Corporate Social Responsibility Disclosure In Manufacture Public Companies At Indonesian Stock Exchange

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Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange

Author : Rowland Bismark Pasaribu
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange by : Rowland Bismark Pasaribu

Download or read book Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange written by Rowland Bismark Pasaribu and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The objectives of this study are examining the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. The population used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009-2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfill the criteria. The analysis methods of this research use multiple linear regressions. Data used are secondary data from Indonesian Capital Market Directory, and environment Ministry website. The result of this research found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. Board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social Responsibility.

The Influence of Earning Management and Good Corporate Governance Mechanism to Corporate Social Responsibility Disclosure at Manufacture Companies in Indonesian Stock Exchange

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Author : Rowland Bismark Pasaribu
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Influence of Earning Management and Good Corporate Governance Mechanism to Corporate Social Responsibility Disclosure at Manufacture Companies in Indonesian Stock Exchange by : Rowland Bismark Pasaribu

Download or read book The Influence of Earning Management and Good Corporate Governance Mechanism to Corporate Social Responsibility Disclosure at Manufacture Companies in Indonesian Stock Exchange written by Rowland Bismark Pasaribu and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis technique used is multiple linear regressions. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility.

The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange).

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Author : Musfialdy
Publisher :
ISBN 13 :
Total Pages : 6 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange). by : Musfialdy

Download or read book The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange). written by Musfialdy and published by . This book was released on 2017 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method on manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage affect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - This study adds to the variable debt and foreign ownership.Type of Paper - Empirical.

Mandated Corporate Social Responsibility

Author : Nayan Mitra
Publisher : Springer Nature
ISBN 13 : 303024444X
Total Pages : 254 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Mandated Corporate Social Responsibility by : Nayan Mitra

Download or read book Mandated Corporate Social Responsibility written by Nayan Mitra and published by Springer Nature. This book was released on 2019-08-28 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the Indian mandate for Corporate Social Responsibility (CSR) and its implementations in various individual organizations. Although the mandate is applicable only to certain large and stable companies, many believe that India is poised to become the birthplace of social, economic and environmental transformation, given the immense size of the Indian population and its challenging socio-economic index. The book explores the various facets of CSR investigation and places special emphasis on the Schedule VII of the Indian Companies Act of 2013, which defines specific areas of intervention for these companies. In addition, it provides a wealth of first-hand case studies that exemplify the ongoing developments and the fundamental challenges and opportunities of mandated CSR.

An Overview of Legitimacy Theory on the Influence of Company Size and Industry Sensitivity Towards CSR Disclosure

Author : Badingatus Solikhah
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis An Overview of Legitimacy Theory on the Influence of Company Size and Industry Sensitivity Towards CSR Disclosure by : Badingatus Solikhah

Download or read book An Overview of Legitimacy Theory on the Influence of Company Size and Industry Sensitivity Towards CSR Disclosure written by Badingatus Solikhah and published by . This book was released on 2017 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issue about CSR disclosure increases rapidly, while the research related to CSR disclosure found dissimilar results. The purpose of this study was to analyze the effect of industry sensitivity and company's size on CSR disclosure based on legitimacy theory. The 117 manufacturing companies listed in Indonesian Stock Exchange were used as the sample. CSR disclosure was measured by using the Global Reporting Initiative (GRI) index 4.0 version, which has not been widely used in previous studies. The methods used in this study were descriptive analysis and multiple regression analysis. The results support legitimacy theory that states there is a social contract between the company and the society. More specifically, high profile industry (oil and gas, agriculture, mining, fisheries, chemical, automotive, consumer goods, food and beverage, paper, pharmaceuticals, plastics and construction) disclose CSR broader than low profile industry. The larger companies will encourage them to expand their disclosure of social responsibility. Further research can use more varied measurement for CSR Disclosure because this paper uses only a score of 0 and 1. Weighting scale which can be used for each item of criteria such as 0 (undisclosed), 1 (otherwise disclosed in this narrative), 2 (if expressed in narrative and numbers).

The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation

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Author : Clara Cahyani
Publisher :
ISBN 13 :
Total Pages : 7 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation by : Clara Cahyani

Download or read book The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation written by Clara Cahyani and published by . This book was released on 2017 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: Objective - The objective of this research is to examine the effect of leverage, board of commissioner, foreign ownership, company age and company size towards the disclosure of CSR implementation. Leverage was measured by debt to asset ratio (DAR), board of commissioner was measured by the number of commissioners, company age was measured by the difference of research year and listing year, and company size was measured by the in total asset.Methodology/Technique - This research uses the published reports and financial statements of 55 companies listed in the manufacturing sector of the Indonesia Stock Exchange from the period of 2013-2014. Selection was based on purposive sampling. Data were analyzed using the multiple regression approach.Findings - The results showed that leverage that was measured by the DAR, board of commissioners, foreign ownership, company age, and company size, all simultaneously, have a significant effect towards the disclosure of CSR implementation. The board of commissioner has a positive significant effect towards the disclosures of CSR implementation while leverage that was measured by DAR, foreign ownership, company age, and company size have no effect towards the disclosures of CSR implementation.Novelty - This research proves that bigger companies tend to implement CSR more broadly so the disclosure of CSR implementation can be on a wider scope too.

Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking

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Author : Rowland Bismark Pasaribu
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking by : Rowland Bismark Pasaribu

Download or read book Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking written by Rowland Bismark Pasaribu and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange. This research aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in Indonesia stock exchange period 2008-2012. The result shows that (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management.

Intellectual Capital Disclosure and Performance of Consumer Goods Firms

Author : Rehanet Isa
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1527570118
Total Pages : 219 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis Intellectual Capital Disclosure and Performance of Consumer Goods Firms by : Rehanet Isa

Download or read book Intellectual Capital Disclosure and Performance of Consumer Goods Firms written by Rehanet Isa and published by Cambridge Scholars Publishing. This book was released on 2024-01-11 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.

IPSC 2023

Author : Agus Wahyudi Salasa Gama
Publisher : European Alliance for Innovation
ISBN 13 : 1631904361
Total Pages : 503 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis IPSC 2023 by : Agus Wahyudi Salasa Gama

Download or read book IPSC 2023 written by Agus Wahyudi Salasa Gama and published by European Alliance for Innovation. This book was released on 2023-12-19 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: IPSC organized by Faculty of Economic and Business Universitas Mahasaraswati Denpasar, Universiti Teknologi Mara-Malaysia and Universitas Terbuka-Indonesia. IPSC aims to address the challenges associated with the modern research produced in the public sector. As new advancements are constantly emerging, early-career academics, scholars, and researchers are finding it harder to stay abreast of these developments. The conference seeks to provide support to these individuals by helping them stay up-to-date with the latest advancements. The 5th International Public Sector Conference (IPSC) 2023 with the theme "Strategic Alliance and Sustainabillity of Public Sector Organization in Digital Era" with focus and scopes encourages researchers of all levels to showcase their investigative research findings by presenting appropriate papers or presentations at the event, regardless of their particular educational research field. Those who submit the best research articles will be duly rewarded with an incredible opportunity to have their research outcomes published in top-tier publications and magazines that are globally renowned. This not only helps them gain the necessary exposure to spread the word about their research work among international research communities but also opens up numerous opportunities for funding and conducting advanced research projects.

ICBAE 2022

Author : Bima Cinintya Pratama
Publisher : European Alliance for Innovation
ISBN 13 : 1631903640
Total Pages : 1100 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ICBAE 2022 by : Bima Cinintya Pratama

Download or read book ICBAE 2022 written by Bima Cinintya Pratama and published by European Alliance for Innovation. This book was released on 2022-08-23 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 3rd International Conference of Business, Accounting, and Economics (ICBAE) 2022 continued the agenda to bring together researchers, academics, experts and professionals in examining selected themes by applying multidisciplinary approaches. This conference is the third intentional conference held by the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2022, this event will be held on 10-11 August at the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 3rd ICBAE UMP 2022 is “Innovation in Economic, Finance, Business, and Entrepreneurship for Sustainable Economic Development”. It is expected that this event may offer a contribution for both academics and practitioners to conduct research related to Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer review was used in the paper selection.

ACHITS 2019

Author : Eddy Yunus
Publisher : European Alliance for Innovation
ISBN 13 : 1631901966
Total Pages : 658 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ACHITS 2019 by : Eddy Yunus

Download or read book ACHITS 2019 written by Eddy Yunus and published by European Alliance for Innovation. This book was released on with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: e would like to welcome you to the ASIAN CONFERENCE ON HUMANITIES, INDUSTRY, AND TECHNOLOGY FOR SOCIETY hosted by, Dr Soetomo University on 30 - 31 July 2019 at Dr Soetomo University, Surabaya, East Java, Indonesia. The conference aims to provide all researchers with the opportunity to share their research in the areas of Social Science, Industry, & Technology to the International community. This Conference accepts all paper related to Humanities, Industrial Revolution, Applied Technology and Engineering for Sustainable Society and our Objectives is to promote an exchange of research ideas and knowledge among local and international researchers and alsi to provide a platform for research collaborations among local and international researchers and institutions of higher learning.

Environmental, Social, and Governance Perspectives on Economic Development in Asia

Author : William A. Barnett
Publisher : Emerald Group Publishing
ISBN 13 : 1801175969
Total Pages : 239 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Environmental, Social, and Governance Perspectives on Economic Development in Asia by : William A. Barnett

Download or read book Environmental, Social, and Governance Perspectives on Economic Development in Asia written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2021-11-08 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Asia.

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

Download Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022) PDF Online Free

Author : Tulus Suryanto
Publisher : Springer Nature
ISBN 13 : 2384761129
Total Pages : 256 pages
Book Rating : 4.3/5 (847 download)

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Book Synopsis Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022) by : Tulus Suryanto

Download or read book Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022) written by Tulus Suryanto and published by Springer Nature. This book was released on 2024-01-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book.It is our great pleasure to announce the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022, host to host) and we would like to invite you to participate in the event. The conference will be held on 04 – 05 November 2022 in hybrid .The main objective of the multidisciplinary conference is to provide a platform for researchers, professionals, scholars and academicians to exchange and share their knowledge, information, new ideas and experience in person with their peers expected to join from different parts on the world. This gathering will help the delegates to establish research or business relations as well as to find international linkage for future collaborations in their career path. We hope that ICOSTELM 2022 outcome will lead to significant contributions to the knowledge base in these up-to-date scientific fields in scope. In addition, this conference will also offer opportunities for academicians, researchers, engineers, economist, entrepreneurs, journalist, and industry experts to meet and interact with local and international participants. This conference is organized by STEBI Lampung Indonesia, Coorporation With Asia e University Malaysia, Universiti Teknologi MARA (UITM) Shah Alam, Universiti Teknologi MARA (UITM) Cawangan Pulau Pinang Malaysia , International Balkan University Skopje North Macedonia, Geomatica Universiti College Malaysia, Faculty of Law Universitas Diponegoro , Universitas Pembangunan Veteran Jakarta , Universitas Islam Negeri Datokarama Palu, Universitas Jenderal Achmad Yani (UNJANI) Bandung, Universitas Sultan Ageng Tirtayasa Banten, Universitas Tarumanegara, Universitas Islam Negeri Antasari Banjarmasin and Magister Ilmu Pemerintahan FISIP - UNILA

The Disclosure of Corporate Social Responsibility Information Influencing Cost of Capital of Companies Listed on the Stock Exchange of Thailand

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Author : Upawadee Neungvanna
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Disclosure of Corporate Social Responsibility Information Influencing Cost of Capital of Companies Listed on the Stock Exchange of Thailand by : Upawadee Neungvanna

Download or read book The Disclosure of Corporate Social Responsibility Information Influencing Cost of Capital of Companies Listed on the Stock Exchange of Thailand written by Upawadee Neungvanna and published by . This book was released on 2019 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is conducted about corporate social responsibility disclosure according to guidelines to corporate social responsibility reporting of Global Reporting Initiative (GRI) through annual report (Form 56-1), annual financial statement, footnotes to financial statement, corporate social responsibility report, and corporate sustainability report in 2016 of 220 companies listed in the Stock Exchange of Thailand with path analysis method. The findings from the study can be described below. Causal factors in total assets value (TAS) and corporate liquidity had significant positive influence on corporate social responsibility disclosure on environment (ENV), economic (ECO), and social (SOC) with a path coefficient of 0.12*, 0.17**, 0.13**, 0.12*, 0.12** and 0.09* respectively. Casual factors in profitability (PRO) had significant negative influence on corporate social responsibility disclosure on environment (ENV) with a path coefficient of -0.13*. Meanwhile, casual factors in ownership structure (OWN) had significant negative influence on corporate social responsibility disclosure on environment (ENV), economic (ECO), and social (SOC) with a path coefficient of -0.13*, -0.12* and -0.16** and the research study results also found that corporate social responsibility disclosure on environment (ENV) had direct positive influence on cost of debt (COD) with a path coefficient of 0.40* and had negative influence on cost of equity (COE) with a path coefficient of -0.13* and a statistical significance level of 0.05.

Communicating Corporate Social Responsibility Activities to Public

Author : Iin Mayasari
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Communicating Corporate Social Responsibility Activities to Public by : Iin Mayasari

Download or read book Communicating Corporate Social Responsibility Activities to Public written by Iin Mayasari and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The paper aims to evaluate the implementation of stakeholder theory including the elements of environment, community, employee, supplier and consumers in social activities of companies. The evaluation of corporate social responsibilities can be traced from the reporting activities on companies' website. Methodology: A content analysis of companies that listed in LQ45 and some other companies that publish their corporate social activities on website. There are fifteen industries and 101 companies. The industries are Mining & Energy,Telecommunication & Service, Food & Beverage, Construction, Automotive, Banking, Insurance, Pharmaceutical, Non-Cyclical Consumer Goods, Transportation, Broadcasting, Materials, Industrials, Natural Gas, Real Estate. Findings: The percentage of corporate social responsibility activity of mining and energy industry on environment was 16,90%. It was the highest percentage of corporate social responsibility on environment. The magnitude and proportion of corporate social responsibilities that reported on the website is relatively unequal. The highest proportion lies in environment, community, and consumer. The least proportion lies in supplier. Originality/Value: The literature on social responsibility drives the growth of internet tools to promote social business activities. The importance lies in the spreading information of business activities in order the public recognizes what the companies are doing and have accomplished.The website can describe the communication as the e-reputation. The corporate website is used to attain the interest of stakeholders. It is the tool of marketing communication to convey corporate social responsibility message and enhance brand equity. The information disclosure provides public with the activities regarding stakeholder perspectives including environment, society, supplier, consumers.

Corporate Social Responsibility and Sustainable Development

Author : Risa Bhinekawati
Publisher : Taylor & Francis
ISBN 13 : 1315395452
Total Pages : 261 pages
Book Rating : 4.3/5 (153 download)

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Book Synopsis Corporate Social Responsibility and Sustainable Development by : Risa Bhinekawati

Download or read book Corporate Social Responsibility and Sustainable Development written by Risa Bhinekawati and published by Taylor & Francis. This book was released on 2016-12-19 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book supports Sen’s assertions that poverty can be alleviated if the capability of individuals is improved. Beyond that, this book shows that sustainable development goals can be achieved when the company’s CSR programs and social capital development in improving people’s capabilities are combined with necessary finance access and market access for the poor. The theoretical model developed from the journey of Astra International, one of the largest public-listed companies in Indonesia, is replicable for other companies aspiring to be sustainable in developing countries. The model shows a virtuous cycle between the corporate aim, CSR programs, social capital and corporate sustainability.

Corporate Social Responsibility Reporting in China

Author : Jieqi Guan
Publisher : Routledge
ISBN 13 : 1351847627
Total Pages : 146 pages
Book Rating : 4.3/5 (518 download)

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Book Synopsis Corporate Social Responsibility Reporting in China by : Jieqi Guan

Download or read book Corporate Social Responsibility Reporting in China written by Jieqi Guan and published by Routledge. This book was released on 2017-10-25 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.