Pengungkapan Corporate Social Responsibility: Ukuran Dan Pertumbuhan Perusahaan, Serta Risiko Keuangan

Octarina, Nisha; Majidah, Majidah; Muslih, Muhamad

doi:10.23969/jrak.v10i1.1060

Cited by 8 publications

(7 citation statements)

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“…Nevertheless, the findings of this study align with the research conducted by (Astuti et al, 2018), which state that the disclosure of CSR cannot mediate the relationship between capital structure and firm value. The findings of this research do not support the stakeholder theory, which states that firm should not operate solely for their interests, so firm need to provide benefits to many parties to create value for the firm (Octarina et al, 2018). The findings of this research do not follow the research of (Lomboan et al, 2016), which states that firm growth significantly influences firm value through CSR.…”

Section: Discussioncontrasting

confidence: 76%

The Relationship Between Information Asymmetry, Media Exposure, Capital Structure, Firm Growth, CSR and Firm Value

Sitohang,

Syah,

Sibarani

2023

JRAK

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The purpose of this investigation is to explore the influence of information asymmetry, media exposure, capital structure, and firm growth on the value of the enterprise and to determine whether CSR acts as a mediator in this connection. The study involved examining 49 mining companies that were listed on the Indonesia Stock Exchange during the 2015-2020 period. The research methodology used purposive sampling to select ten companies that met specific criteria. The research results indicate that CSR was not significantly influenced by information asymmetry, capital structure, and firm growth. However, the research findings suggest that media exposure had a favourable effect on CSR. All four factors - information asymmetry, media exposure, capital structure, and firm growth- had a beneficial influence on firm value. Moreover, the research revealed that CSR did not act as a mediator between information asymmetry, media exposure, capital structure, and growth in firm value.

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Section: Discussioncontrasting

confidence: 76%

The Relationship Between Information Asymmetry, Media Exposure, Capital Structure, Firm Growth, CSR and Firm Value

Sitohang,

Syah,

Sibarani

2023

JRAK

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“…The results of this study are in line with research by Adriana & Uswati Dewi (2019); Fahad & Nidheesh (2020); Maulia & Yanto (2020); Nur et al, (2019); Orazalin & Mahmood (2020); Solikhah & Winarsih (2016) that firm size has a positive effect on environmental disclosure. Firm size also partially possitively affect of CSR disclosure (Octarina et al, 2018). Nur et al, (2019) added that companies with high total assets would have increased market capitalization and have a high social impact on the management of company assets so that companies will carry out extensive environmental disclosures.…”

Section: Discussionmentioning

confidence: 99%

Environmental Disclosure Information: The Role of Environmental Certification and Firm Size

Indriastuti

Chariri

Fuad

2022

JRAK

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Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders.

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“…Companies with high asset values will make more CSR disclosures because a larger capital makes a company can carry out a CSR. Indriyani & Yuliandhari (2020); Indriyani & Sudaryati (2020); Ruroh & Latifah (2018); (Octarina et al, 2018); (Hamdani et al, 2017) suggested that company size has a positive effect on CSR disclosure.…”

Section: Methodsmentioning

confidence: 99%

Board Diversity and Corporate Social Responsibility Disclosures

Lestiananda,

Nugrahanti,

Theotama

2023

JRAK

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Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.

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Pengungkapan Corporate Social Responsibility: Ukuran Dan Pertumbuhan Perusahaan, Serta Risiko Keuangan

Cited by 8 publications

References 0 publications

The Relationship Between Information Asymmetry, Media Exposure, Capital Structure, Firm Growth, CSR and Firm Value

The Relationship Between Information Asymmetry, Media Exposure, Capital Structure, Firm Growth, CSR and Firm Value

Environmental Disclosure Information: The Role of Environmental Certification and Firm Size

Board Diversity and Corporate Social Responsibility Disclosures

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