Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufakture Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 6 (2) ◽  
pp. 181-196
Author(s):  
Selly Towira ◽  
Mesrawati ◽  
Dessika Kosasih ◽  
Devi Chandra ◽  
Andriany Layandy ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Manufacture Sector ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of Firm Size, leverage, Institutional Ownership, and GCG disclosure on CSR on Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. The used of mixed methods. Types of research are descriptive and explanatory survey. The overall population in this study were 51 Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017 and 18 companies used as samples. Classis assumtion  test used before multiple linear regression analysis methods. The results of this studies indicate Firm Size negatively affect on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Leverage, Institutional Ownership, and GCG has positive influence on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Is study are classic assumption test and hypothesis testing with multiple regression analysis. The results of this study indicate that firm size, leverage, institutional ownership and GCG has positive influence on the CSR disclosure disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vivi Andayani ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Corporate Social

This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprises in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of > 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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 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 DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Erva Wartina, Prima Apriweni
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Sufficient Evidence ◽  
Public Ownership ◽  
Operational Activities ◽  
Csr Disclosure

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm

The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

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

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.

scholarly journals THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

2019 ◽  
Author(s):  
novi yanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

scholarly journals ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

2016 ◽  
Vol 10 (1) ◽  
pp. 52-82
Author(s):  
Loh Wenny Setiawati ◽  
Lusiana Yesisca
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Prices ◽  
Firm Growth ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Value ◽  
Debt Policy

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices. This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.

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