Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

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Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p16 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1827

Author(s):

Novita Anggraeni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Board Size ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

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THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4860 ◽

2019 ◽

Vol 5 (2) ◽

pp. 291 ◽

Cited By ~ 1

Author(s):

Anita Gunawan ◽

Hardian Rahmat Puntoro ◽

Rinaldy Putra Pakolo

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Public Ownership ◽

Corporate Social ◽

Corporate Social Responsibility Reports

<em>The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.</em>

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014

CALYPTRA ◽

10.24123/jimus.v5i2.3092 ◽

2017 ◽

Vol 5 (2) ◽

pp. 247

Author(s):

Natalia Poerwanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Earnings Response Coefficient ◽

Response Coefficient ◽

Earnings Response ◽

Corporate Social

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut. Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR) Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information. Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure

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PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Jurnal Analisa Akuntansi dan Perpajakan ◽

10.25139/jaap.v5i1.3606 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Nur Abfifa Nugraini ◽

Wiwik Wahyuni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Complete Information ◽

Annual Reports ◽

Manufacturing Companies ◽

Corporate Social

This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽

10.35129/ajar.v3i01.104 ◽

2020 ◽

Vol 3 (01) ◽

pp. 68-87

Author(s):

Tenriwaru Tenriwaru ◽

Fadliah Nasaruddin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Corporate Social Responsibility Disclosure ◽

Negative Effect ◽

Corporate Social

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.

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Hubungan Antara Profitabilitas Dengan Nilai Perusahaan Yang Dimoderasi Oleh Corporate Social Responsibility

10.31227/osf.io/q2wf5 ◽

2019 ◽

Author(s):

Felizia Handayani ◽

Lidya Martha

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Return On Equity ◽

Corporate Social

The purpose of this study is to examine the effect of profitability on firm value with corporate social responsibility as a moderating variable on the finance sector companies listed on the Indonesia Stock Exchange. The study population is all finance sector companies listed on the Indonesia Stock Exchange at the end of the observation period, namely 2017. The sampling technique used purposive sampling method and obtained a sample of 24 companies. The data used is secondary data taken from the company's annual report through the official website of the Indonesia Stock Exchange (www.idx.co.id). The test uses multiple linear regression analysis with the SPSS 16 Program tool. Profitability is measured using Return On Asset and Return On Equity, while company value is measured by Price to Book Value and corporate social responsibility is measured by the Corporate Social Responsibility Disclosure Index. The results showed that Return On Asset had a negative and not significant effect on firm value, Return On Equity had a positive and significant effect on firm value, CSR weakened significantly the influence of ROA on firm value, and CSR significantly strengthens the effect of ROE on firm value.

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ANALISIS PENGARUH UKURAN PERUSAHAAN,PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR DI BURSA EFEK INDONESIA

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.2012 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Martina Viviliana Ocin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Mining Companies ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to determine and analyze the effect of company size, profitability and leverage on disclosure of corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is secondary data, while the data source is obtained through the site http://www.idx.co.id. Of the 49 listed mining companies, only 12 met the criteria for the research sample that had been determined. The data were analyzed by using the Classical Assumption Test, Hypothesis Testing using Multiple Linear Regression Analysis with the help of SPSS. The results show that simultaneously the variable company size, profitability and leverage have a significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange in 2015-2019. Partially, the firm size and leverage have a positive and significant effect on CSR disclosure, while the partial profitability variable does not have a positive and significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange. Keywords: Company Size; Profitability and Leverage; Liability Corporate Social Responsibility (CSR)

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APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2145 ◽

2019 ◽

Vol 4 (1) ◽

pp. 14

Author(s):

Novia Eka Sariantono ◽

Luh Putu Mahyuni

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Listed Companies ◽

Annual Reports ◽

Return On Equity ◽

Good Corporate Governance ◽

Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p19 ◽

2019 ◽

pp. 510

Author(s):

Kadek Novia Suastyani ◽

I Gede Ary Wirajaya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Market Performance ◽

Value Added ◽

Multiple Linear Regression Analysis ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

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Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p23 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1405

Author(s):

Putu Nesy Swendriani ◽

Luh Gede Krisna Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

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