scholarly journals DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (2) ◽  
pp. 100
Author(s):  
Nanda Amelia Jauhari ◽  
Fajar Satriya Segarawasesa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Data Types ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.

scholarly journals Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

2019 ◽  
Vol 1 (1) ◽  
pp. 78-89
Author(s):  
Bima Dwi Darma ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Multiple Regression Model ◽  
Exposure Effect ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 15 (2) ◽  
pp. 151
Author(s):  
Vinola Herawaty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
The Difference ◽  
Corporate Social

<p><em>The objective of this study is to analyze the influence of leverage, profitability,, industry type and foreign ownership to Corporate Social Responsibility Disclosure. The method of this  research is a hypothesis testing which explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and financial reports of manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Analysis of the hypothesis used in this study using linear regression.</em> <em>The difference between this research and previous research is adding foreign ownership variable because foreign ownership are parties that are considered to be concerned about the wide disclosure of corporate social responsibility.</em> <em>This study shown that the results of leverage, industry type and foreign ownership have positive influences to Corporate Social Responsibility Disclosure, while profitability does not has a significant effect to Corporate Social Responsibility Disclosure</em></p>

scholarly journals PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2014 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Ryandi Iswandika ◽  
Murtanto Murtanto ◽  
Emma Sipayung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

<span class="fontstyle0">The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.</span>

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

2020 ◽  
Vol 30 (7) ◽  
pp. 1827
Author(s):  
Novita Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

scholarly journals The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure

2020 ◽  
Vol 5 (9) ◽  
pp. 1074-1079
Author(s):  
Fathimah F. Farhah ◽  
Iranti Safriyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Study Results ◽  
Corporate Social

The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

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