Praktek Corporate Social Responsibility (Csr) Di Perusahaan Multinasional

Titisari, Kartika Hendra

doi:10.23917/reaksi.v2i1.3497

Cited by 5 publications

(7 citation statements)

References 1 publication

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“…Rahmani (2013) discloses that corporate social responsibility with the environment dimension is a specific measurement based on the environmental dimension of sustainability that affects the impact of the organization on natural living systems including ecosystems, soil, water and air. The results of previous research (Titisari, Suwardi and Setiawan, 2010;Rahmani, 2013;and Haholongan, 2016) show that the environment dimension in CSR disclosure has a significant effect on cumulative abnormal return. Based on the theory and previous research, the hypothesis developed in this study as follows:…”

Section: Literatur Review and Hypothesesmentioning

confidence: 79%

“…The results of previous research (Titisari, Suwardi and Setiawan, 2010;Rahmani, 2013;and Haholongan, 2016) show that the environment dimension in CSR disclosure has significant effect on cumulative abnormal return. This proves that companies that perform and disclose CSR dimensions environment in the annual report is considered to have a good image by stakeholders, especially investors so that will be responded positively also by investors through fluctuations in stock prices of companies that increasing from period to period.…”

Section: Introductionmentioning

confidence: 79%

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The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

Indahsari

Widhianningrum

2018

JABE

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This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it's related to the welfare of the community especially employees.

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Section: Literatur Review and Hypothesesmentioning

confidence: 79%

Section: Introductionmentioning

confidence: 79%

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

Indahsari

Widhianningrum

2018

JABE

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“…Perusahaan multinasional mengalami tekanan yang lebih besar untuk bertahan dan beradaptasi dengan lingkungan yang berbeda di setiap negara. Perusahaan multinasional juga membutuhkan strategi untuk secara efektif merangkul budaya dan tradisi asing ke dalam praktik kerja agar dapat tetap bertahan di pasar global (Titisari, 2017). Di sisi lain perusahaan besar mempunyai lebih banyak kegiatan operasional, di mana dampak yang ditimbulkan juga lebih besar sehingga lebih diperhatikan oleh publik daripada perusahaan kecil (Hidayat, 2017).…”

Section: Pendahuluanunclassified

Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility

Pitriyani

Wirama

2021

E-Jurnal Akuntansi

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This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders. Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.

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“…Keberadaan perusahaan tidak bisa dipisahkan dari masyarakat sekitar sebagai lingkungan eksternalnya. Dilihat dari aspek sosial, perusahaan harus memberikan kontribusi positif secara langsung kepada masyarakat yaitu dengan meningkatkan kualitas kehidupan masyarakat (Titisari, 2011). Pengaruh pengungkapan Corporate Social Responsibility berdasarkan teori legitimasi merupakan salah satu cara untuk melihat bukti bahwa perusahaan tidak hanya berorientasi pada aktivitas operasional perusahaan untuk memperoleh keuntungan saja.…”

Section: H1unclassified

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Moderating

Ikrima¹,

Asrori²

2020

GAJ

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The purpose of this study was to analyze about the effect of economic, environmental, and social corporate social responsibility disclosure of stock returns with ROA as a moderating variable. The data analysis methods used were Moderation Regression Analysis (MRA). The results of the study showed that the economic CSRD and environmental CSRD had no effect on stock returns. While, CSRD and the social CSRD had a positive and significant effect on stock returns. In addition, ROA was able to moderate the positive effect of social CSRD on stock returns. However, ROA was not able to moderate the effect of CSRD, economic and environmental CSRD on stock returns. The conclusion from this study was the higher the disclosure of CSRD and social CSRD, the higher the stock returns will be. On the other hand, ROA strengthens the effect of social CSRD on stock returns.

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Praktek Corporate Social Responsibility (Csr) Di Perusahaan Multinasional

Cited by 5 publications

References 1 publication

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Moderating

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