan- Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia periode 2011-2017. Metode- Riset menggunakan pendekatan kuantitatif. Sampel diambil dengan teknik purposive sampling berjumlah 5 bank umum syariah di Indonesia. Teknik analisis data dengan regresi linier berganda berbantuan program EVIEWS 9. Temuan- Hasil riset membuktikan bahwa CSR berpengaruh namun tidak signifikan terhadap profitabilitas. DAR berpengaruh positif terhadap profitabilitas. CSR dan DAR secara bersama-sama berpengaruh positif terhadap profitabilitas. Implikasi dan saran dijelaskan dalam artikel.

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