scholarly journals Leadership Style, Business Information Use and Corporate Social Responsibility Practice in Credit Direct Limited Lagos State, Nigeria

2021 ◽  
Vol 12 (1) ◽  
pp. 1-13
Author(s):  
Bolu E. Akintunde ◽  
Yacob Haliso ◽  
Zachariah Obinna Okoro
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Leadership Style ◽  
Corporate Philanthropy ◽  
Information Use ◽  
Positive Influence ◽  
Business Information ◽  
Lagos State ◽  
Corporate Social Responsibility Practice ◽  
Corporate Social

A survey research design was used for this study. The population comprised Two hundred and fifty-six (256) staff of Credit Direct Limited, Lagos State. Total enumeration was used. A self-designed structured questionnaire was used to collect the data. Cronbach’s alpha reliability coefficient was used to test the reliability of the research instrument. Data analysis was done using descriptive statistics. The findings revealed that both leadership style and business information use have positive influence on corporate social responsibility practice in Credit Direct Limited, Lagos State (R2 = H3: R = .253; R2 = .064; Adjusted-R2 = .056; F (2, 8.631); Sig. = 0.000). the level of corporate social responsibility practice is high, for leadership style, transformational leadership was highly used and finally business information was highly used. The study concluded that corporate social responsibility practice in the organization will be enhanced if there is a significant improvement in her leadership style and business information use. The study recommended that the management of credit direct limited, Lagos state should improve their level of corporate social responsibility through adequate utilization of business information available to them, the leadership style that encourages CSR practice should be adopted and they should also improve on their corporate philanthropy which will enhance the image of the organization.

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

scholarly journals Corporate Social Responsibility (CSR) of Innovative Pharmaceutical Corporations. The Case of BIOGEN

2018 ◽  
Vol 21 (3) ◽  
pp. 45-62 ◽  
Author(s):  
Janina Witkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Pharmaceutical Industry ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Developed Countries ◽  
Orphan Drugs ◽  
Pharmaceutical Firms ◽  
Life Saving ◽  
Corporate Social

The aim of this paper is to discuss the common features and specificity of Corporate Social Responsibility (CSR) practices of innovative transnational corporations (TNCs) acting in the pharmaceutical industry. The innovativeness of pharmaceutical firms is understood here as their ability to make a breakthrough in the treatment of rare, incurable diseases. The examination of the issue leads to the conclusion that the specificity of CSR in this industry is related to the contradiction between the economic and social/ethical aspects of innovation processes in this field. A key issue of CSR in the innovative pharmaceutical industry seems to be the pricing of drugs, especially orphan and ultra‑orphan drugs, resulting in patients from less developed countries having limited access to life‑saving medicines or those that improve the quality of life. Corporations use their monopolistic position to set extremely high prices. However, without the market/marketing exclusivity offered to pharmaceutical firms by the law, orphan drugs would probably not be developed, produced and commercialized. Traditional CSR practices (corporate philanthropy, community and neighborhood programs, volunteerism etc.) cannot be treated as sufficient ‘compensation’ for the high prices of medicines. Real, true CSR in the innovative pharmaceutical industry requires either abandoning or reducing extreme monopolistic privileges and offering medicines for rare diseases at lower prices.

scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT KAI DAOP 8 SURABAYA DALAM PROGRAM RAIL CLINIC

2020 ◽  
Vol 3 (2) ◽  
pp. 194-209
Author(s):  
Sulistyo Rahayu Ningrum ◽  
Fitria Widiyani Roosinda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Marketing ◽  
Corporate Philanthropy ◽  
Cause Related Marketing ◽  
Corporate Social Marketing ◽  
Corporate Social ◽  
Clinic Program

PT Kereta Api Indonesia (Persero) Daop 8 Surabaya melaksanakan tanggung jawab sosial terhadap lingkungan sekitarnya dalam bentuk Program Rail Clinic. Program ini merupakan implementasi corporate social responsibility perusahaan untuk  mensejahterakan masyarakatnya. Program yang didedikasikan untuk masyarakat ini dalam bentuk layanan kereta kesehatan, memberikan bantuan kepada masyarakat di araea rel kereta yang jauh dari akses kesehatan. Penelitian menggunakan  pendekatan kualitatif. Hasil penelitian mengungkapkan Program Rail Clinic dalam CSR PT KAI Daop 8 Surabaya menghasilkan beberapa aktivitas utama yang dijalankan yakni cause promotion, cause related marketing, corporate social marketing, corporate philanthropy, community valunteering dan socialy responsible bussines practice. Aktivitas Program Rail Clinic berhasil membantu masyarakat dari aspek pelayanan kesehatan Kata Kunci: Rail Clinic,CSR, PT KAI Daop 8 Surabaya

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

scholarly journals Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia

2020 ◽  
Vol 5 (3) ◽  
pp. 110-120
Author(s):  
Rilla Gantino ◽  
Endang Ruswanti ◽  
Taufiqur Rachman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Leadership Style ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Listed Companies ◽  
Primary Data ◽  
Comparison Model ◽  
Corporate Social

Objective – This paper aims to examine the influence of Leadership Style, Intellectual Capital, and Corporate Social Responsibility on Performance in companies in the sub-sectors of Mining, Pharmacy and Consumption and Household, Basic Industry, Chemical and Infrastructure, Utility and Telecommunication listed on Indonesia Stock Exchange (IDX) 2012-2018. Methodology/Technique – In this research, leadership style is measured transformationally and transactionally. Meanwhile, Intellectual Capital is measured using VAICTM. Furthermore, Corporate Social Responsibility is measured using GRI G4, and Financial Performance is proxied by ROA, ROE, and sales growth. The method used is a saturated sample. The sample in this research was 50 companies in the Basic and Chemical Industry sub-sector, 28 companies in the infrastructure, utilities, and telecommunications sub-sectors, 38 mining sub-sector companies, and 17 companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX). This research used secondary data taken from financial and annual reports and primary data obtained through questionnaires for leadership style. The analysis method used is simple regression analysis. Findings & Novelty –The results show that the influence of leadership style, intellectual capital, and corporate social responsibility in the four sectors varies with a positive or negative relationship direction. Intellectual capital has a positive significant influence on ROA, ROE and SG in four sectors. Previous research has focused on only one sector. This study compares the influence of leadership style, intellectual capital, and corporate social responsibility in four sectors Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Comparison; Leadership Style; Intellectual Capital; CSR; Performance Reference to this paper should be made as follows: Gantino, R; Ruswanti, E; Rachman, T. 2020. Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia., Acc. Fin. Review, 5 (3): 110 – 120. https://doi.org/10.35609/afr.2020.5.3(3)

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 Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 152-161
Author(s):  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Positive Influence ◽  
Good Corporate Governance ◽  
Business Regulations ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

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