Analysis of Company Size, Financial Leverage, and Profitability and Its Effect to CSR Disclosure

Riantani, Suskim; Nurzamzam, Hafidz

doi:10.15294/jdm.v6i2.4308

Cited by 17 publications

(22 citation statements)

References 7 publications

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“…Based on the results of statistical analysis in this study found no effect of profitability proxied with ROA on CSR disclosure. These results are supported by research (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012) failed to find a significant effect between profitability and CSR disclosure. This is because companies that have high profitability are not necessarily to disclose more social activities in its annual report, because the company is more profit oriented.…”

Section: Resultsmentioning

confidence: 59%

“…Meanwhile, there are inconsistencies in the results of profitability research on CSR disclosure. Several previous research findings found that the results of profitability is not proven significantly affected the level of CSR disclosure (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012).…”

Section: Introductionmentioning

confidence: 97%

“…In other words, profitable companies must justify that they operate within the norms of society. Instead, (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012) found no relationship between corporate profitability and the level of CSR disclosure. Consistent with previous research, current research will use return on assets as a measure of profitability.…”

Section: Introductionmentioning

confidence: 98%

See 2 more Smart Citations

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

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Abstract:Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

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Section: Resultsmentioning

confidence: 59%

Section: Introductionmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 98%

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CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

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“…Changing economic conditions can affect the activities and performance of the company, and can cause a high risk, especially in terms of funding difficulties, resulting in companies experiencing financial difficulties, ranging from mild to severe difficulty even to bankruptcy or experienced bankruptcy commonly known as financial distress (Frydman et al, 1985;Habib et al, 2013;Riantani & Nurzamzam, 2015;Uzhegova, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Role of Current Ratio, Operating Cash Flow and Inflation Rate in Predicting Financial Distress: Indonesia Stock Exchange

Setyawati

Amelia

2018

JDM

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We believe company financial statements can be used as a tool to analyze and also as an indicator to know the financial performance. The financial statements contain information for various financial ratios, which are an important tool for assessing the company’s financial performance in the future. The purpose of this research is to know the role of the current ratio, operating cash flow, and the inflation rate in predicting financial distress of consumer goods industry sector listed in the Indonesia Stock Exchange period 2011–2015. Financial distress prediction models need to be developed to assist managers in overseeing company performance and help identify important trends. To analyze the current ratio, operating cash flow, and the inflation rate has a probability of occurring financial distress for the company, used logistic regression. From this study resulted in the finding that the probability of a company exposed by financial distress is caused by operating cash flow, while the current ratio and the inflation rate have a smaller probability of the company of consumer goods to be exposed by financial distress.

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“…As a result the possibility of false financial statement can be noticed. Some earning management predictors are deferred tax assets, discretionary accrual (Wu et al, 2016), leverage¸ company size, and tax planning (Dewi & Fenny, 2011;Ulfah, 2013;Riantani & Nurzamzam, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

Widiatmoko

Mayangsari

2016

JDM

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The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management. Info Article

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Analysis of Company Size, Financial Leverage, and Profitability and Its Effect to CSR Disclosure

Cited by 17 publications

References 7 publications

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

The Role of Current Ratio, Operating Cash Flow and Inflation Rate in Predicting Financial Distress: Indonesia Stock Exchange

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

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