scholarly journals DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERTAMBANGAN PERIODE 2014-2018

2021 ◽  
Vol 10 (1) ◽  
pp. 116-131
Author(s):  
Maria Suryaningsih ◽  
Mulia Ningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Significant Positive Effect ◽  
Ownership Structures ◽  
Mining Companies ◽  
Corporate Social ◽  
Positive Effect

This research has a problem where the company implements corporate social responsibility with the existence of a law, not from awareness. Companies are also not yet aware of the benefits of implementing corporate social responsibility and there are still different previous researchers.This study aims to examine the effect of profitability, leverage, and ownership structure on corporate social responsibility. This study uses data from 15 mining companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using SPSS 24 software. The results showed that profitability had no effect on corporate social responsibility . Leverage has no effect on corporate social responsibility . Ownership Structure has a significant positive effect on corporate social responsibility . That is, high institutional ownership can increase the existence of corporate social responsibility actions and Simultaneously Profitability, Leverage and ownership structures simultaneously have a significant positive effect on corporate social responsibility .

scholarly journals Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017

2020 ◽  
Vol 21 (2) ◽  
pp. 107-114
Author(s):  
Kristina Apriliani Putri ◽  
Elma Muncar Aditya ◽  
Nurdhiana Nurdhiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Current Ratio ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

scholarly journals Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

2020 ◽  
Vol 4 (02) ◽  
pp. 129
Author(s):  
Yosafat Gea
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Stock Exchange ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Compensation Management ◽  
Corporate Social ◽  
Positive Effect

<p><em>In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.</em></p>

scholarly journals Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

scholarly journals THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2019 ◽  
Vol 7 (3) ◽  
pp. 301-308
Author(s):  
Pipit Rosita Andarsari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

Pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Kebijakan Dividen terhadap Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 83
Author(s):  
Putri Suprijani ◽  
Dina Patrisia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Family Ownership ◽  
Significant Positive Effect ◽  
Dividend Payout ◽  
Corporate Social ◽  
Positive Effect

Purpose - This study aims to determine the effect of ownership structure, board of commissioners, and dividend policy on corporate social responsibility of companies listed in the Indonesia Stock Exchange.Methodology - this research is classified as causative research. The populations in this study were all companies listed in the Indonesia Stock Exchange in 2014-2018. The sample in this study was determined by purposive sampling based on the criteria of companies listed in the Indonesia Stock Exchange companies that are consecutively ranked in the Indonesia Stock Exchange  during the 2014-2018. The samples in this study were 87. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the SPSS program.Finding – the results of this study indicate (1)family ownership has no significant positive effect on corporate social responsibility in companies listed on the Indonesia Stock Exchange (2)foreign ownership has a significant positive effect on corporate social responsibility in companies listed on the Indonesia Stock Exchange (3)meeting frequency of board of commissioners has a no significant positive effect on corporate social responsibility in the Indonesia Stock Exchange (4)independen board of directors has significant positive effect on corporate social responsibility in the Indonesia Stock Exchange (5) dividend payout ratio has no significant positive effect on corporate social responsibility on capital structure in companies listed in the Indonesia Stock Exchange Keywords: Corporate Social Responsibility, family ownership, foreign ownership, dividend payout ratio

scholarly journals Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

2019 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Yosafat Gea ◽  
Haryetti Haryetti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Stock Exchange ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Compensation Management ◽  
Corporate Social ◽  
Positive Effect

<p><em>In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.</em></p>

scholarly journals Corporate Social Responsibility Disclosure and Financial Performance: A State Owned Enterprises Case Study

Sosial Budaya ◽  
2018 ◽  
Vol 15 (1) ◽  
pp. 11
Author(s):  
Susnaningsih Muat ◽  
Agung Prayogo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Research Area ◽  
Business Environment ◽  
Significant Positive Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

In today’s business environment, the maximization of shareholders wealth is not the only objective of a company. By engaging in the Corporate Social Responsibility (CSR) program, companies are also responsible for the interest of stakeholders and society at large. CSR disclosure is believed to improve financial performance. In State Owned Enterprises (SOE), however, the validity of this relationship has been called into question. In this paper, the main objective is to investigate the influence of CSR disclosure on financial performance in SOE. In relation to the measurement of financial performance, this study takes into account three indicators: Return on Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). In this study, data from state owned enterprises, which were listed on the Indonesian Stock Exchange from the period of 2011 to 2015, were analyzed using simple regression method. The data used in this study took the form of financial and sustainability report issued by state owned enterprises. The results show that the disclosure of CSR has a significant positive effect on ROE. The CSR disclosure also has a significant positive effect on EPS. In contrast, the disclosure of CSR has no effect on NPM. In the context of State Owned Enterprises, the research demonstrates that there is positive relationship between CSR disclosure and financial performance. This paper contributes to our understanding of state owned enterprises in Indonesia; a research area which has to date been neglected by scholars.

scholarly journals Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan

2019 ◽  
pp. 1703
Author(s):  
Luh Gede Dian Hermayanti ◽  
I Made Sukartha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Mining Companies ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 12 (2) ◽  
pp. 102-115
Author(s):  
Padma Adriana Sari ◽  
Berlia Tri Handini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the influence of managerial ownership, institutional ownership and audit committee on the disclosure of Corporate Social Responsibility. The population in this study is consumer goods industry company registered in the Indonesian Stock Exchange period 2014 to 2018. The research sample was selected using purposive sampling method with a total of 16 companies and a period of 4 years. The research uses quantitative methods with multiple linear regression methods. The results showed that managerial ownership had no significant effect on CSR disclosure, institutional ownership had a significant positive effect on CSR disclosure and audit committees had a significant positive effect on CSR disclosure.

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