scholarly journals The Relevance Analysis Of Accounting Information, Corporate Social Responsibility And Leverage As Moderation Variables

2021 ◽  
Vol 3 (2) ◽  
pp. 46-60
Author(s):  
Indhung Listyaningrum ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Information Value ◽  
Share Price ◽  
Sample Number ◽  
Book Value ◽  
Corporate Social

An investor always needs accounting information in determining an investment decision. Accounting information relates to many matters relating to the Company's activities in certain periods. The research aims to test and analyse the relevance of accounting information, corporate social responsibility and leverage as moderation variables. The study population of 11 banking companies registered in the IDX period was 2015 – 2018 with a sample number of 44 observations. This sampling technique uses the purposive sampling method. This research hypothesis test uses multiple linear regression with the Moderated Regression Analyys (MRA) approach. Independent variables in this study are the value of profit, book value, and corporate social responsibility. Leverage as a moderation variable and stock price as the dependent variable. The results of this study show that the value of profit, book value and corporate social responsibility affect the stock price. Leverage as a moderation variable can strengthen the book value relationship to the share price, but it cannot strengthen the value of profit relationship to the share price and corporate social responsibility towards the share price. It can be concluded that the value of profit, book value and corporate social responsibility has the relevance of accounting information value. Leverage as a moderation variable can only strengthen the book value relationship to the share price. The degree of research is expected to increase the amount of data samples to achieve more significant results.

scholarly journals Analisis Relevansi Nilai Informasi Akuntansi Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2021 ◽  
Vol 15 (2) ◽  
pp. 79-86
Author(s):  
Indhung Listyaningrum ◽  
Katika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Banking Sector ◽  
Value Relevance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Book Value ◽  
Csr Disclosure ◽  
Corporate Social

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.

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

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

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. 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. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

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

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

<p><em>The company operational activities </em><em>are </em><em>performed with the purpose to maximize shareholder value</em><em>s; however,</em><em> the company's activities have impacts on environment, social, economi</em><em>y</em><em> and community. </em>In order to comply with the government regulation, companies must conduct Corporate Social Responsibility<em> (CSR), because investors are more interested in companies </em><em>which </em><em>have a good image in the community</em><em>. This leads to</em><em> make consumer loyalty</em><em> higher</em><em> and subsequently increas</em><em>es</em><em> the company's profitability and company's stock value</em><em>s</em><em>. 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. </em><em>Data were p</em><em>rocess</em><em>ed</em><em> and analy</em><em>zed</em><em> us</em><em>ing</em><em> Structural Equation Modeling (SEM) with software smartPLS. This research show</em><em>s that</em><em> valid indicator</em><em>s</em><em> measure CSR at property sector </em><em>include </em><em>environment, human rights and society. A valid indicator measur</em><em>ing</em><em> </em><em>financial performance construct</em><em> is</em><em> only Market Value Added (MVA) and stock return </em><em>is the</em><em> valid indicator</em><em> to</em><em> measure stock price construct. The hypothesis test shows that CSR disclosure </em><em>had</em><em> significant effect on CFP,</em><em> but</em><em> the CSR disclosure </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock price</em><em>,</em><em> and CFP </em><em>had</em><em> no significant effect</em><em>s</em><em> on stock prices.</em></p><em>Keywords </em><em>: corporate social responsibility, financial performance, stock price, property sector</em>

scholarly journals Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

2021 ◽  
Vol 31 (11) ◽  
pp. 2704
Author(s):  
Ni Made Ardi Naraswari ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Sampling Technique ◽  
Book Value ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

scholarly journals Does Quality of Corporate Governance Moderate the Relationship between Corporate Social Responsibility and Stock Price Crash Exposure

2021 ◽  
Vol 39 (12) ◽  
Author(s):  
Muhammad Bilal ◽  
Sarfraz Hussain ◽  
Muhammad Rafiq ◽  
Nissar Ahmad ◽  
Abdul Quddus ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Share Price ◽  
Crash Exposure ◽  
Corporate Social ◽  
The Relationship

The relationship between corporate social responsibility and vulnerability to stock market crashes and how this relationship is moderated by the norm of corporate governance was empirically explored in this research article. This study used a panel data analysis using a group of 58 companies selected during the years 2009-2018 from operating in various industries hawking their stock on the Pakistan Stock Exchange (PSX) to investigate this interaction effect. To quantify the company's share price probability of a crash, an inverse restrictive skewness (NCSKEW) of returns and bottom-to-up variance (DUVOL) spread has been used as a proxy. The results of this research suggest that the risk of a share price slump is adversely and significantly linked to CSR. Consistency structures of governance mechanisms (size of the board, percentage of autonomous directors on board, concentration of ownership, percentage of executive directors onboard) have a substantial moderating impact on the risk of a fall of the share price.

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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