scholarly journals Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)

2016 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Ferry Aditya ◽  
Dr. Juniarti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Research Model ◽  
Accrual Quality ◽  
Earning Quality ◽  
Corporate Social ◽  
The Impact

Research on the impact of corporate social responsibility (CSR) performance to the financial performance have been widely studied previously. However, there were a few studies investigate the effect of CSR on accrual quality which is one of the attributes of earning quality. The aim of this study is to examine the affect of CSR toward accrual quality in the context of Indonesia, where the empirical results of the benefits of CSR implementatation are still scant.Research samples are all listed companies in Indonesia Stock Exchange (IDX) in miscellaneous industry sector for period 2009 to 2013. There are 92 firm years included in this study. CSR is measured by scoring CSR activities of the firm based on GRI Index guideline version 3.1, whereas attributes of earning quality used in this study is accrual quality. We include two control variables in this research model i.e. firm size and leverage. The results show that CSR performance do not explain the changes in accrual quality. Leverage has no effect on accrual quality as well. On the other hand firm size has a significant effect on CSR performance however the sign of association is contrary with the expected.

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 The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence

2019 ◽  
Vol 16 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Meshari Al-Hajri ◽  
Fawaz Al-Enezi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Affiliation ◽  
Corporate Social ◽  
The Impact

The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

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>

The Use of New Media Applications in Corporate Social Responsibility

2021 ◽  
pp. 274-291
Author(s):  
Eda Turanci ◽  
Nefise Sirzad
Keyword(s):  
Corporate Social Responsibility ◽  
New Media ◽  
Social Responsibility ◽  
Research Results ◽  
Different Types ◽  
Media Types ◽  
Corporate Social ◽  
Media Applications ◽  
The Impact

Corporate social responsibility is the responsibility of the corporations towards the stakeholders, the environment, and society. It covers the voluntary practices for the solution of social problems. Similar to other areas, new media applications offer new opportunities in terms of corporate social responsibility practices. In addition, it is now possible for companies to benefit from four different types of media: “paid, earned, shared, and owned media”. The purpose of this study is to reveal how corporations take advantage of paid, owned, earned, and shared media using new media applications in their social responsibility practices. For this purpose, the Vodafone Turkey Foundation's #BuMamaBenden project is selected as a case study and examined. The research results show that new media applications can be used as an effective tool to reach people. Moreover, the coordinated use of these four media types can increase the impact of corporate social responsibility projects and keeps them alive.

The Use of New Media Applications in Corporate Social Responsibility

2021 ◽  
pp. 874-891
Author(s):  
Eda Turanci ◽  
Nefise Sirzad
Keyword(s):  
Corporate Social Responsibility ◽  
New Media ◽  
Social Responsibility ◽  
Research Results ◽  
Different Types ◽  
Media Types ◽  
Corporate Social ◽  
Media Applications ◽  
The Impact

Corporate social responsibility is the responsibility of the corporations towards the stakeholders, the environment, and society. It covers the voluntary practices for the solution of social problems. Similar to other areas, new media applications offer new opportunities in terms of corporate social responsibility practices. In addition, it is now possible for companies to benefit from four different types of media: “paid, earned, shared, and owned media”. The purpose of this study is to reveal how corporations take advantage of paid, owned, earned, and shared media using new media applications in their social responsibility practices. For this purpose, the Vodafone Turkey Foundation's #BuMamaBenden project is selected as a case study and examined. The research results show that new media applications can be used as an effective tool to reach people. Moreover, the coordinated use of these four media types can increase the impact of corporate social responsibility projects and keeps them alive.

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2021 ◽  
pp. 88-98
Author(s):  
Jessica Sumondag ◽  
Linda A. O Tanor ◽  
Anita N. Kambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Social Activity ◽  
Industrial Sector ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

ABSTRAK Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility  dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility. Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage. ABSTRACT Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility. Keywords: Corporate Social Responsibility, Profitability, Leverage.

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