scholarly journals CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN VIETNAM CONTEXT

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
HO THI VAN ANH ◽  
PHAM TU ANH
Keyword(s):  
Financial Performance ◽  
Positive Relationship ◽  
Annual Report ◽  
Corporate Financial Performance ◽  
Statistical Relationship ◽  
Context Analysis ◽  
Multiple Regressions ◽  
Social Responsibilities ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The paper aims to investigate the effects between corporate social responsibilities (CSR) and corporate financial performance (CFP) in Vietnam context. The author employs context analysis and multiple regressions in Stata software to examine two-ways positive relationship between CSR and CFP. The research is contingent on the database created by Tien, HV & Van Anh, HT (2017) that is revised by an increase in the number of observation variables for a period from 2012 to 2017 for 130 companies via their annual report. Preliminary result indicates that there is a signicantly statistical relationship between CSR and CFP.

scholarly journals Relationship between Corporate Social Performance, Corporate Financial Performance and Financial Risk in Indian Firms

2019 ◽  
Vol 8 (3S3) ◽  
pp. 121-128
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Corporate Financial Performance ◽  
Corporate Social ◽  
The Relationship

This study examines the relationship between Corporate Social Performance and Corporate Financial Performance and Financial Risk of BSE top 10 companies in India. The variables of Corporate Social Performance and Financial Performance and Financial Risk were used in this study. There was positive relationship between Corporate Social Performance, Corporate Financial Performance and Financial Risk, at Bajaj Finance Ltd, Reliance Industries Ltd, Bajaj Auto Ltd, State Bank of India, Hindustan Unilever Ltd, Asian Paints Ltd and Bharathi Airtel Ltd. The novelty of the study is that the analysis of this study focuses on CSP, CFP and Financial Risk in respect of Indian firms.

scholarly journals THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM

2019 ◽  
Vol 9 (1) ◽  
pp. 78
Author(s):  
Etty Murwaningsari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Ownership ◽  
Corporate Financial Performance ◽  
Managerial Ownership ◽  
Social Responsibilities ◽  
Good Corporate Governance ◽  
Corporate Social

<p class="Style1">This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.</p><p class="Style1"><strong>Keyword: </strong>corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.</p>

scholarly journals Entrepreneurship, Corporate Social Responsibilities, and Innovation Impact on Banks’ Financial Performance

2021 ◽  
Vol 12 ◽  
Author(s):  
Jianhua Wei ◽  
Rong Xiong ◽  
Marria Hassan ◽  
Alaa Mohamd Shoukry ◽  
Fares Fawzi Aldeek ◽  
...  
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
The United States ◽  
Least Square ◽  
Social Responsibilities ◽  
Independent Variables ◽  
Ordinary Least Square Regression ◽  
Corporate Social ◽  
The Impact ◽  
Corporate Social Responsibilities

The basic aim of this research was to check the impact of innovation, corporate social responsibilities (CSR), and entrepreneurship on the monetary performance of banks in five different countries: Qatar, Pakistan, China, the United States (US), and France. This research was conducted to measure the relationship of these factors and innovative workforce activities. The secondary data were collected from websites of twenty five banks in different countries, including Islamic and conventional banks. Different econometric analyses, such as descriptive statistical analysis, correlation coefficient test for measuring the interaction, and ordinary least square regression analysis for determining the impact of dependent and independent variables, were carried out. In the present study, entrepreneurship, CSR, and innovation were taken as independent variables. Board size, frequency of assemblies, and self-employed with large shareholders were included as sub-parts of entrepreneurship. On the other hand, the financial performance of banks was taken as the dependent variable. Return on assets (ROA) and return on equity (ROE) were considered parts of economic performance. The overall conclusions drawn in this study showed that there was a significant relationship between all the studied variables. The research provided useful insights into the long-debated question regarding the relevance of entrepreneurship and CSR.

scholarly journals Study on the Relationship between CSR and Financial Performance

2019 ◽  
Vol 11 (2) ◽  
pp. 343 ◽  
Author(s):  
Sang Cho ◽  
Chune Chung ◽  
Jason Young
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Positive Relationship ◽  
Corporate Financial Performance ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Positive Correlation ◽  
Social Contribution ◽  
Corporate Social ◽  
The Relationship

This study analyzed whether a systematic relationship exists between corporate social responsibility (CSR) performance and corporate financial performance using 191 sample firms listed on the Korea Exchange. The Korea Economic Justice Institute (KEJI) index of 2015 was used to measure CSR performance; profitability and firm value were used to measure corporate financial performance. Return on assets was used as a proxy for profitability, and Tobin’s Q was used as a proxy for firm value. The correlation between these variables and CSR performance was examined through correlation and regression analysis. The results confirm that CSR performance has a partial positive correlation with profitability and firm value. These results are partly consistent with those of previous studies reporting a positive relationship between CSR and Korean firms’ financial performance using the KEJI index before 2011. In the relationship between CSR performance and profitability, only social contribution yields a statistically positive correlation. Analysis of the correlation between CSR performance and financial performance indicators revealed a positive relationship between the growth rate of total assets and corporate soundness and social contribution. Both soundness and social contribution showed a positive correlation with Tobin’s Q, the measure of corporate value.

scholarly journals Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

2017 ◽  
Vol 1 (2) ◽  
pp. 59 ◽  
Author(s):  
Jaja Suteja ◽  
Ardi Gunardi ◽  
Rani Janisa Auristi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Audit Committees ◽  
Corporate Financial Performance ◽  
Corporate Social ◽  
The Relationship

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

scholarly journals Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

2014 ◽  
Vol 1 (2) ◽  
pp. 22-37
Author(s):  
Fitriyah Fitriyah ◽  
Ulfi Oktaviana Oktaviana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Ownership Structure ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Social Responsibilities ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR) disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG). There are seven (7) fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR) disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITIES DAN LIKUIDITAS TERHADAP EARNING RESPONSE COEFFICIENT DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 7 (2) ◽  
pp. 191
Author(s):  
Tasya Tasya
Keyword(s):  
Capital Structure ◽  
Annual Report ◽  
Mining Sector ◽  
Social Responsibilities ◽  
Response Coefficient ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship ◽  
Corporate Social Responsibilities

<p><em>The purpose of this research is to find the effect of Corporate Social Responsibilities and Liquidity on Earning Response Coefficient with Capital Structure as a moderating variable. The sample in this research uses companies in the Mining sector for the period of 2016 – 2018. The criteria in determining the sample of this research are companies listed on the IDX, have The criteria in determining this research sample are companies listed on the IDX, have a complete annual report and CSR disclosure in the 2016 – 2018 period. From these criteria found 63 samples for research. In brief, the results of this research explained that Corporate Social Responsibilities and Liquidity have no significant effect on Earning Response Coefficient, and also Capital Structure can’t moderate the relationship between Corporate Social Responsibilities and Liquidity on Earning Response Coefficient.</em></p>

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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