scholarly journals PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Yubiharto Yubiharto ◽  
Nurlaela Rakhma Hastuti
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

scholarly journals Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan

2020 ◽  
Vol 21 (2) ◽  
pp. 123-128
Author(s):  
Silva Nurhasanah ◽  
Ekayana Sangkasari Paranita
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Public Companies ◽  
The Public ◽  
Positive Effect

This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.

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

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)

scholarly journals The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance.

2019 ◽  
Vol 23 (2) ◽  
pp. 177 ◽  
Author(s):  
Nurainun Bangun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

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 Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1767
Author(s):  
Gusti Ayu Made Rita Susanti ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

scholarly journals PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2020 ◽  
Vol 5 (2) ◽  
pp. 61-76
Author(s):  
MUHAMMAD YASIN
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Media Exposure ◽  
Multiple Linear Regression Analysis ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Discretionary Accrual ◽  
Csr Disclosure ◽  
Positive Effect

ABSTRACTThe aim offthis research is to findeempirical evidence about (1) the influence of profitability to CSR disclosure, (2) the influence of leverage to CSR disclosure, (3) the influence of earning management to CSR disclosure, and (4) the influence offmedia exposure to CSR disclosure. The populations of this research are companies manufacturing sector consumption goods industry which is listed on the Indonesian Stock  Exchange (IDX) in the period of year 2014-2016. The research samples are 20 companies with 60 observations. In this study, the variables used are profitability measured by Return On Asset (ROA), leverage measured using Total Debt To Total Assets (TDA), earning management measured using Discretionary Accrual (DA), and media exposure measured by dummy variable. The analysis method usediis multiple linear regression analysis with the instrument SPSS (Statistical Product and Service Solution). The result oftthis research indicates that profitability does not have significant positive effect on CSR, leverage does not have significant positive effect on CSR, earning management does not have significant positive effect on CSR, and media exposure has a significant positive effect on CSR. It has been found from the determination coefficient (R2) that the R square value is 0,478 or 47,8%, which means the ability of profitability, leverage, earning management and media exposure in explaining CSR disclosure variable as the dependent variable is still weak because it has R < 0,5.  

scholarly journals Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index

2020 ◽  
Vol 3 (3) ◽  
pp. 132
Author(s):  
Sumani Sumani
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Fundamental Factor ◽  
Negative Effect ◽  
Positive Effect

This study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies.

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 Pengaruh Corporate Governance Structure dan Leverage Terhadap Pengungkapan Intellectual Capital

Equity ◽  
2020 ◽  
Vol 23 (2) ◽  
pp. 223
Author(s):  
Sari Mujiani ◽  
Median Wilestari ◽  
Maharani Eka Putri
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Governance Structure ◽  
Multiple Linear Regression Analysis ◽  
Foreign Ownership ◽  
Significant Positive Effect ◽  
Corporate Governance Structure ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of independent commissioner, foreign ownership and leverage on intellectual capital disclosure at indeks kompas 100 companies listed in Indonesia Stock Exchange in 2014-2018. This research used a purposive sampling technique to collect data and consisted of 12 companies listed on the Indonesia Stock Exchange in 2014-2018. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 9 version. The results of the research based on the tests that have been that independent commisioner not had a significant effect on intellectual capital disclosure, while foreign ownership and leverage had a significant positive effect on intellectual capital disclosure.

scholarly journals Pengaruh Keandalan Akrual, Tingkat Utang Dan Ukuran Perusahaan Terhadap Persistensi Laba

2019 ◽  
Vol 1 (3) ◽  
pp. 1131-1150
Author(s):  
Yulira Gusnita ◽  
Salma Taqwa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Sector ◽  
Multiple Linear Regression Analysis ◽  
Earnings Persistence ◽  
Company Size ◽  
Significant Positive Effect ◽  
Debt Level ◽  
Positive Effect

This study aims to examine and find empirical evidence regarding the effect of accrual reliability, leverage and firm size on earnings persistence. The population in this study were all financial sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 40 financial sector companies that will be used as research samples. The data analysis method used is multiple linear regression analysis. The results showed that accrual reliability, debt level and company size simultaneously had a significant effect on earnings persistence. But partially only company size has a significant positive effect on earnings persistence, while accrual reliability does not have a significant positive effect on earnings persistence and debt level has a significantly negative effect on earnings persistence in financial sector companies listed on the Indonesia Stock Exchange in 2014-2017.

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