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"Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility CSR terhadap kinerja kuangan perusahaan, pada perusahaan non-keuangan di kawasan ASEAN-5 Indonesia, Malaysia, Singapura, Thailand, dan Filipina selama periode 2012-2016.Penelitian ini menggunakan model regresi Fixed Effect Model.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility CSR memiliki hubungan negatif dan signifikan terhadap kinerja keuangan perusahaan-perusahaan non-keuangan di kawasan ASEAN-5. Artinya adalah, perusahaan yang memiliki CSR yang tinggi, akan menurunkan kinerja keuangan perusahaan.

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The objective of this research is to analyze the impact of Corporate Social Responsibility CSR to the financial performance of the company, on non financial companies in the ASEAN 5 regions such as Indonesia, Malaysia, Singapore, Thailand and Philippines during the period 2012 2016. This research uses regression model of Fixed Effect Model. The results show that Corporate Social Responsibility CSR has a negative and significant relationship to the financial performance of non financial companies in the ASEAN 5 region. This means that, companies that have a high CSR, will reduce the company 39s financial performance."

"Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility performance terhadap efisiensi investasi perusahaan, pada perusahaan non keuangan yang memiliki corporate social responsibility performace di negara ASEAN-5 yaitu Indonesia, Singapura, Malaysia, Thailand dan Filipina pada periode 2010-2015. Penelitian ini menggunakan model regresi least square dengan fixed effect method.Hasil penelitian ini menunjukan bahwa corporate social responsibility performance berpengauh negatif dan signifikan terhadap inefisinesi investasi, hal ini menujukan bahwa perusahaan yang memiliki corporate social responsibility yang tinggi berinvestasi lebih efisien.

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This study aims to analyze the influence of corporate social responsibility performance on the efficiency of corporate investment, in non financial companies that have corporate social responsibility performance in ASEAN 5 countries, which are Indonesia, Singapore, Malaysia, Thailand and the Philippines in the period 2010-2015. This sudy uses least square regression model with fixed effect method.

The results of this study indicate that corporate social responsibility performance has a negative and significant impact on investment inefisinesi, this indicates that companies with high corporate social responsibility invest more efficiently."

"Penelitian ini ingin menganalisis apakah perusahaan yang memiliki tingkat internasionalisasi besar dan melakukan investasi besar akan menikmati kinerja perusahaan, yang diukur dengan return on asset, lebih baik. Internasionalisasi diukur dengan foreign sales to total sales dan investasi modal diukur dengan capital expenditure terhadap aset total. Peneliti menggunakan sampel 50 perusahaan manufaktur dengan kapitalisasi pasar terbesar dari tiap negara di ASEAN-5 periode 2012-2016.Dengan menggunakan regresi data panel, hasil penelitian menunjukkan bahwa internasionalisasi memiliki hubungan negatif dengan kinerja perusahaan yang dapat disebabkan ASEAN-5 masih dalam tahap awal internasionalisasi. Sementara, investasi modal memiliki hubungan positif dengan kinerja perusahaan yang mana sesuai dengan capital budgeting theory.

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This study aims to analyze whether firms which have a large internationalization rate and make large investments will achieve a good firm performance, as measured by the return on assets. Internationalization is measured by foreign sales to total sales and capital investment is measured by capital expenditure to total assets. I collected a sample of 50 manufacturing firms with the largest market capitalization of each country in the ASEAN 5 with the period of 2012 2016.

By using panel data regression, the results revealed that internationalization has a negative relationship with the firm performance which can be caused by ASEAN 5 is still in the early stages of internationalization. Meanwhile, capital investment has a positive relationship with the firm performance which is regarding to the capital budgeting theory."

"Penelitian ini dilakukan untuk mengetahui adanya hubungan antara kegiatan Corpoare Social Responsibility dengan kinerja keuangan perusahaan yang masuk dalam indeks LQ45. Nilai CSR berdasarkan ESG score yang telah disediakan oleh Thomson Reuters dan kinerja keuangan berdasarkan ROA,ROE, dan Tobins Q. Penggunakan ESG scoredilakukan karena ESG scoremencerminkan kegiatan CSR perusahaandan masih sedikit penelitian tentang CSR di Indonesia yang menggunakan ESG score. Pada penelitian ini ditemukan adanya hubungan yang positif dan signifikan antara CSR dengan ROA dan ROE pada perusahaan LQ45 industri sensitifdimana hasil ini sesuai dengan penelitian yang telah dilakukan oleh Lee dan Park (2009) serta Yang dan Baasandorj (2017). Namun pada indutri yang tidak sensitif ditemukan hubungan yang negatif antara CSR dengan ROE.

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The purpose of this paper is to study the relationship between CSR and corporate financial performance in Indonesiawhich are listed in the LQ45 index. In this study we used ESG scorethat has been provided by Thomson Reuters to value CSR activities of a firm. In this study, ROA, ROE, and Tobins Q used to determine the financial performance. We used ESG scorebecause there is few study in Indonesia that used ESG score to determine CSR. This study found that there is a significantly positive relationship between CSR and financial performance (ROA and ROE) in Index LQ45 with sensitive industries. These findings has a same result with Lee and Park (2009) and Yang and Baasandorj (2017) but in non-sensitive industries this study found that there is; negative relationship between CSR and ROE."

"Tujuan penelitian ini adalah untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap kinerja keuangan perusahaan. Variabel yang digunakan adalah pengungkapan Corporate Social Responsibility (CSR) dan kinerja keuangan perusahaan, serta menggunakan variabel kontrol yaitu Ukuran Perusahaan, Leverage dan Likuiditas dari 195 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Tambahkan tentang pengukuran q Tobin di sini (alasan dan ukuran apa). Hasil penelitian ini menunjukkan bahwa tidak terdapat pengaruh antara Corporate Social Responsibility (CSR) dengan kinerja keuangan perusahaan yang diukur dengan nilai pasar.The purpose of this study was to analyze the effect of Corporate Social Responsibility (CSR) disclosure on the company's financial performance. The variables used are the disclosure of Corporate Social Responsibility (CSR) and the company's financial performance, and use control variables, namely Company Size, Leverage and Liquidity of 195 non-financial companies listed on the Indonesia Stock Exchange in 2014-2018. Add about Tobin's q measurement here (reason and what size). The results of this study indicate that there is no influence between Corporate Social Responsibility (CSR) and the company's financial performance as measured by market value."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh kinerja sosial perusahaan terhadap kinerja keuangan bank di negara ASEAN-5 yaitu Filipina,Indonesia, Malaysia, Singapura, dan Thailand. Dengan menggunakan dimensi tatakelola dan dimensi sosial yang meliputi relasi dengan karyawan, relasi dengankomunitas dan relasi dengan pelanggan, dan ROA serta ROE sebagai proksiprofitabilitas, dalam penelitian ini ditemukan bahwa tata kelola, relasi dengankaryawan, relasi dengan komunitas berpengaruh secara positif dan signifikan terhadapprofitabilitas, sedangkan relasi dengan pelanggan berpengaruh secara negatif dansignifikan terhadap profitabilitas bank di ASEAN-5.

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ABSTRACT<>br>This study analyze the impact of corporate social performance on banks financial performance in ASEAN 5 countries which is Philippines, Indonesia, Malaysia,Singapore, and Thailand during period 2010 2015. Using corporate governancedimension and relation with labor, relation with communities, and relation withcustomers as social dimension for analysing corporate social perfomance and alsoreturn on asset and return on equity for analysing profitability, this study found thatcorporate governance, relation with labor, relation with communities, have a positivesignificant impact on profitability, while relation with customers has a negativesignificant impact on profitability."

"Penelitian ini bertujuan untuk mengetahui hubungan antara pengungkapan informasi CSR dan Mekanisme GCG terhadap kinerja keuangan dan dampaknya terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan – perusahaan pertambangan yang terdaftar di BEI periode 2006, 2007, dan 2008 yang berjumlah 28 perusahaan. Hasil penelitian membuktikan bahwa terdapat hubungan positif antara pengungkapan informasi CSR terhadap kinerja dan nilai perusahaan. Disisi lain penelitian tidak berhasil membuktikan hubungan antara mekanisme GCG terhadap kinerja keuangan dan nilai perusahaan.

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The purpose of this research is to examine the relations of CSR disclosure and GCG mechanism with corporate financial performance and the effect to market value. The sample of this research is mining sector companies which listed at Bursa Efek Indonesia in 2006, 2007, and 2008. The number of the samples is 28 companies.

Results of this research shows that there is a positive relation between CSR disclosure and corporate financial performance and market value. But this research also shows that there are no significant relations between GCG mechanism either with corporate financial performance or market value."

"Penelitian ini bertujuan untuk mengetahui mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan dengan memasukkan peranan variabel moderasi tanggung jawab sosial dan tata kelola perusahaan. Sampel penelitian ini adalah 101 observasi perusahaan manufaktur tahun 2011 yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa kinerja tanggung jawab sosial berpengaruh terhadap nilai perusahaan sedangkan penghindaran pajak dan tata kelola perusahaan tidak berpengaruh. Sedangkan, kinerja tanggung jawab sosial dan tata kelola perusahaan sebagai variabel pemoderasi antara hubungan penghindaran pajak terhadap nilai perusahaan tidak dapat memoderasi kedua hubungan tersebut.

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The objective of this study is to find out the impact of corporate social responsibility performance, corporate governance and tax avoidance in firm value. And the impact of tax avoidance toward firm value with corporate social responsibility performance and corporate governance as moderating variable. Sample of this study consist of 101 observation from manufacturing companies listed in Indonesian Stock Exchange. Multiple regression analysis was used to test the hyphotesis in this research.

The result of this study shows corporate social responsibility performance has positive effect toward firm value, tax avoidance and corporate governance has no effect. And at the same time, performace corporate social responsibility and corporate governance as moderating variable in relationship between tax avoidance and firm value can?t moderate between that relationship."

"The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable. The data used in this research are secondary data involving 115 companies listed on the Indonesian Stock Exchange for the period of 2014. The data used in this study are analyzed using partial least square and carried out with the help of SmartPLS 2.0 software. The results show that the mechanism of GCG doesnt has effect on earnings management, CSR has a negative effect on earnings management, mechanism of GCG has a positive effect on financial performance, but CSR and earnings management dont have effect on financial performance. The results also show earnings management cannot be a mediation between GCG mechanisms and financial performance or CSR and financial performance."

"Tujuan dari penelitian ini adalah untuk memperjelas pengaruh antara tanggung jawab sosial perusahaan (CSR) dan kinerja keuangan perusahaan (CFP), yang telah dipelajari selama beberapa tahun tanpa mencapai konsensus mengenai efek dan arahnya. Penelitian ini mengkaji pengaruh linier menggunakan basis akuntansi yaitu Return on Assets. Data diambil dari Thomson Reuters Environmental Social Governance (ESG) Disclosure Score yang mencakup 123 perusahaan multinasional yang terdaftar di negara-negara ASEAN-Five untuk periode 2016–2020. Hasil dari model linier melalui regresi data panel menunjukkan bahwa ada pengaruh negatif antara CSR dan CFP.

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The aim of this paper is to clarify the influence between companies’ corporate social responsibility (CSR) to their financial performance (CFP), which has been studied for several years without reaching a consensus on the effect and the direction of it. The present paper examines the linear effect using accounting-based which is Return on Assets. The data are retrived form Thomson Reuters Environmental Social Governance (ESG) Disclosure score covering 123 multinational listed companies in ASEAN-Five countries for the period 2016–2020. The results of the linear model via data panel regression suggests that there is a negative influence between CSR and CFP."