The Influence of Corporate Social Responsibility (CSR) Disclosure Towards Company Stock Return Moderated By Profit

Murdiono, Achmad

doi:10.18502/kss.v3i3.1903

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…Apart from that, GCG and CSR are two concepts that contribute to an organization's growth. (Andonov et al, 2015;Kang et al, 2010;Murdiono, 2018). CSR is intimately linked to non-profit organizations' goals of serving the public good through service delivery.…”

Section: Introductionmentioning

confidence: 99%

Analyzing Good Corporate Governance and Corporate Social Responsibility of Church of Batak Karo Protestant Using Financial and Ethnographic Approaches

Malini

Yulistri²

2022

IJBS

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This study was conducted with the assumption that good corporate governance and corporate social responsibility in organizations will help organizations achieve long-term sustainability. Previously, good corporate governance and corporate social responsibility were primarily applied to corporations with the goal of remaining profitable, whereas non-profit organizations must remain financially viable in order to serve their members and communities. The focus of this study is on the church as a religious institution that also serves as a non-profit corporation. Data was gathered using a quantitative and qualitative mixed method approach. The quantitative data analysis method employs Ritchie and Kolodinsky's Financial Performance Ratios, which include Fiscal Performance, Public Support, and Investment Performance Ratios, as well as an interpretative paradigm with ethnographic methods for qualitative research. The study's findings demonstrate that financial performance, as evaluated by Ritchie and Kolodinsky financial ratios, has been erratic, with a propensity to decline in 2017 due to a change in church management. The interviews revealed that the Church of Batak Karo Protestant practices good corporate governance and corporate social responsibility, which have a favourable impact on financial performance. To gain public trust, the Church of Batak Karo Protestant must continually enhance its Good Corporate Governance and Corporate Social Responsibility. This study also found that the Karo tribe's culture has a significant impact on the Church of Batak Karo Protestant's application of Good Corporate Governance and Corporate Social Responsibility. The policy recommendations in this study for the Church of Batak Karo Protestant are to establish a standardized and integrated management system that incorporates Good Corporate Governance and Corporate Social Responsibility, as well as the assimilation of Karo culture, based on the findings.

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Section: Introductionmentioning

confidence: 99%

Analyzing Good Corporate Governance and Corporate Social Responsibility of Church of Batak Karo Protestant Using Financial and Ethnographic Approaches

Malini

Yulistri²

2022

IJBS

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Decent work in non-financial reporting of Russian companies: Assessing the disclosure quality

et al. 2022

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Non-financial reporting is the key institution for monitoring the provision of decent work for employees. The analysis of Russian companies’ reports has shown that the low quality of decent work disclosures is attributed to the lack of data and collection and calculation methods. The article examines the current practices for evaluating non-financial reporting, presents the author’s approach to assessing the quality of decent work disclosures and reveals the relationship between the completeness of disclosed information and companies’ performance. Methodologically, the study rests upon the concept of corporate governance. Among the research methods used are quantitative, qualitative (content) and statistical analysis. The proposed assessment approach was tested at metallurgical and mining enterprises, which allowed identifying main gaps between the companies’ ranking positions and the practical provision of decent work for employees. A positive relationship was revealed between the completeness of disclosed information about decent work and the companies’ financial performance as well as labor productivity. The authors come up with recommendations for state regulation in the field of non-financial reporting. The proposed approach allows conducting a fair assessment of the depth of disclosure in non-financial reporting and comparing the levels of provision with decent work in different companies, which together will contribute to improving the effectiveness of the positioning strategy and formation of its unique socially oriented image.

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The Influence of Corporate Social Responsibility (CSR) Disclosure Towards Company Stock Return Moderated By Profit

Abstract: .

Cited by 2 publications

References 2 publications

Analyzing Good Corporate Governance and Corporate Social Responsibility of Church of Batak Karo Protestant Using Financial and Ethnographic Approaches

Analyzing Good Corporate Governance and Corporate Social Responsibility of Church of Batak Karo Protestant Using Financial and Ethnographic Approaches

Decent work in non-financial reporting of Russian companies: Assessing the disclosure quality

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