Corporate Social Responsibility and GCG Disclosure on Firm Value with Profitability

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Firdaus, Joova Irjaswara

doi:10.26668/businessreview/2022.v7i3.e655

Cited by 14 publications

(11 citation statements)

References 3 publications

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“…This study's results align with research conducted by Sabatini & Sudana (2019), which explains that corporate social responsibility has a significant negative effect on firm value. On the other hand, this study is not in line with research conducted by Riyadh et al (2022), which found that corporate social responsibility has a significant positive effect on firm value.…”

Section: Effect Of Corporate Social Responsibility On Firm Valuecontrasting

confidence: 99%

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Putri,

Cahyadi

2023

ijaeb

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In today's dynamic and competitive business conditions, companies must be able to adapt and have the ability to compete so that company goals can be achieved. Company goals can be reflected through the ability to increase company value. This study aimed to examine the effect of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value with financial performance as mediation. The population of this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study used a purposive sampling method and data analysis techniques using SmartPLS 4.0 by testing the direct and indirect effects between the independent and dependent variables. The results showed that family ownership has a significant effect on firm value, agency costs have a significant effect on firm value, corporate social responsibility has a significant effect on firm value, financial performance has a significant effect on firm value, but environmental performance has no significant effect on firm value. Then, family ownership and corporate social responsibility have no significant effect on financial performance, while agency costs and environmental performance have a significant effect on financial performance. Furthermore, based on research on indirect effects, financial performance does not mediate the influence of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value.

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Section: Effect Of Corporate Social Responsibility On Firm Valuecontrasting

confidence: 99%

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Putri,

Cahyadi

2023

ijaeb

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“…This aligns with the Good Management Theory statement that CSR is related to the company's financial performance (Budi, 2021). (Riyadh, Al-Shmam, and Firdaus 2022) and (Hermawan et al 2023) state that CSR has a significant effect on financial performance in Indonesian companies. Islamic banks are required to publish ICSR reports on the website of each bank so that the public can find out information, which hopefully can increase public trust.…”

Section: Introductionsupporting

confidence: 81%

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

Puspitasari,

Jururi,

Hidayat

2023

J. Professional Business Review

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Purpose: The objective of this study was analyze the interrelationships of internal financial factors, which include financing risk and capital adequacy, ICG and ICSR as determinants of ROA in Islamic banking in Indonesia. Theoretical framework: Previous studies have provided mixed results regarding the application of ICG to profitability. Therefore, it is necessary to re-examine the implementation of ICG on the profitability of Islamic banks. Design/methodology/approach: The research sample consist of 14 sharia commercial banks in Indonesia in the study period 2012 to 2021 with a total of 130 observations. This study used multiple regression analysis. Findings: The results showed a negative effect of NPF on ROA financial performance. Furthermore, there was a positive effect of CAR and ICG disclosure on ROA financial performance. Meanwhile, disclosure of ICSR had no significant effect on ROA financial performance. Age control variables and Islamic bank size were found to have no effect on ROA. Research, Practical & Social implications: The government can make a regulation requiring Islamic banks in Indonesia to carry out ICSR because it is more suitable with business forms that use Islamic concepts. Originality/value: This study offers an examination of the factors affecting financial performance of financial and non-financial factors. Financial factors are seen in terms of financing risk and capital adequacy while non-financial factors are represented by sharia governance and sharia social responsibility in sharia commercial banks in Indonesia.

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“…The p-value of GCG at financial performance is (0.000 < 0.05); beta 0.334 and t value 5.204 then it can be drawn GCG has positive significant effects at financial performances, H2 proved. GCG where each individual is motivated by his own interests so that it can cause conflict between principals and agents (Riyadh et al, 2022). This encourages the existence of GCG to be placed in an honorable position.…”

Section: Resultsmentioning

confidence: 99%

Company Size as Moderating Variable of Intellectual Capital and Good Corporate Governance Towards the Financial Performance of Banking Firms

Novitasari

2023

j. p pengembangan sains h.

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The level of business competition is very dynamic, causing companies to take various ways to improve performances that can be viewed through financial statements. This study aims to analyze the company size as moderating variable for intellectual capital also good corporate governance after financial performance at banking firm at Indonesia Stock Exchange. This research was conducted on banking companies because banking is one of the most competitive industries and has an important influence on the economy. Research sample are banking companies listed on the Indonesia Stock Exchange from 2018 to 2021, reviewed via company annual reports. This paper examined Return on Assets (ROA), Value Added Intellectual Coefficient (VAICTM), GCG index and company size. The sampling method using a purposive sampling technique and a sample of 44 companies were counted. The data analysis technique uses SEM PLS. Based on the results of the analysis, value added intellectual coefficient and Good corporate governance give positive significant effect at financial performance meanwhile Company size has no significant effect on the relationship between the value added intellectual coefficient and the financial performance and weakens the relationship between the influence of good corporate governance towards financial performances of banking companies on the Indonesia Stock Exchange. These implications can help companies maximize their financial performance in a competitive business environment.

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Corporate Social Responsibility and GCG Disclosure on Firm Value with Profitability

Cited by 14 publications

References 3 publications

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

Company Size as Moderating Variable of Intellectual Capital and Good Corporate Governance Towards the Financial Performance of Banking Firms

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