ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015)

Research this aims to prove the influence Profitability, Leverage , and the size of the company towards Corporate Social Responsibility Disclosure (CSRD). In my Research this profitability is measured using Return On Assets (ROA), leverage is measured by using the Debt to Equity Ratio (DER), and the size of a company is measured with The Natural logarithm (Ln) of total assets. Whereas Corporate Social Responsibility Disclosure (CSRD) was measured by Comparing the total of items disclosed with a total of items that should have been disclosed. In my Research this indicator CSR disclosure using the Global Reporting Initiative (GRI) version of the G4 with 91 indicators.Research this use of the sample companies manufacturing with the sector goods the consumption of which is registered in BEI during the year 2014 – 2015 with a purposive sampling method. There are 25 companies that meet the criteria for 2014-2015. Types of data used in the Research it is secondary data. Methods of analysis used is the analysis of the multiple linear regression.The results of the the research is pointing that in partial profitability , and the size of the company's influential positive and significant towards Corporate Social Responsibility Disclosure (CSRD). While the leverage effect negative and not significantly towards Corporate Social Responsibility Disclosure (CSRD). And simultaneous profitability, leverage, and the size of the company's influential significant towards Corporate Social Responsibility Disclosure (CSRD).  Keywords: Corporate Social Responsibility Disclosure (CSRD), Profitability, Leverage, The Size Of The Compan

PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BEI

The purpose of this research is to determine the effect of Return On Asset (ROA), Debt To Equity Ratio (DER), and Earning Per Share (EPS) towards Corporate Social Responsibility Disclosure (CRSD). This research use companies listed on the Indonesian Stock Exchange (IDX) period 2015-2020. Sampling method used in this research was purposive sampling. Samples collected in this research are 26 companies.           Method of analysis in this research is multiple regression analysis with technique analysis descriptive statistics. The result of hypothesis as follows is: First, Return On Asset (ROA) has an effect on Corporate Social Responsibility Disclosure in BEI, second, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), third, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), and fourth, Return On Asset (ROA), Debt To Equit Ratio (DER) and Earning per Share (EPS) in simultan has an effect on Corporate Social Responsibility Disclosure (CSRD) in BE

Globalization and Corporate Social Responsibility Disclosure (CSRD) Reporting Practices: An Investigation of Power and Oil & Gas Sector in India

An ever increasing number of Corporations are addressing the ethical and social responsibility issues in cross-cultural settings due to globalization of the markets. The Corporations that desire to be more socially responsible require social accounting information both to aid their management decisions and to inform the stakeholders. The National Association of Accountants Committee on Accounting for Corporate Social Performance identified four major areas of social performance viz. Community Development (CD), Human Resources (HR), Service and Product Contribution (SPC), and Physical Resources and Environment Contribution (PREC). This study examines the Corporate Social Responsibility Disclosure (CSRD) reporting practices and the preference chosen by Power and Oil & Gas Sector companies in India with respect to these dimensions in an attempt to comprehend and gain insight into attitude and disclosures of companies towards various aspects of Corporate Social Responsibility Disclosure (CSRD) through Content Analysis. Keywords: Corporate Social Responsibility (CSR); Content Analysis; Community Development (CD); Human Resources (HR); Service and Product Contribution (SPC); Annual Reports; Globalization and CSR; Physical Resources and Environment Contribution (PREC); Corporate Social Responsibility Disclosure (CSRD

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING PER SHARE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2016

Penelitian ini bertujuan untuk menganalisis pengaruh dari Corporate Social Re-sponsibility Disclosure (CSRD) terhadap Earning Per Share (EPS) dengan Firm Size sebagai variabel kontrol. Penelitian ini menggunakan metode kuanttitatif un-tuk menganalisis Corporate Social Responsibility Disclosure (CSRD) pada Earn-ing Per Share (EPS) penggunaan data berdasarkan teknik purposive sampling dari perusahaan sub sektor farmasi yang terdapat pada IDX atau BEI pada tahun 2011-2016 diperoleh 38 sampel. Teknik Analisis data yang digunakan ialah analisis multiple linear regression . Hasil uji hipotesis yang menyatakan bahwa Corporate Social Responsibility Disclosure (CSRD) berpengaruh negatif dan signifikan ter-hadap Earning Per Share

Pengaruh Corporate Social Responsibility Disclosure dan Kinerja Keuangan Terhadap Volume Perdagangan Saham pada Perusahaan Perbankan dan Asuransi di BEI

Tujuan penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility Disclosure dan kinerja keuangan terhadap volume perdagangan saham. Variabel yang digunakan adalah Corporate Social Responsibility Disclosure (CSRD), Return On Assets (ROA), Net Profit Margin (NPM), Earning Per Share (EPS), dan Price Earning Ratio (PER). Sampel yang digunakan adalah perusahaan perbankan dan asuransi yang terdaftar dalam Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan uji asumsi klasik, Uji T dan Uji F. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility Disclosure (CSRD), Return On Assets (ROA), dan Net Profit Margin (NPM) berpengaruh secara parsial terhadap volume perdagangan saham sedangkan Earning Per Share (EPS) dan Price Earning Ratio (PER) tidak berpengaruh secara parsial terhadap volume perdagangan saham. Secara simultan, Corporate Social Responsibility Disclosure dan kinerja keuangan berpengaruh terhadap volume perdagangan saha

COMPANY CHARACTERISTICS, PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD)

Perhatian pemangku kepentingan terhadap pengungkapan tanggung jawab perusahaan semakin meningkat, apalagi desakan atas masalah celah legitimasi yang semakin jauh. Perusahaan tidak dapat acuh lagi terhadap pengungkapan tanggung jawab sosialnya. Namun di sisi lain, karena pengungkapan tanggung jawab sosial masih merupakan beban bagi perusahaan dan bersifat sukarela dalam konten dan standar pengungkapannya, maka perusahaan yang telah mendapatkan laba yang tinggi, seharusnya mampu dalam mengungkapkan tanggungjawab sosialnya. Penelitian ini berupaya meneliti apakah karakteristik perusahaan berpengaruh terhadap pengungkapan tanggung jawab sosial dan apakah profitabilitas memoderasi hubungan tersebut. Studi ini dilakukan pada perusahaan tambang yang termasuk di dalam high density industry, terdaftar di Bursa Efek Indonesia (BEI) pada periode pengamatan tahun 2017 sampai 2019. Pengolahan data dengan menggunakan PLS dari 30 data sampel yang diperoleh. Sumber data selain annual report adalah sustainability report. Hasil menunjukan karakteristik perusahaan tidak mempengaruhi pengungkapan tanggung jawab sosial dan profitabilitas juga tidak memoderasi. Temuan lainnya bahwa masih terbatasnya pengungkapan CSR melalui sustainability report dan pengukuran profitabilitas baik ROA dan ROE relevan digunakan untuk variable tersebut di dalam industri tambang di Indonesia.Kata kunci: karakteristik perusahaan, leverage, ukuran perusahaan, likuiditas, profitabilitas, Corporate Social Responsibility Disclosure (CSRD)

Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD)

Along with the modern civilization the existence of a company or the business worldcontinues to be in the spotlight. One important issue that continues to be the attention of thebusiness world today is a matter of corporate social responsibility (Corporate SocialResponsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of therelationship between business and society, the issue of corporate social responsibility undergo aconceptual formulation that is constantly changing, in line with the growth experienced by thebusiness itself. The concept of triple bottom lines declared that corporations are not onlyresponsible for its financial condition (financial) alone, as in the single bottom line, but also payattention to social and environmental problems. Therefore it is important to know what factorsinfluence the disclosure of corporate social responsibility. This study aims to determine theeffect of variable environmental performance that the environmental performance of companiesare assessed based PROPER, environmental performance superior to encourage companies toincrease CSR, and variable corporate governance mechanism proxy for institutional ownership,board of directors, independent board and audit committee, with the Good CorporateGovernance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchangeperiod 2011-2013, with the purpose of sampling the company acquired as many as 15 samples.Multiple regression analysis used in this study. The results showed that theenvironmental audit committee performance and significant positive effect on CSRD. While thecorporate governance mechanism proxy for ownership institusionaldan independent board doesnot affect the CSRD. This shows that the higher the ranking of environmental performance, itwill be followed by an increase CSRD and the better the mechanisms of supervision on themanagement, good corporate governance will be created that will encourage to do CSRD

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP RASIO PROFITABILITAS DAN EARNING RESPONSE COEFFICIENT (ERC)

The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) incompany’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of thisresearch is manufacturing firms listed in Indonesia Stock Exchange during 2013-2016. This is a quantitativeresearch which the data are analyzed by using multiple linier regression method. Profitability ratio, which in thiscase assessed by proxy Return On Asset, Return On Equity and Net Profit Margin. The result of this research provethat CSRD has significant positive effect on ROA and ROE. Beside, CSRD doesn’t influence NPM and ERC.Therefore, this research was examine the effect of CSRD on profitability ratio and ERC with size and leverage ascontrol variable.Keywords: Corporate Social Responsibility Disclosure (CSRD), Return On Asset, Return On Equity, Net ProfitMargin, Earning Response Coefficient, Size, Leverage

Corporate social responsibility disclosure (CSRD): a case study of Pakistan

The overall purpose of this research is to understand the quantity (i.e. magnitude and breadth) and quality of Corporate Social Responsibility (CSR hereafter) disclosure and its dimensions: environment, human resource, products and consumer and community involvement; and the factors (both observable and non-observable) which influence CSR disclosure and its dimensions in the annual reports by corporations listed at Karachi Stock Exchange (KSE hereafter) of Pakistan. This research uses three widely used theories: legitimacy, stakeholder, and institutional theory to explain the disclosure results. This study used content analysis and survey (questionnaire) methods to collect the required data. In examining the quantity of CSR disclosure, the results revealed that the sampled companies paid more attention to human resource and community involvement related practices (see Chapter 6). Further, the results revealed a significant increase in the quantity of CSR disclosure and its dimensions in 2011. In investigating the quality of CSR disclosure, the majority of the sampled companies made declarative types of disclosure (i.e. aims and actions indicators) and mainly focused on good news (e.g. donations to schools, establishment of hospitals, and sponsorship for environmental awareness programmes etc.). Overall the quality of CSR disclosure was found to be very poor. However the quality of CSR disclosure and its dimensions has improved with the passage of time (2008-2011) (see Chapter 6). Further the results revealed that company’s social visibility (proxied by company size, profitability, environmental sensitivity, and multinational subsidiary) and CSR promoting institutions (i.e. CSR Pakistan, CSRCP, WWF, UNGC, CSR standard setting institutions) are major determinants of CSR disclosure, while corporate governance and financial stakeholders are weak determinants of CSR disclosure and its dimensions (see Chapter 7). In exploring the non-observable factors influencing the CSR disclosure, the results showed that ‘to build company image’, the chairman’s, regulatory institutions’, shareholders’, and non-executive directors’ concerns are the most important factors considered in the decision to disclose CSR information in the annual reports. In investigating the factors considered to be important influences on the magnitude, breadth, and quality of CSR disclosure, the researcher developed three regression models (CSR disclosure extent, CSR disclosure level, and CSR disclosure quality). The results revealed that companies which are operating in an environmentally sensitive sector or want to build company image place substantial importance on CSR issues, cover a range of CSR issues, and provide a relatively rich quality disclosure. In addition to this, the researcher found that a lack of CSR education and CSR reporting support, insufficiency of shareholders demand for CSR information, inadequacy of customers’ interest in CSR information, meagreness of regulatory requirements, and fear of public reaction to sensitive information were perceived to be the major reasons for non-disclosure of CSR information in Pakistan (see Chapter 8). The results revealed that the joint consideration of legitimacy, stakeholder, and institutional theory provides the rich insights and better explains the results than the consideration of a single theory (see Chapter 9)

PENGARUH POLITICAL VISIBILITY TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the effect of political visibility in area of corporate social responsibility disclosure at the manufacturecompany listed on the Indonesia Stock Exchange in study periode 2011-2013. The data used was secondary date which posted in company annual report. Sampling method use was purposive sampling method and obtained 55 companies are used as a sample. And the method to analyze data is using multiple regression analysis with a significance of 5%. Tha analysis begins with descriptive statistic test and the assumption of classical test. Based on the result of the analysis showed that the first hypothesis (H1) is receive the corporate size have a positive effect on the corporate social responsibility disclosure (CSRD). The second hypothesis (H2) is rejected the stock propietary by foreign has no effection on corporate social responsibility disclosure (CSRD). Keywords : Political Visibility, Corporate Social Responsibility Disclosur