Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies

Asrori, Asrori; Amal, Muhammad Ihlashul; Harjanto, Atta Putra

doi:10.32479/ijeep.7990

Cited by 10 publications

(14 citation statements)

References 13 publications

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“…Firm size affects positively and significantly the corporate social responsibility disclosure. This finding confirms the result of previous studies conducted by Asrori et al (2019) and Plorensia and Hardiningsih (2015). The result of researches shows that the firm size variable affects positively and significantly the corporate social responsibility disclosure.…”

Section: Resultssupporting

confidence: 93%

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Susilowati¹

2021

ijjm

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ABSTRACT This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study. Keywords: financial performance, corporate social responsibility

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Section: Resultssupporting

confidence: 93%

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Susilowati¹

2021

ijjm

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“…Sustainability means the company's ability to survive as long as possible. This method can be done through the transparency of sustainability report disclosure as a form of corporate responsibility to their stakeholders (Asrori et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Sustainability Information Disclosure on Financial and Market Performance: Empirical Evidence From Indonesia and Malaysia

Hardiningsih

Januarti²,

Yuyetta³

et al. 2020

IJEEP

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This study aims to analyze the effect of sustainability information disclosure on financial and market performance. Using purposive sampling, this study obtains 21 mining sector companies in Indonesia and 18 companies in Malaysia. Regression analysis with WarpPLS is used to test the proposed hypotheses. The results show that environmental and social disclosure has a significant effect on return on assets, return on equity, price-earnings ratio, and Tobin'Q in Indonesia and Malaysia. Overall, there is no significant difference in financial and market performance between Indonesia and Malaysia. Good sustainability information disclosure further improves financial performance and trust among stakeholders and regulators in decision making, which in turn, increases corporate value.

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“…In testing the proposed hypotheses, our concern is on the sign on the coefficient values, and results are discussed and interpreted based on the logistic regression. Previous studies have shown support for company size and CSR (Ali et al, 2017;Asrori et al, 2019; Kansal et al, 2014;Mokuolu and Oladele, 2015;Yunana et al, 2016). This study finds significant and positive effect of firm size on social responsibility disclosure.…”

Section: Resultsmentioning

confidence: 94%

Moderating Role of Negative Earnings on Firm Size and Corporate Social Responsibility Relationship: Evidence from Listed Firms on Nigeria Stock Exchange

Odoemelam

Ofoegbu

Ojukwu

2020

IJSAM

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The fight against coronavirus disease (COVID-19) has called for corporate social responsibility (CSR). Thus, Nigerian businesses, such as in the petroleum and financial industries, have provided hospital donations and $30 million assistance among others to mitigate COVID-19. We investigated the moderating role of negative earnings in firm size–CSR relationship. We used content and logistic panel regression analyses on a sample of 100 firms listed on Nigerian Stock Exchange (NSE). First, we confirmed a positive firm size–CSR relationship (stakeholders’ expectation hypothesis). Second, we found that earnings loss negatively affects stakeholders’ expectation hypothesis. The study suggests that big firms are likely to negatively respond to the clarion call for donations for COVID-19 due to negative earnings. However, our robustness test revealed that old firms positively respond to CSR activities despite earnings loss. Our study results contribute important insights into the current debate concerning the effect of earnings loss on CSR activities. Corporate managers are encouraged to participate in social activities by contributing their resources for human race sustainability and community development, hence enabling stakeholders to highly value their work, money, support, and societal acceptance.

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Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies

Cited by 10 publications

References 13 publications

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

The Effect of Sustainability Information Disclosure on Financial and Market Performance: Empirical Evidence From Indonesia and Malaysia

Moderating Role of Negative Earnings on Firm Size and Corporate Social Responsibility Relationship: Evidence from Listed Firms on Nigeria Stock Exchange

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