scholarly journals Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 1
Author(s):  
Nanik Lestari ◽  
Novi Lelyta
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Corporate Financial Performance ◽  
Growth Data ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Corporate Social

This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility impact on Corporate Financial Performance. Data used are non-financial companies in Indonesia Stock Exchange (IDX) period 2010-2015 as many as 419 samples. Corporate Financial Performance dependent variable is measured by Return on Asset (ROA) and Retunr on Invesment Capital (ROIC).The Independent variables of corporate Social Responsibility is adopted from the Global Reporting Initiative (GRI) G3.1 Guidelines with 6 indicators and 81 items. The control variables is Sales Growth. Data analysis technique used is panel data regression analysis. The results of this study are, the first Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROA. The second, Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROIC.   

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia)

2019 ◽  
Vol 6 (2) ◽  
pp. 127
Author(s):  
Gema Bangun Djaya Atmadja ◽  
Ririn Irmadariyani ◽  
Novi Wulandari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Research Result ◽  
Global Reporting Initiative ◽  
Corporate Financial Performance ◽  
Corporate Social Responsibility Disclosure ◽  
Accounting Measurement ◽  
Corporate Social

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

scholarly journals PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2015

2017 ◽  
Vol 11 (1) ◽  
pp. 1-16
Author(s):  
Yumiko Setiya Setiya Sakti ◽  
Eko Pudjolaksono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Global Reporting Initiative ◽  
Mining Sector ◽  
Csr Disclosure ◽  
Corporate Social

Now, every company is required not only increasing profit, but required to disclosure their Corporate Social Responsibility (CSR). It is done as a form of responsibility’s companies for environment, and company’s stakeholders. In addition, doing CSR activities can also used as a form of closer themselves to the local people around their companies. This research aims to know the effect of CSR disclosure on financial performance in mining sector that registered at Indonesian Stock Exchange. This research used quantitative method with using 138 samples for 4 years (2012-2015). For measured CSR activities, this research used Global Reporting Initiative (GRI). The result of this research showed that there are no significant effect between CSR disclosure and financial performance for ROA and ROE. But, this research find that there is a positives effect between CSR disclosure and financial performance for EPS and profit margin.

scholarly journals Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

2017 ◽  
Vol 1 (2) ◽  
pp. 59 ◽  
Author(s):  
Jaja Suteja ◽  
Ardi Gunardi ◽  
Rani Janisa Auristi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Audit Committees ◽  
Corporate Financial Performance ◽  
Corporate Social ◽  
The Relationship

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

scholarly journals Corporate Social Responsibility and Corporate Financial Performance: Evidence from Indian Capital Market

2016 ◽  
Vol 6 (9) ◽  
pp. 240-248
Author(s):  
Lakshmi Viswanathan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Probit Model ◽  
Corporate Financial Performance ◽  
Socially Responsible ◽  
Specific Effects ◽  
Corporate Social ◽  
Significant Factors

The concept of corporate social responsibility (CSR) is welcomed with more enthusiasm in recent years. The present study, is a four phase investigation of the corporate financial performance of socially responsible firms relative to other firms, listed in Bombay Stock Exchange. We start with a comparative analysis of financial performance of CSR and non-CSR firms and then proceed to explore industry-specific effects. After identification of significant factors contributing to financial performance, we conduct an analysis to check for the feed-back effect on CSR using Probit model. We also compute the probability with which a firm is more likely to adopt CSR due to improvement in any of the significant factors.

scholarly journals Pelaksanaan Corporate Social Responsibility (CSR) dan Kinerja Perusahaan Manufaktur di Indonesia

2019 ◽  
Vol 18 (1) ◽  
pp. 11
Author(s):  
Hartini Hartini ◽  
Dwi Hartini Rahayu
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Panel Data ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Data Set ◽  
Performance Variables ◽  
Panel Data Regression ◽  
Corporate Social

<p><strong><em>Abstra</em></strong><strong><em>k</em></strong><strong> </strong><strong></strong></p><p><strong><em>Tujuan – </em></strong><em>Penelitian ini bertujuan untuk menguji praktek tanggung jawab sosial di Indonesia dan hubungannya dengan kinerja perusahaan. <strong></strong></em></p><p><strong><em>Desain</em></strong><strong><em>/M</em></strong><strong><em>etodologi</em></strong><strong><em>/</em></strong><strong><em>Pendekatan </em></strong><em>– Kumpulan data panel dikumpulkan dari Bursa Efek Indonesia selama periode 2010-2014 untuk mengukur GRI sebagai proksi variabel CSR dan kinerja keuangan (ROA, ROE dan EVA). Regresi data panel berganda digunakan untuk menganalisis pengaruh CSR terhadap kinerja perusahaan.<strong></strong></em></p><p><strong><em>Hasil – </em></strong><em>Penelitian ini</em><em> menemukan bahwa praktik CSR hanyalah pemenuhan kewajiban dan tidak berpengaruh pada kinerja</em></p><p><strong><em>Keterbaruan</em></strong><strong><em>/</em></strong><strong><em>Nilai</em></strong><em> - </em><strong><em> </em></strong><em>Penelitian ini tidak hanya mengukur kinerja keuangan berdasarkan akuntansi (ROA dan ROE) tetapi juga kinerja berbasis pasar (EVA)</em></p><p> </p><p> </p><p><strong><em>Abstract</em></strong><strong> </strong><strong></strong></p><p><strong><em>Proposed – </em></strong><em>This paper aims to </em><em>examine </em><em>the corporate social responsibility practices in Indonesia and it’s relation to firm performance  <strong></strong></em></p><p><strong><em>Design</em></strong><strong><em>/M</em></strong><strong><em>ethodology</em></strong><strong><em>/</em></strong><strong><em>Approach </em></strong><em>– A panel data set gathered from Indonesian Stock Exchange </em><em>during </em><em>the </em><em>2010-2014 period to measured GRI as </em><em>a </em><em>proxy of CSR and financial performance variables (ROA, ROE and EVA). Multiple panel data regression was used to </em><em>analyze </em><em>the effect off CSR to firm performance.<strong></strong></em></p><p><strong><em>Result – </em></strong><em>This result</em><em> found that CSR practice was only an obligation fulfillment and </em><em>had </em><em>no effect on performance</em></p><p><strong><em>Novelty/Value</em></strong><em> - <strong> </strong>This study not only measured financial performance by accounting-based </em>(ROA <em>and </em>ROE) <em>but also </em><em>market-based performance </em>(EVA)<em>  </em></p>

scholarly journals Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan

2021 ◽  
Vol 31 (12) ◽  
pp. 2975
Author(s):  
Ni Made Somo Misutari ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Green Accounting ◽  
Good Corporate Governance ◽  
Award Winning ◽  
Analysis Technique ◽  
Corporate Social

The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs of the community. The purpose of this research is to determine the influence of Corporate Social Responsibility (CSR) and the application of green accounting on the company's financial performance and to know the role of Good Corporate Governance (GCG) in strengthening the influence of Corporate Social Responsibility on the company's financial performance. The population in this study are all Green Industry Award-Winning companies listed on the Indonesia Stock Exchange year 2017-2019. The data analysis technique used Moderated Regression Analysis (MRA) with the IBM SPSS Statistics 20 program. The results showed that Corporate Social Responsibility and the interaction of Corporate Social Responsibility with Good Corporate Governance had a positive and significant effect on financial performance. The application of Green accounting has no significant effect on financial performance. The results also show that GCG is a type of all moderation (quasi moderation). Keywords : CSR; Green Accounting; GCG; Financial Performance.

THE EFFECT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATED VARIABLES

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Febrina Nafasati ◽  
Muhammad Hilal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Applications ◽  
Analysis Technique ◽  
Simple Regression Analysis ◽  
Corporate Social

<p>The purpose of this study is to examine financial performance on the firm value and to examine corporate social responsibility in moderating the relationship between financial performance and firm value. This study examines the effects of financial applications on industrial figures and examines corporate social responsibility in moderating the ties of financial applications on industrial figures.</p><p>This study was conducted on 28 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2018 period using secondary data. The samples were selected using the purposive sampling method, with a total of 84 companies. This study's data analysis technique was the simple regression analysis and moderated using Wrap PLS 7 with the independent variable of financial performance, the dependent variable of firm value, and the moderating variable of corporate social responsibility.</p><p>The results showed that financial performance affected firm value, while corporate social responsibility was able to moderate financial performance on firm value.</p>

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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