scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT EQUITY RATIO TERHADAP PROFITABILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Ahmad Subakti ◽  
Harsi Romli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Financial Report ◽  
Mining Companies ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Corporate Social

<p class="Default">This study aims to find out and analyze how the effect of disclosure of Corporate Social Responsibility and Debt Equity Ratio on the profitability of mining companies in the Indonesia Stock Exchange in the period 2012-2017. The population in this study were 41 mining companies while the study sample was 12 mining companies with a total of 72 observations selected by purposive sampling. Financial report data and annual reports are obtained from the Indo-Exchange File (IDX). The data analysis technique uses technical linear multiple regression. In this study the disclosure variables of Corporate Social Responsibility (CSR) were measured using the Corporate Social Responsibility Disclusure Index (CSRDI), the variable Debtto Equiy Ratio measured by the ratio of the proportion of debt to equity, and Profitability measured using Return On Assets (ROA). The results of the study show that the financial disclosure of financially has a positive and significant effect on profitability. While partially DebttoEquiyRatio (DER) has a negative and significant effect on Profitability. Simultaneously, CSR and DER disclosures had a positive and significant effect on Profitability with a coefficient of determination (R2) of 32.3% while the effect of 67.7% was influenced by other variables.</p><p class="Default"><strong><br /></strong></p><p class="Default"><strong>Keywords:</strong> Profitability, Corporate Social Responsibility, Debt Equity Ratio.</p>

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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 219-235
Author(s):  
A. Nurul Dzikir ◽  
Syahnur Syahnur ◽  
Tenriwaru Tenriwaru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Value ◽  
Mining Companies ◽  
Quantitative Descriptive ◽  
Corporate Social

This research aimed to examine whether corporate social responsibility affect the corporate value and whether the profitability as a moderating variable affect the corporate social responsibility and corporate value on mining corporate listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research used samples from mining companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period as many as 31 issuers and used purposive sampling technique. This research is quantitative descriptive. The data used is secondary data and used data collection methods, namely documentation studies. The data used in this research are financial statement and annual reports by mining companies obtained from the Indonesia Stock Exchange website (https://www.idx.co.id). Based on research results by using the Statistical Product and Service Solution (SPSS 18), shows that CSR affect the corporate value which is proxied to Tobin’s Q, it is known from the calculated t value is greater than the t table value, and the significance value is smaller than the level its significance. And the independent variable CSR and profitability as a moderating are not able to moderate the corporate value, it is known from the value of the relation obtained smaller than the value of CSR to corporate value.

scholarly journals Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi

2018 ◽  
pp. 677
Author(s):  
Ida Ayu Intan Suryadewi ◽  
Ni Ketut Rasmini
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Analysis Technique ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size    

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERATAAN LABA TERHADAP RESPON INVESTOR DALAM SEKTOR KEUANGAN (Studi empiris pada perusahaan Sektor keuangan di BEI periode 2013-2015)

Media Ekonomi ◽  
2017 ◽  
Vol 17 (2) ◽  
pp. 72
Author(s):  
Tuti Juniarsih ◽  
Wida Purwidianti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Return On Assets ◽  
Independent Variables ◽  
Financial Firms ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Corporate Social

The Research aimed to test effect of corporate social responsibility and profit equalization on investor’s response. independent variables in this study were corporate social responsibility and profit equalization. Dependent variable of this study was investor’s response (Cummulative abnormal return). This study used four control variables, those were: return on assets (ROA), debt to equity ratio (DER), firm size (FSIZE), and market share (MSHARE). This study was a quantitative research. The object of this study were financial firms listed on Indonesia Stock Exchange (BEI), There were 102 samples in this study obtained by using purposive sampling. Data analysis technique used in this research were descriptive statistics test, classical assumption test, multiple regression analysis, and hypothesis testing. The analysis showed that corporate social responsibility gave negative and significant effect partially on CAR. Profit equalization gave positive and insignificant partially on CAR.

scholarly journals Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Muhammad Firza Alpi ◽  
Dini Aprilia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Company Size ◽  
Sample Collection ◽  
Corporate Social

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).

scholarly journals PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2013 ◽  
Vol 1 (2) ◽  
pp. 160
Author(s):  
Denny Andriana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Positive Influence ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Sample Data ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant

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 KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2013

2016 ◽  
Vol 16 (02) ◽  
Author(s):  
Monot Wicaksono ◽  
Paryanto Paryanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Selection Process ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Cluster Sampling ◽  
Manufacturing Companies ◽  
F Test ◽  
Corporate Social

This study aims to examine the causal relationship of corporate characteristics to corporate social responsibility disclosure on manufacturing companies listed in Indonesia Stock Exchange 2012-2013. This research uses secondary data that is company annual report obtained from www.idx.com and company website during period 2012-2013. The sample selection process is done by using cluster sampling method. The analysis method used is multiple regression analysis consisting of classical assumption test (normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis test (coefficient of determination, t test, F test). The results of this study indicate that profitability, liquidity, company profile has no effect on CSR disclosure. F test results show that the independent variables simultaneously affect the dependent variable.

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