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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Prosiding National Conference for Community Service Project
Tommy William
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance? Muhammad Taufik; Tommy William
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3236

Abstract

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.
Pelaksanaan Kegiatan Pengabdian kepada Masyarakat Kampung Tua, Patam Lestari di Kota Batam Julyanna Julyanna; Rini Kasista; Reny Reny; Shandy Shandy; Tommy William; Hartanto Hartanto; Alex Sandro; Arjun Saputra
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kampung Tua, Kelurahan Patam Lestari, Kecamatan Sekupang, Kota Batam memiliki sistem keamanan masyarakat yang tergolong kurang. Tidak ketatnya pengontrolan kendaraan keluar masuk wilayah menyebabkan ketidaknyamanan masyarakat. RW dan RT sadar akan hal ini namun dikarenakan anggaran yang terbatas, perangkat pun tidak bisa melakukan tindakan guna memperbaiki sistem keamanan masyarakat. Untuk mengatasi permasalahan ini maka diperlukan pembangunan portal jalan supaya warga dapat membatasi kendaraan asing yang keluar masuk Kampung Tua dengan bebas. Penyelesaian masakah ini diatasi dengan menggunakan 3 tahap yang terdiri atas observasi, perencanaan, dan pelaksanaan. Kegiatan pengabdian masyarakat ini dilaksanakan di Kampung Tua yang mana merupakan RW 01 dari Kelurahan Patam Lestari dengan luaran mengharapkan sistem keamanan masyarakat dapat meningkat dan warga pun merasakan kenyamanan.
Co-Authors Alex Sandro Arjun Saputra Hartanto Hartanto Julyanna Julyanna Muhammad Taufik Reny Reny Rini Kasista Shandy Shandy