scholarly journals Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies

2017 ◽  
Vol XX (Issue 4A) ◽  
pp. 360-369 ◽  
Author(s):  
Waluyo Waluyo
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Growth ◽  
Firm Age ◽  
Size Firm ◽  
Corporate Social

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 2 ◽  
pp. 201-214
Author(s):  
Niki Ratnasari ◽  
Iren Meita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Firm Age ◽  
Size Firm ◽  
Corporate Social

The research aims to analyze the influence of corporate characteristic on the disclosure of corporate social responsibility with institutional ownership as a moderating variable. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique. There are 22 samples that meet the criteria as a sample of research with 5 years of observation. The total sample studied was 110. The multiple regression analysis was used for hypothesis testing. The results indicate that firm size, firm age, and leverage have a significant influence on the corporate social responsibility; and simultaneously firm size, firm age, and leverage have a significant influence on the corporate social responsibility. Meanwhile, institutional ownership weakens the effect of firm size on the disclosure of social responsibility. While institutional ownership weakens the effect of firm age and leverage on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure, Firm Size, Firm Age, Leverage, Institutional ownership

scholarly journals Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

2019 ◽  
Vol 4 (4) ◽  
pp. 114-119
Author(s):  
Silvy Christina ◽  
Fanny Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Age ◽  
Public Ownership ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Size Firm ◽  
Financial Characteristics ◽  
Corporate Social

Objective – The business world requires that companies not only focus on management and owners, but also that they pay attention to the sustainability of the social environment. This concept is better known as Corporate Social Responsibility. The purpose of this study is to obtain empirical evidence about the factors which influence corporate social responsibility. Methodology/Technique – The independent variables used in this research are: board size, firm size, profitability, liquidity, public ownership, and firm age. The objects used in this study are non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2016 and 2018. The data selected as a research sample of 183 non-financial companies. Sample selection procedures can be obtained from the results of purposive sampling. Findings – The results show that board size, firm size, and profitability all have an influence on corporate social responsibility disclosure. On the other hand, liquidity, public ownership, and firm age have no influence on corporate social responsibility. Type of Paper: Empirical Keywords: Corporate Social Responsibility; Board Size; Firm Size; Profitability; Liquidity; Public Ownership; Firm Age. Reference to this paper should be made as follows: Christina, S; Anggraeni, F; 2019. Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?, Acc. Fin. Review 4 (4): 114 – 119 https://doi.org/10.35609/afr.2019.4.4(3)

scholarly journals Firm Characteristics and Corporate Social Responsibility: The Case of Czech Transportation and Storage Industry

2020 ◽  
Vol 12 (5) ◽  
pp. 1992 ◽  
Author(s):  
Simona Činčalová ◽  
Veronika Hedija
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Gender Diversity ◽  
Sustainable Growth ◽  
Firm Age ◽  
Size Firm ◽  
And Gender ◽  
Corporate Social ◽  
And Storage

Nowadays, corporate social responsibility is an important factor in sustainable growth. The paper aims to examine the relationship between selected characteristics of firms (firm age, firm size, firm performance, and gender diversity of boards) and the application of a corporate social responsibility concept in the Czech transportation and storage industry. Using the data from own survey, the Albertina database, and the Business Register, and applying the Pearson and Spearman correlation coefficients and regression analysis, it has been found that there is a statistically significant relationship between firm size, firm financial performance, and CSR practice of firms. On the other hand, firm age and gender diversity of boards are not the factors affecting the CSR practice. These findings have brought new insights in the area of CSR and its application in the Czech Republic.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 2 (4) ◽  
pp. 572-590
Author(s):  
Yulius Kurnia Susanto ◽  
Daves Joshua
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Firm Age ◽  
Corporate Social ◽  
Independent Audit ◽  
Firm Characteristic

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility

2015 ◽  
Vol 2 (02) ◽  
pp. 203-217
Author(s):  
Heti Herawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Sampling Procedure ◽  
Jel Classification ◽  
Firm Age ◽  
Mining Companies ◽  
Corporate Social

A B S T R A C T The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD. A B S T R A K Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility. JEL Classification: G34, M14

scholarly journals Empirical study on the effective factors of social responsibility disclosure of Iranian companies

2019 ◽  
Vol 26 (1) ◽  
pp. 34-55 ◽  
Author(s):  
Mahdi Salehi ◽  
Hossein Tarighi ◽  
Malihe Rezanezhad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Fees ◽  
Financial Strain ◽  
Firm Age ◽  
Audit Risk ◽  
Content Type ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size. Design/methodology/approach The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software. Findings The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees. Practical implications Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience. Originality/value The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

scholarly journals Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility

2015 ◽  
Vol 2 (02) ◽  
pp. 203-217
Author(s):  
Heti Herawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Sampling Procedure ◽  
Jel Classification ◽  
Firm Age ◽  
Mining Companies ◽  
Corporate Social

A B S T R A C T The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD. A B S T R A K Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility. JEL Classification: G34, M14

When do firms implement corporate social responsibility? A study of the Spanish construction and real-estate sector

2013 ◽  
Vol 19 (2) ◽  
pp. 150-166 ◽  
Author(s):  
Jesus Cambra-Fierro ◽  
Alan Wilson ◽  
Yolanda Polo-Redondo ◽  
Ana Fuster-Mur ◽  
Maria Eugenia Lopez-Perez
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Market Orientation ◽  
Real Estate Industry ◽  
Specific Context ◽  
Real Estate Sector ◽  
Corporate Social

AbstractThe purpose of this paper is to examine firms’ adoption of corporate social responsibility activities and the efficacy of such activities in specific contexts and industries. This paper analyses the specific context of the Spanish construction and real-estate industry. By using a longitudinal multi-case approach, the study suggests links between market orientation and corporate social responsibility. The research also identifies two profiles of firms. The first group, which is proactive (e.g., market oriented), demonstrate altruistic concerns about consumers and corporate social responsibility; for the second, which is more reactive, their concerns about corporate social responsibility are more opportunistic and aimed at attracting additional customers or responding to competitive pressures.

Sign in / Sign up

Export Citation Format

Share Document