scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN DIBIDANG PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Gracia Gunawan, Prima Apriwenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Total Sample ◽  
Positive Influence ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

In the company’s efforts to achieve profit, companies often pay less attention to the impact of their activities. This matter can cause global warming. To prevent these problems, the law is issued that requires every company to do some activities that are environmentally friendly. This activity is expressed throuth the corporate social responsibility disclosure. The purpose of this research to test whether profitability, liquidity, leverage, and media exposure have a positive influence to corporate social responsibility disclosure. The object of this research is a mining company listed in Indonesia Stock Exchange year 2014-2016 with the unit observation is annual financial statements with a total sample of a company is 36 companies. The research method used is observation method with an observation to company data. Based on test results, liquidity and media exposure significantly influence CSR disclosure, while profitability and leverage had no significant influence to CSR disclosure. Keyword: Corporate Social Responsibility, Disclosure, Profitability, Liquidity, Leverage, Media Exposure

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

scholarly journals Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Nur Sadiah Hasibuan ◽  
Fitrisia Fitrisia ◽  
Mulyaning Wulan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

scholarly journals Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017)

2019 ◽  
Vol 11 (2) ◽  
pp. 218-229
Author(s):  
Lusia Revika Septianingsih ◽  
Muhamad Muslih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Media Exposure ◽  
Sampling Technique ◽  
Total Sample ◽  
Board Size ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.

scholarly journals Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

2019 ◽  
Vol 1 (1) ◽  
pp. 78-89
Author(s):  
Bima Dwi Darma ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Multiple Regression Model ◽  
Exposure Effect ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

scholarly journals Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX)

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Budiyono Budiyono ◽  
Dewi Maryam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Prices ◽  
Stock Exchange ◽  
Social Orientation ◽  
Public Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA

2021 ◽  
pp. 239
Author(s):  
I Gusti Ayu Diah Utari ◽  
I Gusti Ayu Astri Pramitari ◽  
Ni Putu Maysia Sutiasih Yunita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Employee Welfare ◽  
Environmental Development ◽  
Corporate Social ◽  
The Impact

The purpose of this research is to look into the impact of Corporate Social Responsibility (CSR) on profitability (ROA). Corporate Social Responsibility (CSR) is measured by the costs of environmental development, partnerships, and employee welfare. This study employs 45 banking sector companies listed on the Indonesian stock exchange from 2017 to 2019, with a total sample of 42 drawn from a purposive sampling technique. The financial statements issued by the company each year are the source of the data. Multiple regression analysis methods are used in data analysis. According to this study, the cost of environmental development will reduce the company's profitability. The same is true for the relationship between partnership costs and employee welfare costs and the profitability of Indonesia Stock Exchange-listed banking companies in 2017-2019.

scholarly journals Factors Influence Corporate Social Responsibility Disclosure

2019 ◽  
Vol 9 (2) ◽  
pp. 185-190
Author(s):  
Wike Mardiana ◽  
Anik Irawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Palm Oil ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Independent Audit

This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia

scholarly journals FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 25 (2) ◽  
pp. 59-73
Author(s):  
Kurnia Putri ◽  
Fitra Dharma ◽  
Dewi Sukmasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 9 (2) ◽  
pp. 192
Author(s):  
Irma Lailatus Shoimah ◽  
Y Anni Aryani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Slack Resources ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

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