scholarly journals Corporate Social Responsibility and Brand Image: An Empirical Investigation of Private Sector Hospitals in Saudi Arabia

2016 ◽  
Vol 9 (9) ◽  
pp. 91 ◽  
Author(s):  
Ala'Eddin Mohammad Khalaf Ahmad ◽  
Omar Zayyan Alsharqi ◽  
Hussein Mohammad Al-Borie ◽  
Mowaffag Mohammed Ashoor ◽  
Abdulkaream Saeed Al-Orige
Keyword(s):  
Saudi Arabia ◽  
Brand Image ◽  
Sampling Technique ◽  
Community Relations ◽  
Private Hospitals ◽  
Jeddah City ◽  
Negative Effect ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

<p>The purpose of this paper is to investigate the impact of CSR on brand image of private hospitals in Jeddah city, Saudi Arabia. A purposive sampling technique was employed to recruit 187 managers in different positions representing the desired range of demographic characteristics (e.g. gender, age, nationality, and job position). This research showed that CSR dimensions (vision and workplace) had a positive effect on brand image of the private hospitals on one hand. On the other hand, other dimensions (community relations, marketplace and accountability) had a negative effect on brand image. The paper contributes to previous research by adding to existing knowledge regarding CSR and brand image of the hospitals. The paper makes key recommendations towards adoption of CSR among hospitals.</p>

scholarly journals Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

scholarly journals Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars

2021 ◽  
Vol 6 (1) ◽  
pp. 62-76
Author(s):  
Ricky Humisar ◽  
Usep Suhud ◽  
Unggul Purwohedi
Keyword(s):  
Structural Equation ◽  
Brand Image ◽  
Sampling Technique ◽  
Analysis Data ◽  
Country Image ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Willingness To Buy ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.

scholarly journals Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

2020 ◽  
Vol 5 (2) ◽  
pp. 145
Author(s):  
Maya Indriastuti ◽  
Fudji Sri Mar�ati ◽  
Dianing Ratna Wijayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

scholarly journals PENGARUH BRAND IMAGE, HARGA DAN FASILITAS TERHADAP KEPUTUSAN MAHASISWA MEMILIH KULIAH DI POLITEKNIK LP3I MEDAN KAMPUS MEDAN BARU

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Sri Eka Wulandari ◽  
Amrin Fauzi ◽  
Arlina Nurbaity Lubis
Keyword(s):  
Path Analysis ◽  
Random Sampling ◽  
Brand Image ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Negative Effect ◽  
Positive Effect

Brand image, price, facilities and interest were factors that made students decided to study at Politeknik LP3I Medan Kampus Medan Baru. The objectives of the study were to find out and analize the effect of brand image, price, facilities and interest toward students’ decision to study at Politeknik LP3I Medan Kampus Medan Baru through interest as intervening variable. The respondents were 225 students. Simple random sampling was used as sampling technique. The data were analyzed by using path analysis. The result displayed that brand image, facilities had positive effect and significant to toward students. On the otherhand, price had negative effect toward students. The interest had positive effect and significant toward students’ decision to study at Politeknik LP3I Medan Kampus Baru. Brand image, facilities had positive effect and significant toward students’ decision to study at Politeknik LP3I Medan Kampus Baru. On the otherhand, pice had negative toward students’ decision toward students’ decision to study at Politeknik LP3I Medan Kampus Baru.

scholarly journals Strategic Communication: Impact on Productivity and Company Image

2014 ◽  
Vol 3 (9) ◽  
pp. 567-579
Author(s):  
Irene Akuamoah-Boateng ◽  
Kwame A Domfeh
Keyword(s):  
Sampling Technique ◽  
Business Communication ◽  
Strategic Communication ◽  
Internal Communication ◽  
Reflective Listening ◽  
Needed Information ◽  
Specific Manner ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

Business communication is the exchange of business related ideas and information in a specific manner to achieve the goals of organizations and dependent on reflective listening. The objective of this research is to determine the impact of communication on the productivity and image of organisations using Ghana Ports and Harbors Authority. Convenient sampling technique was used in selecting forty respondents, comprising of employees from eight departments. Questionnaires were administered to the respondents to get the needed information. It was identified that communication has a negative effect on productivity whiles it has a positive effect on company image since the company focuses more on external communication than internal communication. It was proposed that management should concentrate on effective communication in order to enhance its image and productivity.

scholarly journals Faktor-faktor yang mempengaruhi profitabilitas pada Bank Umum Syariah

2021 ◽  
Vol 1 (1) ◽  
pp. 25-35
Author(s):  
Rina Rina ◽  
Mohammad Rofiuddin
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Commercial Bank ◽  
Sampling Technique ◽  
Net Interest Margin ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect ◽  
Interest Margin

The purpose of this study was to determine the effect of Financing To Deposit Ratio, Net Interest Margin, Corporate Social Responsibility, and Non-Performing Financing on Profitability in Islamic Commercial Bank. The sample used in this study was 12 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results show that the variable Financing To Deposit Ratio, Net Interest Margin has a positive effect on profitability. While Corporate Social Responsibility has no effect on profitability. Non-Performing Financing has a negative effect on profitability.

scholarly journals Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2019 ◽  
pp. 26
Author(s):  
Ni Made Laksmi Dewi ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Value ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the Stock Exchange in 2015-2017. The number of samples taken was 14 companies with a number of research observations were 42 samples in 3 years, through nonprobability methods with purposive sampling technique. The analysis technique of this study used the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value. Leverage had no significant negative effect on firm value . Corporate Social Responsibility strengthens the influence of profitability on corporate value. Corporate Social Responsibility weakens the influence of leverage on firm value.Keywords: Profitability, leverage, corporate social responsibility, corporate value.

The Factors Influencing Tourist Visitations Number in Curug Silawe

2019 ◽  
Vol 2 (3) ◽  
pp. 553-561
Author(s):  
Novian Hangga Prakosa ◽  
Fafurida Fafurida
Keyword(s):  
Economic Value ◽  
Consumer Surplus ◽  
Sampling Technique ◽  
Travel Cost ◽  
Analysis Tool ◽  
Literature Study ◽  
Factors Influencing ◽  
Negative Effect ◽  
Value Estimation ◽  
Positive Effect

The purposes of this research are to identify the influence of travel cost, income, distance, access, facilities, natural beautiness, and age on the number of individual visits to Curug Silawe and to estimate the economic value of Curug Silawe through individual travel cost method. The population in this study are tourists that visited Curug Silawe with sample of 98 respondents taken by the quota accidental sampling technique. The data collection method used are literature study and questionnaire. The analysis tool used are OLS linear regression and economic value estimation. The results showed the variables that influence the number of individual visits to Curug Silawe are income, distance and age. Income and age has a positive effect. While distance has a negative effect. The economic value of Curug Silawe reached IDR 1,109,930,140.48 per year. This value is obtained from consumer surplus obtained per individual per year of IDR 308,656.88. Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh biaya perjalanan, pendapatan, jarak, akses, fasilitas, keindahan alam, dan usia pada jumlah kunjungan individu ke Curug Silawe dan untuk memperkirakan nilai ekonomi Curug Silawe melalui metode biaya perjalanan individu . Populasi dalam penelitian ini adalah wisatawan yang berkunjung ke Curug Silawe dengan sampel 98 responden yang diambil dengan teknik quota accidental sampling. Metode pengumpulan data yang digunakan adalah studi literatur dan kuesioner. Alat analisis yang digunakan adalah regresi linear OLS dan estimasi nilai ekonomi. Hasil penelitian menunjukkan variabel yang mempengaruhi jumlah kunjungan individu ke Curug Silawe adalah pendapatan, jarak dan usia. Penghasilan dan usia memiliki efek positif. Sedangkan jarak memiliki efek negatif. Nilai ekonomi Curug Silawe mencapai Rp1.109.930.140,48 per tahun. Nilai ini diperoleh dari surplus konsumen yang diperoleh per individu per tahun sebesar Rp308.656,88.

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.

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

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