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All Journal IQTISHADIA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Prosiding University Research Colloquium
Eko Sugiyanto
Universitas Muhammadiyah Surakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015) Anna Sukasih; Eko Sugiyanto
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4894

Abstract

The aim of this research is to analysis the influence of managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance on the disclosure of Corporate Social Responsibility (CSR). The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the company’s annual report. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique and found 24 companies, with 5 years of observation. So, the total sample studied was 120. The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this study using multiple regression analysis with t-test, f, and coefficient of determination. The result indicate that managerial ownership and institutional ownership have a significant influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, audit committee, size of board of commissioners, and environmental performance don’t have significant influence on the disclosure of Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility (CSR), managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance.
Corporate Social Responsibility and Firm Value with Profifitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables Eko Sugiyanto; Rina Trisnawati; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14107

Abstract

The purpose of this study was to analyze the influence of CSR on firm value with profitability, company size, managerial ownership and board of commissioners as moderating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies . This research uses statistical analysis by regression analysis with moderating variables. The results in this study are corporate social responsibility had  affect the value of the company. Company profitability and size can moderate the relationship of CSR to firm value. Whereas managerial ownership and the board of commissioners cannot moderate the relationship of CSR to the value of the company).
Co-Authors Anna Sukasih Eny Kusumawati lukman hakim Lukman Hakim Rina Trisnawati Sri Padmantyo Zulfa Irawati