scholarly journals THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 30-37
Author(s):  
Aurora Angela ◽  
Vinny Stephanie Hidayat ◽  
Oktavianti Oktavianti
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Investment Activity ◽  
Company Value ◽  
Csr Disclosure ◽  
Corporate Social

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.

scholarly journals IMPLANTS AND INJECTIONS ARE FAVORITE CONTRACEPTION TOOLS IN SUMATERA SELATAN

2019 ◽  
Vol 5 (3) ◽  
pp. 147-150
Author(s):  
Mukni Mukni
Keyword(s):  
Regression Analysis ◽  
Family Planning ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Contraceptive Methods ◽  
Poverty Level ◽  
Short Term ◽  
Simple Linear Regression Analysis

Background: The choice of contraception by family planning acceptors greatly determines the success rate of the family planning program, because not all contraceptives are suitable for someone. This study aims to determine what types of contraceptives chosen by family planning acceptors and whether there is a relationship between the selection of contraceptives there is a relationship with the poverty level in the District / City in South Sumatra in 2015, 2016 and 2017. The source of data obtained from the Provincial BPS South Sumatra. Methodology: This study uses a descriptive approach with a simple linear regression analysis method. Results: The results of the analysis were grouped into two, first long-term contraception method KB IUD, MOW, MOP and implants, both short-term contraceptive methods namely injection KB, pill and condom from 17 regencies / cities in South Sumatra. Conclusion: contraception devices that are mostly chosen by long-term contraceptive methods are implants (10000-35000) or 10-20 times larger than other contraceptives. Short-term contraceptive methods are injections, (7700 - 76000) or 5-7 times greater than other contraceptives. From the simple linear regression analysis it turns out that the relationship of long-term contraceptive selection by acceptors with the poverty level is R² = 0.7382 and the short-term method R² = 0.9223. District / City Governments in South Sumatra should provide alokon (contraceptive devices and drugs) in accordance with the type and amount in the field to be on target

scholarly journals THE EFFECT OF POLITICAL CONNECTION OF CSR DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

2019 ◽  
Vol 3 (2) ◽  
pp. 247-261
Author(s):  
Erdayosi Erdayosi ◽  
Wika Arsanti Putri
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Political Connection ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
The Government ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of the study is to examine the effect of political connection to the level of voluntary corporate social responsibility disclosure with profitability as a moderating variable. Political connection in this research using 2 proxies that are the government share ownership and the board of directors.  The sample of this study was 110 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling method uses purposive sampling technique. The analytical tool used is simple linear regression analysis and analysis of Moderated Regression Analysis (MRA). The results of the study found that political connection of the government ownership and board director doesn’t show any significant effect toward CSR disclosure.  Profitabilias, as a moderating variable, doesn’t moderate the influence of political connection using both proxies toward corporate social responsibility disclosure. The study makes a significant contribution to the literature by examine the influence political connection and CSR using neo-pluralist perspective of legitimacy theory. The implication of this research was suggested to increase the sector and more detail proxy of the research variable.

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN DAN PERTUMBUHAN PERUSAHAAN, SERTA RISIKO KEUANGAN

2018 ◽  
Vol 10 (1) ◽  
pp. 34-41
Author(s):  
Nisha Octarina ◽  
Majidah Majidah ◽  
Muhamad Muslih
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Size Growth ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.

scholarly journals PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PERBANKAN

2014 ◽  
Vol 1 (2) ◽  
pp. 181
Author(s):  
Ratna Desi Ariyani ◽  
Juniati Gunawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Stock Exchange ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Good Market ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>This study aimed to examine the effect of GCG</em><em> disclosures</em><em> and CSR</em><em> disclosures</em><em> on banking compan</em><em>y</em><em> </em><em>performance that </em><em>listed on the Stock Exchange 2005-2010. Measurement </em><em>of GCG </em><em>disclosures using</em><em> </em><em>IGCG</em><em> and </em><em>CSR disclosure</em><em>s</em><em> measured using ICSR. Banking company performance measured using ROA and ROE. Hypothesis testing is done using multiple regression analysis. The results showed that </em><em>each </em><em>GCG </em><em>and CSR disclosures </em><em>has significant influence on banking company</em><em> performance</em><em>. Percentage </em><em>of GCG disclosures was </em><em>tends to increase and CSR disclosure</em><em>s </em><em>fluctuated</em><em>.</em><em> Thes</em><em>e</em><em> mean that banking companies have started realizing the benefits of the implementing </em><em>GCG </em><em>and CSR. In the long term, it</em><em> i</em><em>s expected to continue to increase the banking compan</em><em>y</em><em> </em><em>performance,</em><em> enjoy a good market performance</em><em> that</em><em> will be enjoyed by the general public.</em><em>         </em><strong><em></em></strong></p>

scholarly journals Peran Good Corporate Governance dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

2020 ◽  
Vol 10 (1) ◽  
pp. 139-148
Author(s):  
Qonita Aufa Dina ◽  
Mentari Dwi Aristi ◽  
Siti Rodiah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to find out the role of good corporate governance in moderating the effects of profitability, leverage, and corporate social responsibility on firm value. The population in this study amounted to 58 companies. Sample selection setting by purposive sampling method and the specific criteria are as many as 9 companies with 45 total observations. Analytical technigues used multiple linear regression analysis for hypothesis 1-3, and multiple linear regression analysis with Moderated Regression Analysis (MRA) test for hypothesis 4-6 by using SPSS 20. The results show that profitability has a positive effect on firm value, meanwhile leverage and corporate social responsibility has no effect on firm value. Good corporate governance does not strengthen or weaken the effect of profitability, leverage, and corporate social responsibility on firm value partially.

scholarly journals ANALISIS PENGARUH LEVERAGE, PROFITABILITY, DAN FOREIGN OWNERSHIP TERHADAP PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY)

2017 ◽  
pp. 178
Author(s):  
Sigit Handoyo ◽  
Tito Jakasurya
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Foreign Ownership ◽  
Global Reporting Initiative ◽  
Mining Sector ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility is defined as the voluntary activities undertaken by a company to operate in economic, social and environmentally sustainable manner. It's based on Pasal 74 Undang-Undang Perseroan Terbatas No. 40 Tahun 2007. The research aimed to analyze the factors influencing disclosure level of corporate social responsibility at mining sector that listed at Indonesian Stock Exchange (IDX) period 2013-2014. In this research caracteristics of the company are consisting of leverage, profitability, and foreign ownership. The population taken in this research was all companies at mining sector that listed in IDX from 2013 to 2014. The method of data analisys was linear regression analisys with SPSS 20. Multiple linear regression analysis technique that used in this research to determine the effect of leverage, profitability and foreign ownership to Corporate Social Responsibility disclosure. Index of corporate social responsibility (CSR) is measured with company's indicators disclosed by the number of indicator is set on G4 by Global Reporting Initiative (GRI). Leverage is defined by debt to asset ratio (DAR), profitability is defined by return on assets (ROA), and foreign ownership is defined by the amount of foreign ownership divided by number of outstanding shares. The result of this research showed that leverage and profitability have a positive and significant effect on the CSR disclosure, while the foreign ownership have no effect on CSR disclosure at the mining companies in Indonesia.

scholarly journals PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 4 (2) ◽  
pp. 245 ◽  
Author(s):  
Abdul Gaffar Rafid ◽  
Hotman Tohir Pohan ◽  
Ice Nasyrah Noor
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Corporate Social ◽  
The Cost ◽  
The Relationship

<p><em>The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.</em></p><p><em>The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.</em></p><em>Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.</em>

The Contribution of Sexual Identity Towards the Students’ Perception of Lesbian, Gay, Bisexual, and Transgender

10.32698/0642 ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 120
Author(s):  
Wiwi Delfita ◽  
Neviyarni S. ◽  
Riska Ahmad
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sexual Identity ◽  
Student Perceptions ◽  
Undergraduate Students ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Simple Linear Regression Analysis ◽  
Bisexual And Transgender

Some students perceive lesbian, gay, bisexual, and transgender (LGBT) positively, even though LGBT is a sexual deviation that is not appropriate with values and norms. There are several factors that influence an individual's perception of LGBT, including sexual identity. This study aims at looking at the contribution of sexual identity to student perceptions about LGBT. This research used a quantitative approach with a descriptive method and a simple linear regression analysis. The sample of this research was 385 taken from 15.752 undergraduate students of Universitas Negeri Padang which the sample was drawn by using the Slovin formula and continued with a Proportional Random Sampling technique. The instrument used was the Guttman model's sexual identity scale and the scale of students' perceptions of the LGBT Likert model. After analyzing the data with the descriptive technique and the simple linear regression analysis, the results showed that sexual identity significantly contributed to the students' perceptions of LGBT. This research has implications as a basis for counselors to help students avoid sexual identity mismatches and prevent the emergence of positive perceptions of LGBT.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

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