scholarly journals ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK

2021 ◽  
Vol 17 (1) ◽  
pp. 82-100
Author(s):  
Surya Anugrah ◽  
Christina Yuliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Tax Management ◽  
The Government ◽  
Corporate Social

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Fenti Arum Farantika ◽  
Dwi Ermayanti Susilo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Corporate Social

This study aims to determine the effect of corporate social responsibility, profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. This study uses quantitative research methods. The population in this study amounted to 181 companies and after going through the purposive sampling method, the number of samples used in this study became 30 companies for 4 years with a total of 120 samples. The type of data used in this research is quantitative by using online document collection techniques in the form of annual reports that have been officially published by the IDX in 2017-2020. Data analysis techniques in this study used descriptive statistical tests, classical assumption tests, Multiple Linear Regression Analysis, t test (partial) and f test (simultaneous). The results showed that Corporate Social Responsibility, Profitability, and Leverage had a significant effect on firm value.

scholarly journals PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 3 (2) ◽  
pp. 58-71
Author(s):  
Desyderia Ingriani Wahyuni Yassim ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).  Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis.  Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci :   ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

scholarly journals Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

2021 ◽  
Vol 31 (5) ◽  
pp. 1069
Author(s):  
Ni Putu Sintia Sukma Dewi ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
The Government ◽  
Corporate Social

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272  in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance. Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.

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>

Do creditors value corporate social responsibility disclosure? Evidence from Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christopher Boachie ◽  
Joseph Emmanuel Tetteh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Risk Mitigation ◽  
Panel Data Analysis ◽  
Debt Financing ◽  
Annual Reports ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Drawing on risk mitigation theory, this study aims to examine the link between corporate social responsibility (CSR) disclosure and the cost of debt financing (CDF). In particular, this paper seeks to determine whether firms with higher CSR disclosure scores have a lower CDF. Design/methodology/approach This paper uses a panel data analysis of non-financial Ghanaian firms listed on the Ghana Stock Exchange from 2006 to 2019. The CSR index constructed from firms’ annual reports and sustainability reports is used as a proxy for the extent of CSR information disclosures by Ghanaian companies. Findings The empirical results demonstrate that CDF is positively related to CSR disclosure scores. Besides, the results show that the levels of long-term debt increase with CSR disclosure in a highly risky industry. However, the finding does not meet the lenders’ expectations in terms of CSR attracting favourable debt financing sources. Research limitations/implications The research is based only on the quantity of the CSR information disclosed by Ghanaian companies and does not account for the quality of the CSR disclosures. The empirical model omits some control variables such as the age of the firm and external business conditions. The results should not be generalized, as the sample was based on three listed industries in Ghana for 2006–2019. Originality/value This study extends the scope of previous studies by examining the importance of CSR disclosures in financing decisions. More precisely, it focuses on the relatively little explored relationship between the extent of CSR disclosures and access to debt financing. Moreover, this study focuses on the rather interesting empirical setting of Ghana, which is characterized by its low level of CSR awareness. Achieving a better understanding of the effects of CSR information is useful for corporate managers desiring to meet lenders’ expectations and attract debt financing sources.

scholarly journals The Influence of Corporate Social Responsibility (CSR) Disclosure and Sustainability Accounting on Earnings Response Coefficient (ERC)

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Haryono Umar ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Automotive Manufacturing ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Sustainability Accounting ◽  
Corporate Social

The research aimed to analyze the factors which provide earning response coefficient (ERC) received by automotive manufacturing companies listed on the Indonesia Stock Exchange using indicators of corporate social responsibility (CSR) and sustainability accounting from 2013 through 2017. The purposive sampling technique was used to gather data with the criteria, according which 13 companies were obtained as samples, (1) automotive manufacturing companies in 2013 – 2017 listed on the Indonesia Stock Exchange (IDX) (2) automotive manufacturing companies that published the annual reports. Meanwhile, the data were obtained from IDX & published annual reports. The research used a panel data regression panel and data regression model as the analysis technique. The analysis consists of three methods, namely common effect method, fixed-effect and random effect, while the hypothesis testing used t-statistics to test partial regression coefficients and f statistics to test the effect simultaneously at the significance level of 5%. Eventually, the results of the analysis used E-views to show whether: (1) corporate social responsibility (CSR) influences the earnings response coefficient (ERC) and (2) sustainability accounting influences the ERC. The T-test analysis results used E-views to reveal whether CSR and sustainability accounting influence ERC in automotive manufacturing companies listed on the IDX in 2013 – 2017.

scholarly journals PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Nur Abfifa Nugraini ◽  
Wiwik Wahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Complete Information ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN INDIKATOR GLOBAL REPORTING INITIATIVE (GRI) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 16
Author(s):  
Triana Zuhrotun Aulia
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Business Practices ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Corporate Annual Reports

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years.  The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (2) ◽  
pp. 68-79
Author(s):  
Junardi Junardi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social

Abstract:  This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility disclosure toward firm value which is moderated by firm size. The form of research using associative. The data collection can be collected on financial statements, annual reports of manufacturing companies which are published by Indonesia Stock Exchange, journal, and internet. Based on the collection of samples using purposing sampling techniques found the number of samples of this study were 40 of sample company in manufactur sector listed in Indonesia Stock Exchange in 2015-2017. Data analysis techniques using Partial Least Square (PLS) with the SmartPLS 3.0 software. The results of this study conclude that CSR has a positive significant effect on firm value and firm size does not significant effect on firm value. Futhermore, firm size as a moderating variable can not be strenghen the influence of CSR on firm value. Keyword: CSR, Firm size, Firm ValueAbstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social  Responsibility terhadap nilai perusahaan yang dimoderasi oleh ukuran perusahaan. Bentuk penelitian menggunakan asosiatif kausal. Pengumpulan data dilakukan dengan studi dokumentasi  dan studi pustaka yang bersumber pada laporan keuangan dan laporan tahunan perusahan manufaktur yang dipublikasikan di Bursa Efek Indonesia. Pengambilan sampel menggunakan teknik purposive sampling didapatkan jumlah sampel dipenelitian ini sebanyak 40 perusahaan  manufaktur. Teknik analisis data menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa CSR berpengaruh positif signifikan terhadap nilai perusahaan, dan ukuran perusahaan tidak berpengaruh signifikan tehadap nilai perusahaan. Kemudian, ukuran perusahaan sebagai variabel moderasi tidak mampu memperkuat pengaruh antara CSR terhadap nilai perusahaanKata Kunci: CSR, Ukuran perusahaan, Nilai Perusahaan

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

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