scholarly journals Post IFRS Convergence Investigation: Corporate Social Responsibility Disclosure in Relation to Good Corporate Governance and Company Size

2020 ◽  
Vol 6 (3) ◽  
pp. 140-146
Author(s):  
Lince Bulutoding ◽  
Abd. Hamid Habbe ◽  
Rika Dwi Ayu Parmitasari ◽  
Suhartono Suhartono
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Company Size ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

scholarly journals Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Riris Kharisma ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Test Method ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

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

Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure

2020 ◽  
Vol 8 (2) ◽  
pp. 163-170
Author(s):  
Yulinda Tarigan ◽  
Danu Adisaputra
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan yang baik yang diproksikan dengan ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit terhadap pengungkapan tanggung jawab sosial perusahaan. Dengan demikian, penelitian ini menggunakan data yang merupakan data sekunder dari laporan tahunan perusahaan keuangan di Indonesia. Selain itu, penelitian ini dilakukan oleh 34 perusahaan keuangan di Bursa Efek Indonesia yang dipilih dengan metode purposive sampling. Selain itu, penelitian ini telah diuji dengan analisis regresi linier berganda, uji F, dan uji koefisien determinasi. Lebih jauh lagi, hasil penelitian ini menunjukkan bahwa ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional dan ukuran komite audit berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini berkontribusi pada literatur yang ada dan memberikan informasi tentang tata kelola perusahaan yang baik dan pengungkapan tanggung jawab sosial perusahaan yang digunakan oleh perusahaan dan investor. Sebagai kesimpulan, studi masa depan harus menggunakan variabel independen lainnya yang dapat mempengaruhi pengungkapan tanggung jawab sosial perusahaan.

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 Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Sonia Kristina ◽  
Erna Wati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.

scholarly journals Determinan CSR dan Dampaknya Terhadap Nilai Perusahaan

2019 ◽  
Vol 5 (2) ◽  
pp. 1395-1410
Author(s):  
Kiki Yuliandara ◽  
Amri Amrulloh ◽  
Amir Indrabudiman ◽  
Sugeng Riyadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Company Size ◽  
Corporate Values ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.

scholarly journals Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

2021 ◽  
Vol 31 (11) ◽  
pp. 2704
Author(s):  
Ni Made Ardi Naraswari ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Sampling Technique ◽  
Book Value ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL KORPORAT PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Rowland Bismark Fernando Pasaribu ◽  
Dionysia Kowanda
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Earning Management ◽  
Governance Mechanism ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism ◽  
Corporate Social

The objectives of this study are examine the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. Thepopulation used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009- 2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfil the criteria. The analysis method of this reaserch use multiple linear regression. Data used are secondary data from Bursa Efek Indonesia, Indonesian Capital Market Directory, and menlh.go.id. The result of this reasearch found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social ResponsibilityKeywords: corporate social responsibility disclosure, environmental performance, good corporate governance mechanism, earning managementTujuan dari penelitian ini adalah menganalisis pengaruh kinerja lingkungan, mekanisme tata kelola perusahaan yang baik dan manajemen laba terhadappengungkapan tanggung jawab sosialPerusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) di 2009-2013.Sampel dipilih dengan menggunakan metode purposivesampling dan ada 24 perusahaan manufaktur yang mampu memenuhi kriteria.Teknik analisis yang digunakan adalah regresi linier  berganda.Data yang digunakan adalah data sekunder dari BursaEfek Indonesia, Direktori Pasar Modal Indonesia, dan menlh.go.id. Hasil penelitian menyatakan bahwa kinerja lingkungan, kepemilikan publik dan manajemen laba memiliki pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial, dewan komisaris, independensi komisaris, dan kepemilikan manajerial berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.Kata kunci: tanggung jawab pengungkapan sosial, kinerja lingkungan, mekanisme good corporate governance, manajemen laba.

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