Economic value added and ecology value added as a measure for disaster preparedness linked to corporate social responsibility: Japan as a test-bed bridging Asia and North America

2018 ◽  
Vol 10 (3) ◽  
pp. 304 ◽  
Author(s):  
Salil K. Sen ◽  
Junya Pookayaporn
Keyword(s):  
Corporate Social Responsibility ◽  
North America ◽  
Social Responsibility ◽  
Disaster Preparedness ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Test Bed ◽  
Corporate Social

scholarly journals Corporate social responsibility and value creation

2019 ◽  
Author(s):  
Sorush Niknamian
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Pooled Data ◽  
Different Dimensions ◽  
Statistical Sample ◽  
Corporate Social

Various studies have studied the effect of corporate social responsibility on the performance of organizations. The recent studies in this field specifically have considered the measurement of corporate social responsibility. The present study is aimed to measure the different dimensions of corporate social responsibility and their impact on the performance of firms based on economic value-added and cash value added. Based on the extensive concept of corporate social responsibility, to evaluate each of economic, legal and ethical dimensions, corporate social responsibility based on Carrol theory has applied a new method to quantify this qualitative concept. The statistical sample consists of 104 firms during 2007 to 2016. To test the study hypotheses, multi-variate regression model and pooled data methods are used. It was found that there was a positive and significant relationship between economic, legal and ethical dimensions of corporate social responsibility and value-added. It means that economic value added and cash value added are affected via corporate social responsibility in different dimensions and are increased.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA)

2019 ◽  
Vol 7 (1) ◽  
pp. 107
Author(s):  
Aditia Abdurachman ◽  
Tieka Trikartika Gustyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Global Reporting Initiative ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social

Banyak dari perusahaan yang membuat program Corporate Social Responsibility (CSR) hanya untuk kepentingan marketing. Apalagi pelaksanaan program CSR oleh industri rokok yang tidak dapat menanggulangi efek yang terjadi akibat bisnis yang mereka lakukan. Bukannya melakukan usaha untuk mencegah hal tersebut, perusahaan industri rokok justru menghabiskan berapa puluh miliar setiap tahunnya untuk berbagai iklan dan sponsor. Penelitian ini bertujuan untuk mengetahui pengaruh dari program CSR yang diukur dengan CSR Disclosure Index (CSRDI) Global Reporting Initiative G4 (GRI-G4) terhadap nilai perusahaan yang diukur menggunakan Economic Value Added (EVA) dan Market Value Added (MVA).Objek penelitian ini adalah perusahaan industri rokok yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016 yang dipilih secara purposive sampling dengan kriteria setiap perusahaan konsisten dalam menerbitkan laporan tahunan hasil audit periode 2012-2016. Pengolahan dan analisis data menggunakan regresi data panel. Hasil dari penelitian ini adalah CSR memiliki pengaruh negatif tidak signifikan terhadap EVA dan CSR memiliki pengaruh negatif tidak signifikan terhadap MVA.

scholarly journals The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume

2021 ◽  
Vol 3 (1) ◽  
pp. 53-74
Author(s):  
Dwi Luvira Oktavianingsih ◽  
Otniel Safkaur ◽  
Pascalina V. S. Sesa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Trading Volume ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Stock Trading ◽  
Dividend Payout ◽  
Corporate Social

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN

2018 ◽  
Vol 3 (1) ◽  
pp. 58-70
Author(s):  
Barbara Gunawan ◽  
Riska Yuanita
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Economic Value ◽  
Value Added ◽  
Foreign Ownership ◽  
Return On Equity ◽  
Net Profit ◽  
Corporate Social

The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.

scholarly journals NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Mirna Amirya
Keyword(s):  
Corporate Social Responsibility ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Value Assessment ◽  
Economic Value Added ◽  
Share Prices ◽  
Corporate Social

<p><em>This paper describe</em><em>d</em><em> the added value of </em><em>C</em><em>orporate </em><em>S</em><em>ocial </em><em>R</em><em>esponsibility (CSR)</em><em> </em><em>and </em><em>I</em><em>ntellectual </em><em>C</em><em>apital (IC) viewed from the perspective of four</em><em> </em><em>value assessment.</em><em> </em><em>Four value assessment </em><em>consisted of </em><em>economic performance, reputation value, parenting</em><em> advantage</em><em>, and spiritual value. The conclusion show</em><em>ed</em><em> that based on the perspective of four value assessment, added value </em><em>of </em><em>economic performance us</em><em>ed</em><em> the formula of</em><em> </em><em>Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation </em><em>value </em><em>us</em><em>ed</em><em> share prices and reputation quotient, parenting</em><em> advantage</em><em> </em><em>us</em><em>ed</em><em> the company's strategy, and </em><em>spiritual value us</em><em>ed</em><em> charity value.</em><em> </em></p> <p><em> </em></p> <p><strong><em></em></strong><em></em></p>

scholarly journals Jurnal Manajemen Bisnis Dan Kewirausahaan

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Magister Manajemen
Keyword(s):  
Social Responsibility ◽  
Purchase Intention ◽  
Economic Value ◽  
Value Added ◽  
Marketing Mix ◽  
Debt Ratio ◽  
Economic Value Added ◽  
Financial Ratio ◽  
Conflict Handling ◽  
Corporate Social

  JURNAL MANAJEMEN BISNISDAN KEWIRAUSAHAAN   Volume 02/No.3/Mei/2018                                                                     e-ISSN 2598-0289  Terbit enam kali dalam setahun. Berisi tulisan yang diangkat dari hasil penelitian di bidang Ilmu Manajemen dan Kewirausahaan.   Ketua Dewan PenyuntingProf. Ir. Carunia Mulya Firdausy, MA, Ph.D – Universitas Tarumanagara  Wakil Ketua Dewan PenyuntingDr. Eko Harry Susanto – Universitas Tarumanagara  Anggota Dewan Penyunting Dr. Ir. Agus Zainul Arifin, MM – Universitas TarumanagaraDr. Eddy Supriyatna MZ, M.HUM – Universitas TarumanagaraDr. Anas Lutfi, MM, MKN – Universitas IndonesiaDr. Hardius Usman, M.Si – Universitas IndonesiaDr. Indra Widjaja, SE, MM – Universitas TarumanagaraDr. Hetty Karunia Tunjung Sari – Universitas Tarumanagara   SekretariatMaria Benedicta, SEStephanie Pane, SE, MM    Alamat Penyunting dan Tata Usaha: Program Studi MM Untar, Kampus 1, Gedung Utama, Lantai 14, Jl. Let. Jen. S. Parman No. 1 Grogol, Jakarta 11440. Telp. (62-21) 5655806 dan Fax. (62-21) 5655808. Email: [email protected]        JURNAL MANAJEMEN BISNIS & KEWIRAUSAHAAN        Mei 2018, Volume  02, No.3                                                                                                    e-ISSN 2598-0289Halaman 1-139  STRATEGI PEMASARAN PT X DALAM MENINGKATKAN PENJUALANSudiman                                                                                                                                                                                   01-11 ANALISIS PENGARUH KINERJA PERUSAHAAN, KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAANTERHADAP TINGKAT PENGEMBALIAN INVESTASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANGTERDAFTAR DI BEI PERIODE 2014-2016Julianti Levina Kosman dan Indra Widjaja                                                                                                                                 12-18 PENGARUH FINANCIAL RATIO DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAANBATU BARA YANG TERDAFTAR DI BEICaroline dan Yanuar                                                                                                                                                                                19-26 FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT BERWIRAUSAHA PADA MAHASISWA S2 DI UNIVERSITASDI JAKARTA YANG MENDAPATKAN MATA KULIAH KEWIRAUSAHAANChristopher Arnold                                                                                                                                                                   27-36 PENGARUH AKTIVITAS RASIO, UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN DEBT RATIO TERHADAPPROFITABILITAS SUB SEKTOR MAKANAN DAN MINUMAN DI BEI 2009-2016Ariokunto Pangestu                                                                                                                                                                 37-45 PENGARUH EFIKASI DIRI DAN PENDIDIKAN TERHADAP INTENSI KEWIRAUSAHAAN DENGAN LINGKUNGAN SOSIALSEBAGAI VARIABEL MODERASIAndrew Bryan                                                                                                                                                                          46-53 PENILAIAN NILAI WAJAR SAHAM PT CIPUTRA DEVELOPMENT TBKSheane                                                                                                                                                                                     54-63 PENGAJUAN ANALISA MARKETING MIX-4PTERHADAP PURCHASE INTENTION PRODUK AQUA DI DKI JAKARTAAirin Anggraeni Sutedjo                                                                                                                                                            64-70 PENGARUH TRUST, COMMITMENT, COMMUNICATION DAN CONFLICT HANDLING TERHADAP CUSTOMER LOYALTYNASABAH TABUNGAN PT BANK PANIN TBK DI JAKARTAOllie Marcella                                                                                                                                                                            71-80 PENGARUH SUKU BUNGA, NILAI TUKAR RUPIAH, INFLASI DAN HARGA MINYAK DUNIA TERHADAP IHSG DI BEIReagan Wijaya Sumitra dan Carunia Mulya Firdausy                                                                                                                               81-92 ANALISA PENGARUH KUALITAS PELAYANAN, HARGA, DAN PROMOSI TERHADAP KEPUASAN PELANGGANPADA PERUSAHAAN PT. GARUDA INDONESIALucia Lanny                                                                                                                                                                             93-100 ANALISIS STRATEGI PEMASARAN TERKAIT KEPUTUSAN PEMBELIAN KONSUMEN  PADA PRODUK AKFIXWilson Anthony Chandra                                                                                                                                                         101-109 ANALISA KINERJA KEUANGAN PERUSAHAAN SESUDAH DAN SEBELUM RESTRUKTURISASI DENGANMETODE ECONOMIC VALUE ADDED  (STUDI KASUS PT M)Yoseano Adrianus dan Suwinto Johan                                                                                                                                       110-116 PENGARUH KINERJA LINGKUNGAN DAN LEVERAGE  TERHADAP PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR PERTAMBANGAN, KIMIA DAN PERTANIANYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016Hadi Swantara                                                                                                                                                                         117-123               PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAPCORPORATE FINANCIAL PERFORMANCE PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIADenis dan Ignatius Roni Setyawan                                                                                                                                            124-132 STUDI STRATEGI PENGEMBANGAN KREDIT PADA USAHA MIKRO,KECIL, DAN MENENGAHOLEH BANK BUMN  DI DAERAH CIKARANG-JAWA BARAT KASUS BANK BRIHans Adrian                                                                                                                                                                             133-139      

scholarly journals Pengaruh Value Based Management Pada Nilai Ekuitas Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2021 ◽  
Vol 3 (1) ◽  
pp. 46-57
Author(s):  
Nina Fitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Goodness Of Fit Test ◽  
Value Based Management ◽  
Corporate Social ◽  
The Relationship

The purpose of this research is to examine that the disclosure of Corporate Social Responsibility moderate the relationship of Value-Based Management with the corporate equity. This research was conducted at the Indonesian Stock Exchange in the year 2019 to 2020. Purposive sampling method was used to determine samples and 103 observations were obtained. The statistical analysis which was done included the classic assumption test and goodness of fit test. Testing the influence of moderating variables in this research hypothesis was conducted using Moderated Regression Analysis (MRA) which is a special application of multiple linear regressions. Based on the research results and their discussions, it can be concluded that the disclosure of Corporate Social Responsibility is not proven significantly as a moderating variable of the relationship between the Value-Based Management with the corporate equity. It is indicated that way because investors do not need to look at the disclosure of Corporate Social Responsibility anymore which has no longer been a voluntary but a mandatory. Using Value-based Management as an indicator which is measured by the Economic Value Added, the investor does not consider the corporate social responsibility in making investment decisions. This is consistent with the concept of Value-based Management that investors tend to have a main purpose to obtain maximum returns from investment with the view that the economic value of a commercial enterprise is legitimated only by the benefits gained.

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