scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 12 (1) ◽  
pp. 160
Author(s):  
Siska Widia Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Anggi Adinda Setiarini ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

scholarly journals PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

2021 ◽  
Vol 15 (1) ◽  
pp. 42-70
Author(s):  
Farah Latifah Nurfauziah ◽  
Citra Kharisma Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

scholarly journals Corporate Value Is Affected by Good Corporate Governance and Corporate Social Responsibility in State-Owned Business (Bumn) Companies Registered on IDX 2014-2018 Period

2021 ◽  
Vol 6 (4) ◽  
pp. 188-196
Author(s):  
Ignatius Septo Pramesworo ◽  
Tiolina Evi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR disclosure) on firm value. The object of this research is a state-owned company (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection method used in this research is purposive sampling method and the analysis technique used is multiple linear regression which includes classical assumption tests and hypothesis testing. The total sample in the study was 20 companies. The data processing in this study used the Eviews version 10. The results showed that the simultaneous effect of Good Corporate Governance and Corporate Social Responsibility on firm value. In addition, this study proves that partially institutional ownership has an effect on firm value, while CSR disclosure has no effect on firm value.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Vina Yunistiyani ◽  
Afrizal Tahar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee 

scholarly journals Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation

2019 ◽  
Vol 8 (2) ◽  
pp. 146
Author(s):  
Yenni Mangoting ◽  
Jennifer Priscilla Badalu ◽  
Venny Agustine Gozal ◽  
Stephen Widjaya Pranata
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Relationship

<p>ABSTRAK</p><p>Penelitian bertujuan untuk menguji apakah tanggung jawab sosial perusahaan dan penghindaran pajak dapat memediasi hubungan tata kelola perusahaan dengan penciptaan nilai. Teknik analisis data yang digunakan adalah regresi linear berganda dengan sampel 573 perusahaan multi-sektor yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kegiatan tanggung jawab sosial perusahaan, penghindaran pajak, dan tata kelola perusahaan berpengaruh pada penciptaan nilai. Selain itu, penghindaran pajak dapat memediasi hubungan antara tata kelola perusahaan terhadap penciptaan nilai. Di sisi lain, penelitian ini membuktikan bahwa penerapan tanggung jawab sosial perusahaan tidak berdampak pada hubungan antara tata kelola perusahaan yang baik dan penciptaan nilai.</p><em>ABSTRACT</em><br /><p><em>This study aims to examine whether corporate social responsibility and tax avoidance can mediate the relationship between corporate governance and value creation. The data analysis technique used is multiple linear regression with a study sample of 573 multi-sector companies </em>that listed<em> on the Indonesia Stock Exchange. The results of the study show that corporate social responsibility activities, tax avoidance, and corporate governance have an effect on value creation. Furthermore, tax avoidance can mediate the relationship between corporate governance and the proportion of value. On the other hand, this research shows that corporate social responsibility does not affect the relationship between good corporate governance and value creation.</em></p>

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND SUSTAINABILITY REPORT TO FIRM VALUE

2021 ◽  
Vol 2 (1) ◽  
pp. 17-21
Author(s):  
Yuria Mendra ◽  
Putu Wenny SAITRI ◽  
Ni Putu Sri MARIYATNI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Sustainability Report ◽  
Observation Period

Firm value is the company's performance which is reflected by the stock price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. Several factors that can affect firm value include good corporate governance, corporate social responsibility, and sustainability reports. This study aims to analyze the influence of Good Corporate Governance, Corporate Social Responsibility, and Sustainability Report on Firm Value on the Indonesia Stock Exchange. The research population is manufacturing companies listed on the Indonesia Stock Exchange. The sample in the study of 46 companies was determined based on the purposive sampling method. The results showed that good corporate governance, corporate social responsibility had no effect on firm value while the sustainability report had no effect on firm value. The limitations and suggestions in this study are that this study uses a manufacturing company with an observation period of three years. Further researchers are expected to increase the observation period and increase the number of samples to expand the research results. For further research it is expected to develop and multiply the variations of the independent variables used such as environmental performance, company size

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY

AKUNTABILITAS ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 103-128
Author(s):  
Yaumil Khoiriyah ◽  
Refysha Syafilia Wirawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Company Growth ◽  
Environment Performance

                                                         ABSTRACTThe purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility

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