scholarly journals The Effect of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from Credit Institutions in Vietnam

2018 ◽  
Vol 14 (4) ◽  
pp. 109 ◽  
Author(s):  
Nguyen Bich Ngoc
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Relationship ◽  
Least Square ◽  
Difficult Situation ◽  
Related Data ◽  
Analyse Data ◽  
Csr Disclosure ◽  
Corporate Social

This study examines the relationship between corporate social responsibility (CSR) disclosure and financial performance of banks in Vietnam over the period 2011 – 2016. By using content analysis to approach CSR related data as well as ordinary least square (OLS) estimator to analyse data, the finding of this study indicates that there is a significant negative relationship between CSR disclosure and financial performance of commercial banks in Vietnam. This result might be explained by additional requirements of the law for social responsibility while banks are in difficult situation as a result of economic slowdown during researched period. Together with that, perception of banks’ customers toward banking corporate social responsibility of Vietnam also contributed to build up this negative linkage.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Pertambangan dan Pertanian yang Terdaftar Di Bursa Efek Tahun 2012-2014)

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Rachmat Harisianto ◽  
Dewi Sutjahyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Economic Performance ◽  
Structural Equation ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Partial Least Square ◽  
Least Square ◽  
Corporate Social

ABSTRACTThis research was conducted to analyze the effect of Corporate Social Responsibility performance indicators Economic, Environmental, and Social on financial performance. This study was made to determine how the implementation of Corporate Social Responsibility Financial Performance. The method used in this research is quantitative method and the population is a company mining and agricultural sectors listed in Indonesia Stock Exchange in 2012-2014, using data analysis SEM (Structural Equation Modelling) by the application program PLS (Partial Least Square) version 3.2. 1. Results obtained indicate that Corporate Social Responsibility (CSR) of the three indicators Economic Performance (KE), Environmental Performance (KL), Social Performance (KS) to the company's financial performance and Agriculture Mining sector not significant coefficient -0317 parameter Corporate social yangberarti responsibility (CSR) to the financial performance had a negative relationship which means no direction opposite relationship. Keywords: Influence of Corporate Social Responsibility of the three indicators Economic Performance, Environmental, and Social the Financial Performance.

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agung Nur Probohudono ◽  
Astri Nugraheni ◽  
An Nurrahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Statistical Testing ◽  
Content Type ◽  
Islamic Bank ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

Corporate social responsibility, visibility, reputation and financial performance: empirical analysis on the moderating and mediating variables from Korea

2017 ◽  
Vol 13 (4) ◽  
pp. 856-871 ◽  
Author(s):  
SeHyun Park
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Least Square ◽  
Mediating Effect ◽  
Financial Benefit ◽  
Content Type ◽  
Long Run ◽  
Short Run ◽  
Corporate Social

Purpose This paper aims to substantiate the mechanism through which corporate social responsibility (CSR) affects financial performance (FP). Specifically, this paper focuses on the moderating effect of visibility and mediating effect of reputation in the relationship. Design/methodology/approach This paper investigates 175 Korean firms from 2010 to 2012 that have been listed in the Korean Economic Justice Index for all three years. The hypotheses are tested using various measures of visibility and the Korea’s Most Admired Company index as proxy for reputation. The logistics regression and the ordinary least square are used. Findings This paper initially demonstrates that the visibility moderates the correlation between CSR and reputation. On this finding, it further proves that CSR has positive effect on the long-run FP, measured in the Tobin’s Q, both directly and indirectly through reputation. However, the influence is irrelevant in the short run. In sum, visibility moderates the correlation between CSR and reputation, which mediates the CSR-FP relationship in the long run. Practical implications This paper argues for the importance of visibility in practicing CSR, especially when reputation building and financial benefit is sought through CSR. Originality/value Despite its strategic importance, the visibility of CSR has not been sufficiently studied. Moreover, as scholars have recently suggested that the CSR–FP relationship is rather indirect, there is even more significance in investigating the moderating and mediating variable. Hence, with the intuitive results, this paper lays an integral foundation in the literature.

scholarly journals Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

2021 ◽  
Vol 13 (18) ◽  
pp. 10077
Author(s):  
Cao Thi Mien Thuy ◽  
Nguyen Vinh Khuong ◽  
Nguyen Thi Canh ◽  
Nguyen Thanh Liem
Keyword(s):  
Corporate Social Responsibility ◽  
Stock Market ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Statement ◽  
Estimation Methods ◽  
Mediating Role ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and financial performance with the consideration of the mediating role of financial statement comparability (FSC) for a sample of Vietnamese listed firms. We used content analysis of the information related to the GRI Standards on annual reports in order to construct CSR disclosure score. We used a dataset of 1125 firm-year observations, covering 225 firms listed on Vietnam’s stock market in the period 2014–2018. Applying OLS and GMM estimation methods, Sobel test, and using different proxies of the mediator variable to increase the robustness, we obtained two remarkable conclusions. First, CSR disclosure has a positive impact on the financial performance of listed companies in Vietnam. Second, there is a complementary mediation effect of financial statement comparability in the above relationship. Our results suggest that it is necessary to develop a legal framework for the practice and disclosure of CSR as well as to apply the international accounting standards in the Vietnamese stock market.

scholarly journals The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables

2019 ◽  
Vol 2 (1) ◽  
pp. 46
Author(s):  
Ivani Juni Nainggolan ◽  
Sofik Handoyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Raw Material ◽  
Research Subjects ◽  
Industry Type ◽  
Low Profile ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure in accordance with ISO 26000. Return on Asset is proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the main sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Dea Yovita Purnomo ◽  
Ari Prasetyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Ownership Structure ◽  
Negative Relationship ◽  
Foreign Ownership ◽  
Social Reporting ◽  
Company Size ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh Struktur Kepemilikan, Profitabilitas dan Ukuran Perusahaan terhadap Corporate Social Responsibility. Teknik analisis yang dipilih merupakan analisis regresi data panel menggunakan Eviews 9,  pada 13 perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) tahun 2015-2019 sebagai sampel dengan kriteria tertentu. Variabel struktur kepemilikan dibagi menjadi kepemilikan domestik dan asing yang diukur dengan presentase kepemilikan saham di perusahaan, profitabilitas dihitung dengan ROA, ukuran perusahaan diukur dengan ln (logaritma natural) total aset dan pengungkapan CSR dihitung menggunakan ISR dengan cara presentase pengungkapan perusahaan dibagi dengan jumlah maksimum pengungkapan tanggung jawab sosial. Hasil olah data menemukan secara statistik kepemilikan domestik memiliki hubungan negatif signifikan terhadap pengungkapan CSR. Ukuran perusahaan secara statistik memiliki hubungan positif signifikan terhadap pengungkapan CSR. Sebaliknya profitabilitas dan kepemilikan asing secara statistik memiliki hubungan positif tidak signifikan terhadap pengungkapan CSR. Secara simultan, hasil olah data menunjukkan bahwa struktur kepemilikan yang dibagi menjadi kepemilikan domestik dan asing, profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan CSR pada 13 perusahaan yang terdaftar di JII tahun 2015-2019.Kata Kunci: Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Islamic Social Reporting, Kepemilikan Asing, Kepemilikan Domestik, Pofitabilitas, Struktur Kepemilikan. ABSTRACTThe purpose of this study is to examine the effect of ownership structure, profitability, and firm size on corporate social responsibility. The analysis technique chosen is panel data regression analysis using Eviews 9, on 13 companies listed in the Jakarta Islamic Index (JII) 2015-2019 as samples with certain criteria. The variable of ownership structure divided into domestic and foreign ownership calculated using percentage of share ownership in the company, profitability is calculated by ROA, company size is calculated using ln (natural logarithm) total assets and CSR disclosure is calculated using ISR index by percentage of company disclosures divided by the number of social responsibility disclosures. The results of data processing found that statistically domestic ownership has a significant negative relationship to CSR disclosure. Firm size has a statistically significant positive relationship to CSR disclosure. On the other hand, profitability and foreign ownership have a statistically insignificant positive towards CSR disclosure. Simultaneously, the results show the ownership structure divided by domestic and foreign ownership, profitability and company size affects the CSR disclosure in 13 companies listed in JII 2015-2019.Keywords: Corporate Social Responsibility Disclosure, Islamic Social Reporting, Ownership Structure, Domestik Ownership, Foreign Ownership, Profitability, Company Size.

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

2019 ◽  
Vol 4 (1) ◽  
pp. 39-43
Author(s):  
Dwi Lestari ◽  
Ely Kartikaningdyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ordinary Least Square Regression ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability

2020 ◽  
Vol 62 (4) ◽  
pp. 339-354
Author(s):  
Kamaliah Kamaliah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study. Findings From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure. Originality/value The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.

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