Effect of Corporate Social Responsibility Disclosure  on Financial Performance with Audit Quality as a Moderating Variable

Dewi, Kartika; Monalisa, Monalisa

doi:10.21512/bbr.v7i2.1687

Cited by 30 publications

(33 citation statements)

References 3 publications

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“…Haryono and Paminto (2015) argue that stakeholder theory is a business ethical theory that implements the principles and values in management which change from a traditional financial perspective to maximize shareholder value into stakeholder perspectives to maximize stakeholder value. Dewi and Monalisa (2016) stated that the company is required to carry out social responsibility activities that can legitimize the company's actions in the community in carrying out its operations. Companies that disclose social responsibility information in full and have social activities will gain legitimacy from society that ultimately increases the value of the company.…”

Section: Stakeholder Theorymentioning

confidence: 99%

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange

Ardillah

2018

JIME

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The main purpose of the company's operation today is to maximize the value of the company. Corporate value is not only influenced by economic performance, but can come from performance derived from social activities. But in reality, it eventually leads to a conflict of interest that occurs within the company, so that necessary to implement mechanisms to reduce the conflict. The purpose of this research to provide evidence to determine effect of intellectual capital, corporate sustainability disclosure, and corporate governance to corporate values with company size and leverage as control variables. This research can provide benefits as knowledge related to how wide the company pursues intellectual capital, corporate social responsibility, and corporate governance in increasing the value of the company. This research samples is focused on state-owned enterprises listed in Indonesia Stock Exchange for period 2013 – 2016 with total 48 data used in this research. This research use multiple regression to test the hypothesis. The result of this research is intellectual capital and corporate sustainability disclosure have positively influence towards corporate values. Corporate governance has no influence towards corporate values. For control variables, company size has no influence towards corporate values and leverage has negatively influence towards corporate values.

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Section: Stakeholder Theorymentioning

confidence: 99%

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange

Ardillah

2018

JIME

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“…The compliance of corporate responsibility information (CRI) of enterprise increases the image of the enterprise and enhances the reputation of the enterprise to customers. It contributes to an increase in profit margins for enterprises (Dewi & Monalisa, 2016). Increasing awareness of managers about CRI helps to increase interaction with many parties including investors, shareholders, and customers.…”

Section: Introductionmentioning

confidence: 99%

“…Tran et al (2021) checked profit ratio by the combination of ROA and ROE. Meanwhile,Ehsan and Kaleem (2012),Rakotomavo (2012),Makori and Jagongo (2013),Dewi and Monalisa (2016),Isa and Madaki (2017), and Tran (2021) considered profit ratio by combining many factors ROA, ROE, EPS, ROS, and ROI. To be able to evaluate the CRI of VLEs in the last 5 years following positive changes of Vietnam in the process of economic integration in the region and the world, the paper is to test the impact profit ratio including ROA, ROE, ROS, and ROI on CRI.…”

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confidence: 99%

Compliance of corporate responsibility information at Vietnamese listed enterprises

Thinh

2021

Problems and Perspectives in Management

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In the trend of economic globalization, corporate responsibility is always concerned with economic growth. Responsibility accounting has important implications for enterprises in their growth. It contributes to the harmonization of interests among stakeholders. An enterprise complying with commitments, ensuring the implementation of responsibilities to communities and society, is an inevitable and objective trend. The objective of the paper is to examine the factors of profit ratio affecting compliance of corporate responsibility information. With a survey sample of 100 enterprises listed on Vietnam’s stock market, the paper uses data over the last five years in the period from 2016 to 2020. The results show that two independent variables have a positive effect on compliance of corporate responsibility accounting information, including return on equity and return on sales, in which return on sales has the strongest impact. Therefore, to strengthen the compliance with corporate responsibility information of Vietnamese listed enterprises, Vietnamese state agencies need to comply with international principles to issue appropriate regulations applicable to enterprises. Managers of Vietnamese listed enterprises need to raise awareness and demonstrate full responsibility including compliance with stakeholders.

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“…Financial performance is the company's work performance that has been achieved by the company in a certain period and contained in the financial statements of the company concerned, so that one of the information that can be known by the interested parties or users of financial statements to determine the company's profit [8]. The effect of corporate social responsibility (CSR) disclosure on proxy financial performance Return on Assets (ROA), Return on Equity (ROE), and the company's proxy value to Price to Book Value (PBV) empirically [9]. Because knowing the existence of audit quality as a moderate variable whether it will influence the relationship between CSR disclosure on ROA, ROE, and PBV.…”

Section: Introductionmentioning

confidence: 99%

Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)

Manurung¹,

Rachmat²

2019

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

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This study aims to determine the impact of the application of ISO 14001, Financial Performance measured by Return on Assets and Return on Equity on the Disclosure of Corporate Social Responsibility in non-financial companies listed on the Stock Exchange in 2014-2016. The method used is descriptive method. Data sources used in this study are secondary data used are annual financial reports and sustainability reports of Manufacturing Companies in the Basic and Chemical Industry sub-sectors listing on the Indonesia Stock Exchange in 2014-2015. Sampling was done by purposive sampling with a total sample of 20 manufacturing companies. Research method using multiple regression. The results showed that the impact of implementing ISO 14001 had a positive and significant effect on corporate social responsibility disclosure, financial performance through return on assets had a negative and significant effect on the disclosure of corporate social responsibility and financial performance through return on equity had a positive and significant effect on the disclosure of corporate social responsibility.

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Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating Variable

Cited by 30 publications

References 3 publications

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange

Compliance of corporate responsibility information at Vietnamese listed enterprises

Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)

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