<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>
Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).
<p align="center"><strong><em>Abstract</em></strong></p><p align="center"><strong><em></em></strong><em>Mergers and acquisitions (MA) is one method of doing business combinations</em><em> </em><em>(Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013)</em><em>. This study aims to determine the predictability of stock’s beta listed on the Stock Exchange after the successful MA. Furthermore, this study is also to examine the effect of liquidity and financial leverage to Beta Stocks in companies listed on the Stock Exchange after MA. The Fowler and Rorke methods are used to correct the beta. The analysis method used is one sample t-test and multiple linear regression. The beta value of 0.79 is significant at the 5% level (2.86 > 2.13). The result indicated that the beta value has the ability to minimize the risk (predictable). Liquidity and Financial Leverage have no significant effect on Beta Stocks.</em></p><p align="center"><strong><em>Abstra</em></strong><strong><em>k</em></strong></p><p align="center"><em>Merger dan akuisisi (MA) merupakan salah satu cara dalam melakukan penggabungan bisnis </em><em>(Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013)</em><em>. </em><em>Penelitian ini bertujuan untuk mengetahui prediktabilitas beta saham yang tercatat di Bursa Efek setelah MA. Lebih lanjut, penelitian ini juga untuk menguji pengaruh likuiditas dan financial leverage terhadap Beta saham pada perusahaan yang tercatat di Bursa Efek Indonesia setelah MA. Metode Fowler dan Rorke digunakan untuk mengkoreksi beta. Metode analisis yang digunakan adalah one sample t-test dan multiple linear regression. Nilai beta sebesar 0,79 adalah signifikan pada tingkat 5% (2,86 > 2,13). Hasil ini mengindikasikan bahwa nilai beta memiliki kemampuan untuk meminimalkan risiko (predictable). Likuiditas dan Financial Leverage tidak berpengaruh signifikan terhadap Beta Stocks.</em></p><p> </p><p><em><br /></em></p>
<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>
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