scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA

2018 ◽  
Vol 6 (2) ◽  
pp. 52-66
Author(s):  
Muliatul Awaliyah ◽  
Mekani Vestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Reporting ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Ethical Identity ◽  
Corporate Social

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai  tingkat kesesuaian Corporate Social Responsibility (CSR) Bank Umum Syariah (BUS) di Indonesia dengan Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), dan Ethical Identity Index (EII). Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) di Indonesia. Metode pengambilan sampel yang digunakan purposive sampling pada semua Bank Umum Syariah (BUS) di Indonesia untuk tahun pengamatan 2013-2015. Sampel yang diperoleh sebanyak 11 Bank Umum Syariah (BUS). Metode analisis yang diterapkan dalam penelitian adalah analisis isi. Hasil penelitian menunjukkan bahwa Ethical Identity Index (EII) memiliki tingkat kesesuaian paling tinggi dengan rata-rata pengungkapan sebesar 72,12%, diurutan kedua adalah Islamic Social Responsibility (ISR) dengan rata-rata pengungkapan sebesar 51,66%, dan yang terakhir adalah Global Reporting Initiative (GRI) dengan rata-rata pengungkapan sebesar 33,21%.

scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX

2017 ◽  
Vol 7 (1) ◽  
pp. 983
Author(s):  
Desy Retma Sawitri ◽  
Ahmad Juanda ◽  
Ahmad Waluya Jati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Reporting ◽  
West Java ◽  
Purposive Sampling ◽  
Corporate Social

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks

scholarly journals Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia Berdasarkan Islamic Social Reporting Index

2017 ◽  
Vol 15 (2) ◽  
Author(s):  
Desy Retma Sawitri ◽  
Ahmad Juanda ◽  
A Waluya Jati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Central Asia ◽  
Sampling Method ◽  
Social Reporting ◽  
West Java ◽  
Purposive Sampling ◽  
Corporate Social

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility at shareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method. The samples which are used for the purpose of this research are the purposive sampling taken from shareea banks at Indonesia which already registered on 2015 and 2016. The result of this research showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data also showed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and Central Asia Bank. There were also five shareea banks which simply ranked informative, they were: Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bank of Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria Shareea Bank.Keywords: Corporate Social Responsibility, Shareea Banks, ISR index.

scholarly journals Pengaruh Mekanisme Internal Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

2020 ◽  
Vol 5 (2) ◽  
pp. 37-54
Author(s):  
Indira Shinta Dewi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Corporate Social

Tujuan penelitian ini untuk mengetahui dan memperoleh bukti empiris tentang pengaruh mekanisme internal corporate governance terhadap pengungkapan Corporate Social Responsibility (CSR) yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Mekanisme internal corporate governance dikaji melalui komisaris independen dan komite audit. Pengukuran tanggung jawab sosial perusahaan didasarkan pada Global Reporting Initiative (GRI) yang dilihat dari laporan tahunan perusahaan. Sampel yang menjadi objek penelitian ini adalah semua perusahaan manufaktur yang terdaftar di dalam Bursa Efek Indonesia tahun 2017-2019 dengan memenuhi kriteria yang telah ditetapkan. Total sampel penilitian selama tiga tahun pengamatan adalah 211 sampel, dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa  komisaris independen, komite audit, berpengaruh terhadap pengungkapan corporate social responsibility.

Analisis Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia Berdasarkan Islamic Sosial Reporting Index

2019 ◽  
Vol 10 (2) ◽  
pp. 63-80
Author(s):  
Irna Malikhatun ◽  
Rafika Rahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Quantitative Approach ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Research Population ◽  
Corporate Social ◽  
Research Period

This study aims to analyze the effect of Corporate Social Responsibility (CSR) for IslamicCommercial Banks using the Islamic Social Reporting Index (ISR) method. The research period usedis 2016-2019. This study uses a quantitative approach. The research population includes all IslamicCommercial Banks (BUS) that publish Annual Reports on their respective websites during the 2016-2019 period. The sample was determined by purposive sampling and obtained 13 Islamic CommercialBanks. The results of this study indicate that of the 13 Islamic Commercial Banks disclosed during2016-2019 that each bank has a different level of disclosure. Bank Mumalat Indonesia and BankSyariah Mandiri received the title Very Informative while Bank Panin Dubai Syariah, Bank AcehSyariah, BNI Syariah, BRI Syariah, BCA Syariah, Mega Syariah, BJB Syariah produced Informativepredicate. Meanwhile, BTPN Syariah, Bukopin Syariah, Bank Net Syariah and Bank Victoria Syariahreceived the title of Less Informative.

scholarly journals INTERAKSI MANAJEMEN LABA DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA (BEI)

2019 ◽  
Vol 2 (2) ◽  
pp. 139-153
Author(s):  
Sri Wahyu Aji
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Corporate Social

Tujuan penelitian ini adalah menganalisis dan mendapatkan bukti empiris tentang pengaruh  pengungkapan Corporate Social Responsibility  terhadap kinerja keuangan perusahaan manufaktur dan penelitian ini juga bertujuan untuk menguji apakah aktivitas Corporate Social Responsibility yang berkaitan dengan praktik manajemen laba akrual dan manajemenen laba rill berpengaruh  terhadap kinerja keuangan perusahaan di masa depan. Indeks yang digunakan sebagai pedoman pengungkapan Corporate Social Responsibility  pada penelitian ini berdasarkan Global Reporting Initiative (GRI) Standar. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2016-2018 berjumlah 162 perusahaan. Teknik pengambilan sampel adalah purposive sampling. Sampel penelitian ini berjumlah 113 perusahaan. Analisis data menggunakan regresi linier sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Corporate Social Responsibility tidak signifikan, manajeman laba akrual termasuk dalam variable moderasi Murni ( Pure Moderator)  dan manajemen laba rill termasuk variable moderasi potensial (Homologiser Moderator).

scholarly journals MANAJEMEN LABA, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN SUSTAINABILITY REPORTING PERUSAHAAN MANUFAKTUR DI BEI

2021 ◽  
Vol 16 (2) ◽  
pp. 135
Author(s):  
Sofiani Murni ◽  
Sri Ayem
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchange (BEI). The total sample is 100 companies selected using the purposive sampling method issued annual reports for the period 2014-2018. Data to be tested using multiple linear regression analysis. The results of this research are: (1) Earnings management has a significant positive effect on sustainability reporting. (2) Leverage positively influences sustainability reporting. (3) Growth growth has a positive effect on sustainability reporting. (4) ROA has a positive effect on sustainability reporting.Keywords: earning management leverage, growth, ROA, sustainability reporting ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Manajemen Laba dan Pengungkapan Corporate Social Responsibility terhadap Sustainability Reporting. Corporate Social Responsibility dihitung dengan variabel control yaitu leverage, growth, ROA dan sustainability reporting diproyeksikan dengan sustainability reporting disclosure index yang didasarkan pada standar pelaporan Global Reporting Intitative (GRI) yang diungkapkan perusahaan dalam laporan tahunan dan laporan berkelanjutan. Populasi dalam penelitian adalah semua sub sector perusahaan manufaktur di bursa efek Indonesia (BEI).  Total sampel adalah 100 perusahaan yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode tahun 2014-2018. Data untuk diuji dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah: (1) Manajemen laba berpengaruh positif signifikan terhadap sustainability reporting, (2) Leverage berpengaruh positif terhadap sustainability reporting, (3) Growth berpengaruh positif terhadap sustainability reporting. (4) ROA berpengaruh positif terhadap sustainability reporting.Kata kunci: manajemen laba, leverage, growth, ROA, sustainability reporting

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA

2020 ◽  
Vol 22 (1) ◽  
pp. 105-112
Author(s):  
NICO ALEXANDER ◽  
AGUSTIN PALUPI
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Corporate Social Disclosure ◽  
Discretionary Accrual ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Social Disclosure

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.

scholarly journals Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR)

2019 ◽  
Vol 4 (1) ◽  
pp. 85-103
Author(s):  
Apip Zanariyatim ◽  
Ai Nur Bayinah ◽  
Oni Sahroni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Sample Selection ◽  
Index Score ◽  
Social Reporting ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Corporate Social

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

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