PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA PADA TAHUN 2005 DAN 2006)

Language : Indonesia - SNA 11 pontianak 2008
Pages : 28 Halaman
Release Date : 2008
Harga : Rp. 10.000,- (softcopy CD) - Belum Ongkir

The purpose of this research is to test the effect of CSR on firm financial and market performance. This research is motivated by the fact that there is a lower level of activities of CSR and its disclosure and also mixed results from previous research.

This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based on indicators from Global Reporting Initiatives (GRI). The samples of this research are 77 public firms listed in Indonesian Stock Exchange (IDX) year 2005 and 2006

Relatively lower score of CSDI shows that CSR disclosure in firms’ annual report is still low. This may due to there is still no mandatory rules regarding CSR disclosure in Indonesia and the lack of firms’ awareness of the importance of CSR and its disclosure in annual report. Test results show that CSR disclosure have positive and significant effect on Return on Equity as a measure of financial performance, but CSR disclosure do not has significant effect on cumulative abnormal return (CAR) as a measure of market performance.

Keywords: Corporate Social Responsibility; Return on Equity; Cumulative Abnormal Return

PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 24 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini dilakukan untuk menguji kembali hubungan pengungkapan CSR dengan nilai perusahaan. Adanya hasil yang tidak konsisten dari penelitian-penelitian sebelumnya menyebabkan isu ini menjadi topik yang penting untuk diteliti. Penelitian ini berbeda dengan penelitian sebelumnya karena menggunakan corporate governance (CG) sebagai variabel pemoderasi. Corporate governance sebagai variabel pemoderasi dalam penelitian ini diharapkan dapat memperkuat hubungan pengungkapan CSR dengan nilai perusahaan.

NI WAYAN RUSTIARINI 

Universitas Mahasaraswati Denpasar

The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the member of audit committee as the moderating variable. This research is aimed to investigate the influence corporate social responsibility and corporate governance on firm value, and to study the influence of corporate governance toward corporate social responsibility and firm value in Indonesia Stock Exchange on 2008. Factor analysis and regression analysis are used to analyze the data. The result shows that corporate social responsibility and corporate governance influence on firm value. Corporate governance influenced on the relation between corporate social responsibility disclosure and firm value. Corporate governance variable is a moderating variable on the relation between corporate social responsibility disclosure and firm value. 

Keywords: audit committee, independent commissary, institusional ownership, managerial ownership.

KEPEMILIKAN MANAJEMEN, KEPEMILIKAN INSTITUSI, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 28 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini berusaha menguji pengaruh kepemilikan manajemen, kepemilikan institusi, dan leverage terhadap CSR. Sedangkan total Asset, nilai pasar terhadap nilai buku, perubahan return dan firm age dalam penelitian ini sebagai variabel kontrol.

Rawi

Munawar Muchlish

ABSTRACT 

The objective of this study was to analyze the influence of management ownership, institution ownership, and leverage on Corporate Social Responsibility (CSR). The analysis used control variable of total asset, market value upon book value, return change, and factory’s age. Using the control variables, it was hoped that the analysis result could eliminate the mistakes in drawing the conclusion. The sample used here was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of manufacturers listed in 2005 to 2007 in BEI. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 81 manufacturers. The statistics method used here was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result of analysis based on the use of all control variables suggested that the management ownership had significant influence on CSR, and the institution ownership and leverage, on the other hand, had no significant influence on CSR. 

Keywords : Corporate Social Responsibility, Management Ownership, Institution Ownership; Leverage.

CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA PERUSAHAAN

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 28 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Akhir-akhir ini topik mengenai Corporate Social Responsibility (selanjutnya disingkat CSR) banyak di bahas. Perusahaan di dunia maupun di Indonesia juga semakin banyak yang mengklaim bahwa mereka telah melaksanakan tanggung jawab sosialnya. Bagaimana kaitannya dengan kinerja perusahaan??

Kartika Hendra Titisari 

Eko Suwardi 

Doddy Setiawan 

ABSTRACT 

This research investigates the effects of Corporate Social Responsibility (CSR) on the firm performance. We analyse CSR based on the parameters: community, environment and employment and we use CAR as proxy of firm performance. Samples of this research consist of 32 annual reports of the companies which vulnerable to environment and joined the Company’s Environmental Performance Rating Program of the Ministry of Environment from 2005 to 2006. The results of the descriptive statistics show that there is an increase in the CSR index trend; if seen from its parameters, the CSR activities are much more done in the field of environment and community. Based on the correlation analysis, the variables of environment and community have a positive correlation with CAR; this indicates that information regarded by the investors to have effect on the corporate performances. On the other hand employment has a negative correlation with CAR, because this information is thought by the investors to be the corporate expenditures, which causes the damage of value in the stockholders. But, using regression analysis we do not find significant impact of CSR as well as community and environmental on the stock return. On the other hand, we find significant effect of employment on the stock return.

 Keyword : CSR, environment, community, employment, stock return, firm performance 

Accounting and Business Ethics - An introduction

Language : English
Pages : 240 pages
Release Date : 2009
Harga : Rp. 75.000,- (A5; 80Grm; Hard Cover) - Belum Ongkir

Semakin banyak pembahasan maupun perdebatan mengenai etika professional akuntan. Buku ini mencoba memberikan gambaran mengenai etika dan akuntansi. Buku ini juga menghubungkan praktek akuntansi dengan kondisi sosial saat ini, seperti globalisasi atau lingkungan.

Beberapa hal yang dibahas didalamnya :

PART 1 : How to think ethically about accounting

Perspektif deskriptif  mengenai etika akuntan – faktor2 apa saja yang mempengaruhi tindakan akuntan terhadap suatu dilemma?

Perspektif normative mengenai etika akuntan – bagaimana seharusnya akuntan berperilaku?

Political moral philosophy and accounting ethics – mengapa akuntn harus ‘baik’ ?

Post and new-modern perspectives on accounting ethics – bagaimana agar akuntan menjadi beretika?

PART II : The ethics of accounting practice

The function of accounting and the morality of  the market

The ethics of being a professional accountant

The ethics of international accounting: harmonization and terrorism

Ethics, intellectual capital and accounting reporting

Professional Perspectives on CSR

Language : English
Paperback : 439 pages
Release Date : 2009
Harga : Rp. 80.000,- (A5; 80Grm; Hard Cover) - Belum Ongkir

Buku ini berisi pembahasan komplit....!!! mengenai CSR dari berbagai sudut pandang :

CSR dari sudut pandang accounting

CSR dari sudut pandang lawyer

CSR dari sudut pandang direktur perusahaan

CSR dari sudut pandang marketing

CSR dari sudut pandang investor

Juga analisis nya :

Analisis CSR dan laporan sustainability sektor perbankan
Analisis CSR dan laporan sustainability sektor manufaktur


dan masih banyak pembahasan lain lagi terkait CSR...

CSR - The Good, the Bad and the Ugly

Kupas tuntas... sisi BAIK dan BURUKnya aktivitas CSR !!


Hal-hal terkait CSR dibahas di buku ini :

• Historis dan teori dari aktivitas CSR 
• Mengkritisi akti itas CSR  
• The problem with corporate citizenship
• Dilema pelaksanaan CSR dan corporate citizenship 
• The perils of sustainability 
• The business of human rights 
• The political economy of CSR

Language : English
Paperback : 219 pages
Release Date : 2007
Harga : Rp. 65.000,- (A5; 80Grm; Hard Cover) - Belum Ongkir