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All Journal Journal of Accounting and Investment Journal of Economics Research and Social Sciences
Susilo Nur Aji Cokro Darsono
Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta
Economics, Econometrics & Finance

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Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam Dinh Phung Tran; Phan Thu Hang Nguyen; Susilo Nur Aji Cokro Darsono
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.23 KB) | DOI: 10.18196/jai.v24i1.15832

Abstract

Research aims: This study examines the influence of firm size, firm age, current ratio, and type of audit company on the corporate social responsibility disclosure level and its impact on the financial performance of listed enterprises in Vietnam.Design/Methodology/Approach: Financial data were collected from the annual reports of 109 enterprises listed on the Ho Chi Minh City Stock Exchange, Vietnam, from 2016 to 2020. This research employed the Random Effects Model (REM), Fixed Effects Model (FEM), and Feasible Generalized Least Squares (FGLS) to deal with the drawbacks of the regression models, as mentioned.Research findings: The findings support the positive influence of firm size, firm age, and the type of auditing firm on the level of CSR information disclosure of listed manufacturing enterprises. Also, the extent of CSR disclosure positively affected financial performance, confirming the positive relationship between CSR disclosure level and financial performance.Theoretical contribution/Originality: This study contributes to governance theory by expanding and combining stakeholder and legitimacy theories with criteria for measuring the level of CSR disclosure in the Vietnamese context. Therefore, the study results are a valuable reference for theorists who tirelessly pursue the CSR topic.Practitioner/Policy implication: This study proposes recommendations for practitioners who should focus on enhancing the level of CSR disclosure to generate more benefits and result in better financial performance. Also, policy implications should be raising the senior managers’ awareness of the level of CSR disclosure, firm size, firm age, and type of audit and establishing a stable legal framework for the level of CSR disclosure in line with international standards and practices.Research limitation/Implication: The sample data were only collected from manufacturing companies listed on Ho Chi Minh Stock Exchange, and the analyzed content and measurement of the level of CSR disclosure primely relied on the enterprises’ annual reports.
The Effect of Working Mother on Children’s Cognitive Achievement Latifah Dian Iriani; Susilo Nur Aji Cokro Darsono; Maisaroh Samaee
Journal of Economics Research and Social Sciences Vol 7, No 1: February 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v7i1.17634

Abstract

Children's cognitive is the main role in increasing human capital. Female labor force participation is important not only for supporting economic growth but also for human capital. Moreover, female labor force participation can reduce the income gap based on gender and it gives women opportunity to increase their skills. Workers in the informal sector are more dominant than a worker in the formal sector in almost developing countries, especially women who are already married. Therefore, the effect of female labor participation is still on debated. This research aims to know the different effects of working mothers based on the formal and informal sectors on children’s cognitive development. This study is using IFLS 2, IFLS 3, IFLS 4, and IFLS 5. The sample is mother who have children aged 0-3 years old. Children’s cognitive is measured by national examination scores in Elementary school and Junior High school. Moreover, this study used a fixed-effect method to reduce the bias effect. The result shows that working mother in the formal sector affects children cognitively higher than children with working mother in the informal sector. Working mother in the formal sector has a higher impact on the short-term than long-term. Caused by mother education in the formal sector is higher than working mothers in the informal sector. Moreover, a working mother can be alleviated maternal education which means a higher maternal education can increase children's cognitive. Although maternal education has a higher impact when children are in elementary school and it tends to decrease when children are in Junior high school. Several children have a negative and significant effect on children's cognition but birth order has a positive and significant effect on children cognitive.
Co-Authors Dinh Phung Tran Latifah Dian Iriani Maisaroh Samaee Phan Thu Hang Nguyen