"Dalam postingan kali ini, saya akan menganalisis 3 jurnal mengenai etika bisnis dengan tema "Corporate Social Resposibility Terhadap Perusahaan"
Judul : PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI
PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN
MANAJEMEN SEBAGAI
VARIABEL MODERATING (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa
Efek Jakarta)
Penulis : Rika Nurlela dan Islahuddin
Abstrak :
The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of Percentage
of management ownership as the
moderating variable in relations between Corporate Social Responsibility and
firm value.
The research sample is non-financial sector in 2005 by using method of purposive
sampling. There are 41 company fulfilling criterion as this research sample.
The methode analysis of this research used multiple regression analysis.
The result of study show that (1) Simultaneously the effect of Corporates Social Responsibility , percentage
of management ownership and interaction between Corporate Social Responsibility
and Percentage of management ownership
on firm value was significant and .(2) Partially, only percentage of management
ownership have an effect on significant to firm value, while other
variables in this research have not an
effect on significant to fim value.
Keyword: Corporate Social Responsibility,
Management Ownership, Firm Value.
Judul : PENGARUH PENERAPAN CORPORATE SOCIAL RESPONBILITY TERHADAP
CITRA PERUSAHAAN PT TIRTA INVESTAMA KEBONCANDI PADA
MASYARAKAT DESA JELADRI WINONGAN PASURUAN
Penulis : M. Faroid dan Kholid Murtadlo
Abstrak :
Corporate image is how the public receives external communications effort through an
organization that serve as the public response to the overall offering by the company and is defined as the number of beliefs, ideas and the public image of a company / organization.
Variabel in this study is X1 (Community Support), X2 (Environment), X3 (Product) and Y (Corporate
Image). Framework in partial allegedly having an X1 to variabel Y, while the X2 variabel also affects
the variabel Y and variabel X3 dominant influence on the variable Y.
The research results of logit regression analysis is, for variabel X1 (Community Support) β by
0843 while 9,041 Wald and Probability for 0003 amounted to 2,323 Exp.β with significant results. For the variabel X2 (Environment) of 0.542 whereas β Wald 7216 and 0007 amounted to Exp.β probability of 1.720 with significant results. For variabel X3 (Product) by 0526 whereas β Wald 4,131 and Probability for 0042 amounted to 1,692 Exp.β with significant results.
Corporate Social Responsibility is a social responsibility by companies / organizations on what has been done by the company / organization in the form of activities that will have an impact on the environment, especially to the possibility of environmental damage getting worse. From the above
definition it is clear that CSR greatly affect the image of a company. Basically the judge said the
company is good or bad can be seen through the provision set forth, for the community or the public
may not give a good impression without knowing assistance as outlined by the company.
Keywords: Corporate Social Responsibility, Corporate Image.
organization that serve as the public response to the overall offering by the company and is defined as the number of beliefs, ideas and the public image of a company / organization.
Variabel in this study is X1 (Community Support), X2 (Environment), X3 (Product) and Y (Corporate
Image). Framework in partial allegedly having an X1 to variabel Y, while the X2 variabel also affects
the variabel Y and variabel X3 dominant influence on the variable Y.
The research results of logit regression analysis is, for variabel X1 (Community Support) β by
0843 while 9,041 Wald and Probability for 0003 amounted to 2,323 Exp.β with significant results. For the variabel X2 (Environment) of 0.542 whereas β Wald 7216 and 0007 amounted to Exp.β probability of 1.720 with significant results. For variabel X3 (Product) by 0526 whereas β Wald 4,131 and Probability for 0042 amounted to 1,692 Exp.β with significant results.
Corporate Social Responsibility is a social responsibility by companies / organizations on what has been done by the company / organization in the form of activities that will have an impact on the environment, especially to the possibility of environmental damage getting worse. From the above
definition it is clear that CSR greatly affect the image of a company. Basically the judge said the
company is good or bad can be seen through the provision set forth, for the community or the public
may not give a good impression without knowing assistance as outlined by the company.
Keywords: Corporate Social Responsibility, Corporate Image.
Judul : PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI
PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)
(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)
Penulis : Rimba Kusumadilaga
Abstrak :
The aims of this research are to know : (1) The influence of CSR to firm value (2) The influence of Profitability as the moderating variable in relations between CSR and firm value (3) The differences of CSR disclosures before and after the application of the law of the Republic of Indonesia number 40 in 2007 concerning company act. This research sample is CSR disclosure on manufacture sector in 2006 and 2008 by using method of purposive sampling. There are 21 companies in 2006 and 42 companies in 2008 which fulfilling criterion as this research sample. The analysis method of this research is simple regression analysis and multiple regression analysis.
The result of research show that the effect of CSR on firm value was significant. But, profitability as the moderating variable in relation between CSR and firm value was not significant. There is difference in CSR disclosure before and after the application of the law of the Republic of Indonesia number 40 in 2007 concerning company act .
Keyword : CSR, Firm Value, Profitability
The result of research show that the effect of CSR on firm value was significant. But, profitability as the moderating variable in relation between CSR and firm value was not significant. There is difference in CSR disclosure before and after the application of the law of the Republic of Indonesia number 40 in 2007 concerning company act .
Keyword : CSR, Firm Value, Profitability
Analisis Jurnal :
Pengaruh dari variabel Community Support dan variable product pada program Corporate Social Responsibility secara signifikan dan berpengaruh positif terhadap citra perusahaan dan variabel Environment pada program Corporate Social Responsibility secara signifikan dan berpengaruh negative terhadap citra perusahaan. Hal ini menunjukkan perlunya evaluasi dari perusahan terhadap indicator lingkungan perusahaan yang perlu perbaikan agar citra prusahaan tetap terjaga dan hubungan Antara perusahaan dengan masyarakat dalam menjalankan program-program CSR tetap berjalan secara harmonis dan berkesinambungan.
Hasil penelitian yang lain menunjukkan bahwa Corporate Social Responsibility, prosentase
kepemilikan manajemen, serta interaksi antara Corporate Social Responsibility dengan prosentase kepemilikan
manajemen secara simultan bepengaruh signifikan terhadap nilai perusahaan
Sedangkan secara parsial hanya prosentase
kepemilikan manajemen dan interaksi antara Corporate
Social Responsibility dengan prosentase kepemilikan manajemen yang berpengaruh
signifikan terhadap nilai perusahaan
