Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility (Csr)

Ruroh, Ivon Nurmas; Latifah, Sri Wahjuni

doi:10.22219/jaa.v1i1.6952

Cited by 21 publications

(49 citation statements)

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“…Companies with a high level of business entities will encourage investors to invest their capital in the company, which causes the level of shares in the company to increase. This will enable the company to make broader CSR disclosures due to the high level of share ownership (Ruroh & Latifah, 2018).…”

Section: Company Sizementioning

confidence: 99%

“…In addition, large companies usually have ample resources, be it from assets, sales activities, market capitalization, and human resources (Devi & Erawati, 2014). The existence of abundant corporate resources causes the company to make broader disclosures on its activities and social responsibilities because the company will be more in touch with stakeholders, especially investors, and this is used to attract investors (Ruroh & Latifah, 2018). "…”

Section: Corporate Size Relationship To Csr Disclosurementioning

confidence: 99%

“…Research conducted by Amilia & Andayani (2019), Krisna & Suhardianto (2016), Romadhona & Wibowo (2020), Ruroh &Latifah (2018 showed that the size of the company positively affects the disclosure of Corporate Social Responsibility (CSR).…”

Section: Corporate Size Relationship To Csr Disclosurementioning

confidence: 99%

“…Profitability describes success in making a profit through the company's capabilities over some time. A healthy financial condition in a company, causing more demands from the surrounding environment that encourages the company to conduct CSR activities and disclosure of CRS more widely (Ruroh & Latifah, 2018). The company's higher profitability level illustrates the company's competence in obtaining higher profits to develop the implementation of social responsibility and be more broadly disclosing its social responsibility in financial statements (Mudjiyanti & Maulani, 2017).…”

Section: Profitability Relationship To Csr Disclosurementioning

confidence: 99%

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Effect of Environmental Performance, Company Size, and Profitability on Corporate Social Responsibility Disclosures

Handayani

Maharani

2021

japp

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Considering how much impact on the environment due to the business activities of mining companies. So companies need to maximize CSR disclosure to gain the trust of stakeholders so that the company can maintain its business life cycle. Therefore, the company needs to establish good relationships with stakeholders. The disclosure of CSR is in this case seen as the method by which existing information about the environmental and social responsibility activities of the organization can develop a good connection to the stakeholders. This study attempts to assess the impact on disclosure of corporate social responsibility by environmental performance, company volume and profitability. The topic of the study is a mining corporation listed between 2014 and 2019 on the Indonesian stock exchange (IDX). In this investigation, collected data was used. In order to collect the samples for this investigation, purposive samples were used. This study uses descriptive statistics to assess the data, whilst the hypotheses can be evaluated via multiple linear regression. Hypotheses show that corporate social responsibility disclosure has little and little impact on the environmental performance and size of the company (CSR). Profitability has a strong beneficial impact on company social responsibility disclosure (CSR). In addition, the disclosure of corporate social responsibility (CSR) is favorably and considerably influenced when environmental performances, firm size and profitability are examined together.

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Section: Company Sizementioning

confidence: 99%

Section: Corporate Size Relationship To Csr Disclosurementioning

confidence: 99%

Section: Corporate Size Relationship To Csr Disclosurementioning

confidence: 99%

Section: Profitability Relationship To Csr Disclosurementioning

confidence: 99%

See 2 more Smart Citations

Effect of Environmental Performance, Company Size, and Profitability on Corporate Social Responsibility Disclosures

Handayani

Maharani

2021

japp

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“…Oleh sebab itu, pengambilan keputusan terkait proporsi antara utang dan modal sangat penting untuk memaksimalkan struktur modal hingga akhirnya dapat meningkatkan nilai perusahaan (Dhani & Utama, 2017). Salah satu peran perusahaan adalah berkontribusi pada kegiatan ekonomi, namun seiring perkembangan zaman perusahaan tidak hanya bertanggung jawab pada kegiatan ekonomi tapi juga tanggung jawab sosial dan lingkungan (Ruroh & Latifah, 2018). The Organization for Economic Cooperation and Development (OECD) mengatakan bahwa kontribusi bisnis pada perilaku perusahaan tidak hanya memastikan pengembalian keuntungan pada pemegang kepentingan tapi juga harus merespon nilai sosial dan lingkungan (Kartini, 2020).…”

Section: Pendahuluanunclassified

Likuiditas, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Variabel Moderasi CSR

Hannawanti

Naibaho

2021

ekuitas

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Corporate value is the main goal of every company. This study examines the relationship of liquidity, profitability, and capital structure to firm value and uses Corporate Social Responsibility as a moderating variable. Liquidity was measured using the Current Ratio, profitability was measured using Return On Assets, capital structure was measured using the Debt to Equity Ratio, firm value was measured using Tobin’s Q and CSR using the G4 version of the CSR Global Reporting Initiative indicator. The observation data in this study were 240 data from non-primary consumer companies listed on the Indonesia Stock Exchange in 2010-2019. This study uses secondary data from S&P Capital IQ and company financial statements. The results of this study indicate that liquidity has a positive direction but has no significant effect on firm value, profitability has a positive direction and has a significant effect on firm value, capital structure has a negative direction but has a significant effect on firm value, CSR as a moderating variable weakens the negative relationship between liquidity and firm value. firm value, CSR as a moderating variable weakens the positive relationship between profitability and firm value, and CSR as a moderating variable strengthens the positive relationship between capital structure and firm value

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Determinants of Agricultural Corporate CSR Disclosure on Bei

Enggarsih¹,

Rachman

2021

BAKI

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This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility (Csr)

Cited by 21 publications

References 0 publications

Effect of Environmental Performance, Company Size, and Profitability on Corporate Social Responsibility Disclosures

Effect of Environmental Performance, Company Size, and Profitability on Corporate Social Responsibility Disclosures

Likuiditas, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Variabel Moderasi CSR

Determinants of Agricultural Corporate CSR Disclosure on Bei

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