Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies

Waluyo, Waluyo

doi:10.35808/ersj/840

Cited by 49 publications

(91 citation statements)

References 11 publications

(11 reference statements)

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“…He showed that the factors such as the scale of enterprises, years of operation, novation capacity, export intensity, management skills, financial performance, product competitiveness, government intervention and legal environment have a strong influence on improving the CSR disclosure. Waluyo (2017) showed that firm size and firm age are positively linked to CSRD. Cormier et al (2005) and Al-Gamrh and AL-Dhamari (2016) proved that there is a positive relationship between the corporate age and the level of CSR disclosure, whereas Rahman (2011) did not find this connection between them.…”

Section: The Relationship Between Csr Disclosure and Company's Agementioning

confidence: 99%

Empirical study on the effective factors of social responsibility disclosure of Iranian companies

Salehi

Tarighi

Rezanezhad

2019

JABES

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Purpose The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size. Design/methodology/approach The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software. Findings The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees. Practical implications Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience. Originality/value The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

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Section: The Relationship Between Csr Disclosure and Company's Agementioning

confidence: 99%

Empirical study on the effective factors of social responsibility disclosure of Iranian companies

Salehi

Tarighi

Rezanezhad

2019

JABES

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“…Perusahaan yang besar biasanya mempunyai informasi yang lebih banyak untuk memenuhi kebutuhan para stakeholders. Hasil penelitian yang dilakukan oleh (Abdullahi & Ali, 2018), (Cahyaningtyas, 2018), (Oktavianawati & Sri, 2018), (Waluyo, 2017), (Ilene, 2016), (Dijk, 2015), (Trencansky et al, 2014), (Lucyanda & Siagian, 2012))menemukan bahwa ukuranperusahaan berpengaruh terhadap CSRD. Adanya pengungkapan sosial menyebabkan pengurangan biaya politis bagi perusahaan.…”

Section: Pendahuluanunclassified

“…Berdasarkan agency theory bahwa perusahaan besar memiliki biaya keagenan yang besar pula, sehingga perusahaan akan lebih banyak mengungkapkan aktivitas social dan lingkungannya yang pada nantinya akan berpengaruh terhadap keberlanjutan Perusahaan kedepannya. Temuan dari (Abdullahi & Ali, 2018), (Cahyaningtyas, 2018), (Oktavianawati & Sri, 2018), (Waluyo, 2017), (Ilene, 2016), Djik (2015), (Trencansky et al, 2014), (Lucyanda & Siagian, 2012) menunjukkan bahwa ukuran perusahaan berpengaruh terhadap CSRD. H 3 : Ukuran Perusahaanberpengaruh Positif terhadap CSRD Leverage adalah rasio total utang terhadap total ekuitas.…”

Section: Ukuran Perusahaanunclassified

“…Hal ini disebabkan karena perusahaan besar lebih dikenal di masyarakat dan dampak yang ditimbulkan akibat aktivitas perusahaan akan lebih besar pula. Hasil penelitianini sejalan dengan temuan dari (Abdullahi & Ali, 2018), (Oktavianawati & Sri, 2018), (Waluyo, 2017), Ilene (2016), (Dijk, 2015), (Trencansky et al, 2014), (Lucyanda & Siagian, 2012)) menemukan bahwa ukuran perusahaan berpengaruh terhadap CSRD.…”

Section: Tabel 5 Hasil Uji Multikolinearitasunclassified

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Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018

2020

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The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure

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“…[3] Compared to smaller companies, large companies tend to use accounting methods that can reduce periodic profits. [22] Company size is a proxy for political aspects. Political cost arises from conflicts of interest among the company and the government.…”

Section: Literature Reviewmentioning

confidence: 99%

Good Corporate Governance and Bondholder-Shareholder Conflict: Case of Implementation Accounting Conservatism for Mining Company

Waluyo¹

2019

Proceedings of the the First International Conference on Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Banda

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The application of Accounting Conservatism Principle can lead to different kind of assessment in various companies. Due to the application of this principle, financial statements are no longer considered as obligatory tools to evaluate company's risk. On the contrary, other parties state that the application of the Accounting Conservatism Principle can generate reasonable financial reports and provide relevance in Financial Information. The objective of this study is to analyze the effect of good corporate governance and bondholder-shareholder conflict against company accounting conservatism. The analysis of accounting conservatism is done using quantitative methods. In addition, data testing is done using classical assumption and hypothesis testing is conducted using multiple linear regression models. The level of accounting conservatism is measured using the value of accruals and the market value. The sample used is a mining company listed on the Indonesia Stock Exchange in 2014-2018. The results of the research show that each company implements accounting conservatism on a different level. In managerial ownership of accrual accounting, the effects of conservatism can be seen in several aspects; it is different from the approach in which the market value of managerial ownership did not affect the significance of accounting conservatism. Institutional ownership does not affect accounting conservatism when measured using accrual approach, but it has the effect on market value when measured. The presence of independent directors and market value when measuring accrual are able to influence the level of accounting conservatism.

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Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies

Cited by 49 publications

References 11 publications

Empirical study on the effective factors of social responsibility disclosure of Iranian companies

Empirical study on the effective factors of social responsibility disclosure of Iranian companies

Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018

Good Corporate Governance and Bondholder-Shareholder Conflict: Case of Implementation Accounting Conservatism for Mining Company

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