scholarly journals Persistensi Laba Dimediasi Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Insustri Konsumsi Makanan Dan Minuman Di Bursa Efek Indonesia

2019 ◽  
Vol 6 (02) ◽  
pp. 91-110
Author(s):  
Afdil Malik Ibrohim ◽  
Darmansyah ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Cash Flow ◽  
Firm Size ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Cash Flow Volatility ◽  
Corporate Social ◽  
Industry Sectors

ABSTRACT This research is aimed to examine andfind out empirical evidence o f the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size, Corporate Social Responsibility (CSR) on earnings persistence and the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size on earnings persistence when mediated by Corporate Social Responsibility (CSR) in manufacturing companies consumer goods industry sectors food and beverages listed on the Indonesia Stock Exchange period 2011-2015. The sampling method used is purposive sampling, of the population of in manufacturing companies consumer goods industry sectors food and beverages  that exist, would have taken some samples were selected based on certain criteria. Data were tested by means of the classic assumption by using multiple regression analysis techniques (multiple regression) using SPSS 22 for windows. The results show that Cash Flow Volatility, Sales Volatility, Firm size, Corporate Social Responsibility (CSR)  partially have no influence significant  on Earning persistence. Leverage has  significant effect to earnings persistence. Cash Flow Volatility on earnings persistence when mediated by Corporate Social Responsibility (CSR) have significant effect. Sales Volatility, Firm size, Leverage on earnings persistence  when mediated by Corporate Social Responsibility (CSR) have not significant effect. The tests are based on a confidence level of 95%, and an error rate of 5%. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengisi bukti empiris pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Ukuran Perusahaan, Tanggung Jawab Sosial Perusahaan (CSR) terhadap persistensi laba dan pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Perusahaan ukuran pada persistensi pendapatan ketika dimediasi oleh Corporate Social Responsibility (CSR) di perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode pengambilan sampel yang digunakan adalah purposive sampling, dari populasi perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang ada, pasti diambil beberapa sampel yang dipilih berdasarkan kriteria tertentu. Data diuji dengan menggunakan asumsi klasik dengan menggunakan teknik analisis regresi berganda (multiple regression) menggunakan SPSS 22 for windows. Hasil penelitian menunjukkan bahwa Volatilitas Arus Kas, Volatilitas Penjualan, ukuran Perusahaan, Corporate Social Responsibility (CSR) secara parsial tidak memiliki pengaruh yang signifikan terhadap Earning Persistence. Leverage berpengaruh signifikan terhadap persistensi laba. Volatilitas Arus Kas terhadap persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan. Volatilitas Penjualan, ukuran Perusahaan, Leverage pada persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) tidak memiliki pengaruh yang signifikan. Tes didasarkan pada tingkat kepercayaan 95%, dan tingkat kesalahan 5%. JEL Classification: Q56, M41

scholarly journals Persistensi Laba Dimediasi Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Insustri Konsumsi Makanan Dan Minuman Di Bursa Efek Indonesia

2019 ◽  
Vol 6 (02) ◽  
pp. 91-110
Author(s):  
Afdil Malik Ibrohim ◽  
Darmansyah ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Cash Flow ◽  
Firm Size ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Cash Flow Volatility ◽  
Corporate Social ◽  
Industry Sectors

ABSTRACT This research is aimed to examine andfind out empirical evidence o f the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size, Corporate Social Responsibility (CSR) on earnings persistence and the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size on earnings persistence when mediated by Corporate Social Responsibility (CSR) in manufacturing companies consumer goods industry sectors food and beverages listed on the Indonesia Stock Exchange period 2011-2015. The sampling method used is purposive sampling, of the population of in manufacturing companies consumer goods industry sectors food and beverages  that exist, would have taken some samples were selected based on certain criteria. Data were tested by means of the classic assumption by using multiple regression analysis techniques (multiple regression) using SPSS 22 for windows. The results show that Cash Flow Volatility, Sales Volatility, Firm size, Corporate Social Responsibility (CSR)  partially have no influence significant  on Earning persistence. Leverage has  significant effect to earnings persistence. Cash Flow Volatility on earnings persistence when mediated by Corporate Social Responsibility (CSR) have significant effect. Sales Volatility, Firm size, Leverage on earnings persistence  when mediated by Corporate Social Responsibility (CSR) have not significant effect. The tests are based on a confidence level of 95%, and an error rate of 5%. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengisi bukti empiris pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Ukuran Perusahaan, Tanggung Jawab Sosial Perusahaan (CSR) terhadap persistensi laba dan pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Perusahaan ukuran pada persistensi pendapatan ketika dimediasi oleh Corporate Social Responsibility (CSR) di perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode pengambilan sampel yang digunakan adalah purposive sampling, dari populasi perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang ada, pasti diambil beberapa sampel yang dipilih berdasarkan kriteria tertentu. Data diuji dengan menggunakan asumsi klasik dengan menggunakan teknik analisis regresi berganda (multiple regression) menggunakan SPSS 22 for windows. Hasil penelitian menunjukkan bahwa Volatilitas Arus Kas, Volatilitas Penjualan, ukuran Perusahaan, Corporate Social Responsibility (CSR) secara parsial tidak memiliki pengaruh yang signifikan terhadap Earning Persistence. Leverage berpengaruh signifikan terhadap persistensi laba. Volatilitas Arus Kas terhadap persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan. Volatilitas Penjualan, ukuran Perusahaan, Leverage pada persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) tidak memiliki pengaruh yang signifikan. Tes didasarkan pada tingkat kepercayaan 95%, dan tingkat kesalahan 5%. JEL Classification: Q56, M41

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility terhadap Cost Of Equity Perusahaan

Telaah Bisnis ◽  
2016 ◽  
Vol 14 (1) ◽  
Author(s):  
Mitta Ariyani ◽  
Yeterina Widi Nugrahanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Equity Capital ◽  
Manufacturing Companies ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social

AbstractThe purpose of this study is to investigate the effect of Corporate Social Responsibility (CSR) Disclosure on Cost of Equity Capital. CSR disclosure index is measured based on Global Reporting Initiative standards, while Cost of Equity Capital is measured by Capital Asset Pricing Model (CAPM). This study uses manufacturing companies which is listed on Indonesia Stock Exchange (IDX) in 2010. By purposive sampling, this research obtained 72 companies as a samples. The control variables used are financial leverage and firm size. Multiple regression analysis by SPSS 16 was run for testing the hypothesis. The result show that CSR disclosure and financial leverage have no effect to Cost of Equity. Then, firm size have positive effect to Cost of Equity.

scholarly journals Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

2021 ◽  
Vol 2 (1) ◽  
pp. 30-34
Author(s):  
Eko Meiningsih Susilowati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Corporate Management ◽  
Manufacturing Companies ◽  
Corporate Social

ABSTRACT   This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study.   Keywords: financial performance, corporate social responsibility  

scholarly journals Firm Value Improvement Strategy, Corporate Social Responsibility, and Institutional Ownership

2019 ◽  
Vol 10 (4) ◽  
pp. 152
Author(s):  
M. Chabachib ◽  
Tyana Ulfa Fitriana ◽  
Hersugondo Hersugondo ◽  
Imang Dapit Pamungkas ◽  
Udin Udin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Improvement Strategy ◽  
Firm Scope ◽  
Corporate Social ◽  
Positive Effect

The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(SIZE) on price-to-book-value (PBV) with corporate social responsibility as an intervening variable and institutional proprietorship as a moderating variable. By using purposive sampling, 267 manufacturing companies are determined from the Indonesia Stock Exchange in the period of 2013-2017. Data are analyzed using multiple and bivariate regression analysis. The results show that ROA and firm size have a positive effect on corporate society awareness, while DER has no significant effect respectively. Profit gain, firm scope, and corporate social responsibility have a positive effect on firm utility. It came into a conclusion that corporate social awareness can be used to mediate the influence on leverage and firm scope toward the firm value, but cannot be used to mediate the effect of profit gain on firm utility.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility

2018 ◽  
pp. 690
Author(s):  
Ketut Yoga Permadiswara ◽  
I Ketut Sujana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Management Ownership ◽  
Corporate Social ◽  
Positive Effect

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure. Keywords:  profitability, firm size, management ownership, media exposure, corporate social responsibility

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 CEO’s experience, foreign ownership and corporate social responsibility: A case of manufacturing companies

2017 ◽  
Vol 14 (3) ◽  
pp. 377-392
Author(s):  
Inten Meutia ◽  
Mukhtaruddin Mukhtaruddin ◽  
Yulia Saftiana ◽  
Muhammad Faisal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Work Experience ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Business World ◽  
International Work ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a commitment of the company or the business world to participate in the development of sustainable economy. It concerns companies’ social responsibilities as well as stresses the balance of economic, social, and environmental aspects. This research aims to analyze the influence of CEO’s international work experiences, foreign ownership and controlled variables of profitability and firm size on CSR disclosure. The sample of this research is represented by 134 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014. It analyzes the companies’ annual reports using content analysis method based on the GRI G4. The data panel is analyzed using multiple linear regression. The results of this research show that the CEO’s international work experience has a positive and significant effect on CSR disclosure. Profitability and firm size, taken as control variables, also have a significant positive effect on CSR disclosure.

scholarly journals Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Nur Sadiah Hasibuan ◽  
Fitrisia Fitrisia ◽  
Mulyaning Wulan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

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