The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences

Hapsoro, Dody; Sulistyarini, Ratna Dwi

doi:10.14414/tiar.v9i2.1730

Cited by 12 publications

(18 citation statements)

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“…Perusahaan dengan tingkat profitabilitas tinggi akan memberikan informasi pengungkapan CSR yang lebih rinci sebagai wujud akuntabilitas pengelolaan perusahaan kepada stakeholder, karena dengan profitabilitas yang tinggi perusahaan dapat mengalokasikan biaya yang lebih besar untuk melaksanakan dan mengungkapkan CSR. Penelitian terdahulu yang dilakukan oleh Ebiringa., et al (2013), Felicia & Rasmini (2015, Gunawan et al, (2018) dan Hapsoro & Sulistyarini (2019) menemukan hasil bahwa profitabilitas berpengaruh positif pada pengungkapan CSR. Sedangkan hasil penelitian yang berbeda ditemukan pada penelitian Deitiana (2015), Kusumawardani & Sudana (2017), Wulandari & Sudana (2018) yang menyatakan bahwa tidak adanya pengaruh profitabilitas terhadap pengungkapan CSR.…”

Section: Pendahuluanunclassified

Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

Tista

Putri

2020

E-Jurnal Akuntansi

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Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure. Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.

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Section: Pendahuluanunclassified

Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

Tista

Putri

2020

E-Jurnal Akuntansi

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“…According to Hapsoro and Sulistyarini, [13], it is the capacity of the company to relate to ethical values, transparency, labour relations, compliance with legal requirements and general respect for the communities in which it operates. In another similar definition of Migdad, [14] CSR is the economic, legal, moral and philanthropic actions of businesses that affect the quality of life of the stakeholders involved.…”

Section: Conceptual Clarificationsmentioning

confidence: 99%

“…Hapsoro and Sulistyarini, [13] noted that CSR is not always providing a positive impact on the financial performance, some cases showed that it could sustain a negative impact as well. Whereas McWilliams and Siegel [24] added that many empirical studies have shown that CSR and profitability may be engaged in a positive, negative or even neutral relationship.…”

Section: Implication Of Corporate Social Responsibility On Organization Finance and Profitabilitymentioning

confidence: 99%

“…, [2] said that CSR can be seen as a means to achieve the organization's ultimate objective, which is to increase shareholder returns, but cannot be seen as an objective in and of itself. Companies should strike a balance between some financial return and the satisfaction of their stakeholders at least in the short term [13]. Mallet et al, (2016) added that executives used to care only about the profits and the benefits of the shareholders, while nowadays companies may have to widen their goals to include the CSR.…”

Section: Implication Of Corporate Social Responsibility On Organization Finance and Profitabilitymentioning

confidence: 99%

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The Effects of Corporate Social Responsibility on Corporate Reputation and Firm Financial Performance: Mediating on the Role of Operating Cash Flow, Profitability and Financing

Olaoye

Olaniyan

2021

AJEBA

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The study examined the impact of corporate social responsibility on organization financial performance in Nigeria. The purpose of the study was to mediate the role of profitability, productivity, financing and its impact on the organization financial performance of the Nigerian manufacturing company. This Study is predicated on the stakeholder theory and utilitarian theory. secondary data source was explored through Keystone Bank Plc annual financial report in presenting the facts of the situation. Data disaggregating into operating cash flow profitability, and financing proxies for organization financial performance and corporate social responsibility. The Ordinary Least Square (OLS) Estimation technique and Granger-causality test were adopted. The findings of the study suggests that there is insignificance relationship between operating cash flow and Corporate Social Responsibility .profitability and financing have positive and significant relationship with corporate social responsibility The paper recommends that management should see Corporate Social Responsibility as a business opportunity that is beneficial in the long run thereby, incorporating credible and well-structured social responsibility policies and organization can strengthen their relations with customers and ultimately improve their financial performance if discretional social responsibility to stakeholders is integrated into business routines.

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“…The Bank's CSR activities in Poland are not the main objective of profitability. (Hapsoro & Sulistyarini, 2019) examined the effect of profitability and liquidity on CSR disclosures and saw how their implications for economic consequences, the results obtained indicate that profitability has a significant and positive effect on CSR disclosure, whereas liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on bidask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure does not affect stock price volatility.…”

Section: Introductionmentioning

confidence: 99%

The Efffect of Profitability, Fundings, and Financing for Corporate Social Responsibility Disclosure in Islamic Banking

Sari

2020

EkBis

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The purpose of this study is to analyze the effect of profitability, fundings, and financing on the disclosure of Corporate Social Responsibility in Islamic Banks in Indonesia. The sample used was 11 Islamic banks in Indonesia which were listed on the Indonesia Stock Exchange and consistently published financial statements and corporate social responsibility reports for the period 2012-2018. The analysis of this study uses the multiple regression method (multiple regression). The results of the study explained that Profitability, Fundings and Financing together have a significant positive effect on CSR (Corporate Social Responsibility). Constraints that are still commonly found in the implementation of CSR are cost issues, competent human resources, distribution of activities and determination of targets, forms of activities, licensing and regulatory issues, lack of partnerships, socialization of activities, understanding of implementation and evaluation in the field, and many persons who carry out illegal levies on the ground.

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The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences

Cited by 12 publications

References 0 publications

Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

The Effects of Corporate Social Responsibility on Corporate Reputation and Firm Financial Performance: Mediating on the Role of Operating Cash Flow, Profitability and Financing

The Efffect of Profitability, Fundings, and Financing for Corporate Social Responsibility Disclosure in Islamic Banking

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