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Journal : Binus Business Review

The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR) Swandari, Fifi; Sadikin, Ali
Binus Business Review Vol 7, No 3 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i3.1792

Abstract

Corporate Social Responsibility (CSR), indicator used was the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the samples. This research used multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Moreover, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing faced business risks rather than on CSR program. Last, company size has no effect on the company CSR.
The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR) Fifi Swandari; Ali Sadikin
Binus Business Review Vol. 7 No. 3 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i3.1792

Abstract

Corporate Social Responsibility (CSR), indicator used was the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the samples. This research used multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Moreover, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing faced business risks rather than on CSR program. Last, company size has no effect on the company CSR.
Co-Authors ,, Surahmat ,, Yuliani ,, Yuliyanto Abdul Hadi Abdul Hadi Abdul Hadi Adi Suharna Ahmad Yunani Ali Sadikin Amirah, Nida Anshari, Muhammad Aditiya Antowijoyo, Tarmaji Azzahra, Ummi Fajarina Basuki Setiyo Widodo Budhiyanto, Arif Bustani, Bustani Claudia, Meiske DARMANSYAH . Dian Masita Dewi Ditta Rahmatika Doly Silado Sijabat Doni Stiadi Dwi Bramantio Dwi Bramantio, Dwi Effendi, Widyar Elma Abnaina Eny Sri Harmeny ERNAWATI Fairuz Zabady Zainal Abidin Putera Fajar Eka Prasetyo Fariany, Gusti Rina Firdausya, Zanera Saroh Haifa Lestari Haliza, Nur Harmeny, Eny Sri Heryadi, Julius Imadudin, Zaki Indah Saptorini Iwan Setiawan Iwan Setiawan Laila Refiana Said Laila Refiana Said Lauria Arisandy Zalukhu Listi Armea M Effendi M Ziyad M. Yamin Mahfudzah Hidayati Rahmi Maulida, Sri Muhammad Aditiya Anshari Muhammad Handry Imansyah Muhammad Irsyad Ash Siddiqi Muhammad Riza Firdaus Noormuliyaningsih, Tri Nur Putra Rakhmadani Prasetyo, Fajar Eka Prasetyo, Heri Prihatiningrum, RR Yulianti Prihatiningrum, RR. Yulianti Putera, Fairuz Zabady Zainal Abidin Raden Roro Yulianti Prihatiningrum Redawati Rezeki, Yuliarti Rizkya, Syafa Rr. Eko Giyartiningrum Rusniati Rusniati Sadikin , Ali Saptorini, Indah Sari Muliana Rian Septina, Siska Siska Septina Siti Fatimah Sufi Jikrillah Suharna, Adi Surahmat Suratno Suratno Sutrisno, Yeni Hairida Syamsiar, Syamsiar Tarmaji Antowijoyo Tri Noormuliyaningsih Tri Wahyuningsih Tri Wahyuningsih Wardhana, Muhammad Ridha Wehdawati Wehdawati ., Wehdawati Widodo, Basuki Setiyo Widyarfendhi Widyarfendhi Yuli, Yuliarti Rezeki Yuliarti Rezeki Yuliyanto Zakhyadi Ariffin Zaki Imadudin