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"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."

"Penelitian ini menganalisis hubungan Pengungkapan Corporate Social Responsibility (CSR) dengan Kinerja Keuangan Perusahaan baik kinerja secara akuntansi maupun pasar. Kinerja diukur dengan Return on Asset (ROA), Return on Equity (ROE), Price Earning Ratio (PER), dan Earning per Share (EPS) dengan tiga variabel kontrol yaitu firm size, liquidity, dan leverage. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan dalam periode 2014 – 2018, berupa pengungkapan Corporate Social Responsibility (CSR) yang berasal dari 193 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa terdapat hubungan antara Pengungkapan CSR dengan ROA dan ROE saat baik secara agregat maupun pada sektor pertambangan, properti, dan infrastruktur. Namun, tidak ada hubungan antara Pengungkapan CSR dengan PER dan EPS baik secara agregat maupun pada sektor pertambangan, properti, pertanian dan infrastruktur.

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This study analyzes the relationship between Corporate Social Responsibility (CSR) Disclosure and corporate’s financial performance. The disclosure is collected from company’s annual report and financial performance were distinguished as book performance measured by Return on Asset (ROA) and Return on Equity (ROE) and as market performance measured by Price Earning Ratio (PER) and Earning per Share (EPS), with firm size, liquidity, and leverage as control variables. The data used in this study are secondary data from 2014 to 2018 from 193 listed companies on the Indonesia Stock Exchange. The results of this study indicate that there is a significant relationship between CSR Disclosures and ROA and ROE for the industry and for three of the sectors, namely mining, property and infrastructure. However, there is no significant relationship between CSR Disclosures with PER and EPS for the industry and for four of the sectors, namely mining, property, agriculture and infrastructure"

"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."

"Skripsi ini berisi tentang penelitian terkait bagaimana pengungkapan CSR yang dilakukan oleh perusahaan pertambangan dan pertanian di Indonesia dapat mempengaruhi kinerja keuangan perusahaan. Penelitian ini menggunakan sampel 59 perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Metode yang digunakan adalah content analysis untuk menghitung tingkat kedalaman pengungkapan CSR (depth), tingkat keluasan cakupan pengungkapan CSR (breadth), dan tingkat konsentrasi pengungkapan CSR terhadap stakeholders terkait (concentration).Hasil dari penelitian ini adalah bahwa ternyata volume pengungkapan memiliki pengaruh positif terhadap kinerja keuangan, sedangkan luasnya cakupan, dan konsentrasi pengungkapan memiliki pengaruh negatif terhadap kinerja keuangan. Namun, secara keseluruhan pengungkapan CSR berpengaruh positif terhadap kinerja keuangan.

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This study describes how the disclosure of CSR related research carried out by the mining and agricultural companies in Indonesia could affect the company's financial performance. This study used 59 mining and agriculture listed companies in Indonesia Stock Exchange for 2011-2013 as the sample. The method used is content analysis to calculate the depth of CSR, the level of CSR disclosure breadth of coverage, and the concentration level of CSR disclosure to relevant stakeholders.

The results obtained from this study is that it turns the volume of disclosure has a positive effect on financial performance, while the breadth of coverage, and the concentration of disclosure have a negative effect on financial performance. However, CSR Disclosure has a positive effect on financial performance."

"Skripsi ini membahas bagaimana pengaruh kinerja lingkungan (CSR Performance) dan pengungkapan tanggung jawab sosial perusahaan (CSR Disclosure) terhadap tingkat agresivitas perpajakan (Tax Aggressiveness) atas perusahaan-perusahaanyang terdaftar dalam Bursa Efek Indonesia selama periode periode 2013 s.d. 2018. Penilaian atas kinerja lingkungan dilakukan oleh Kementrian Lingkungan sebagai pihak yang independen. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian memberikan hasil bahwa kinerja CSR berpengaruh negatif terhadap tingkat agresivitas pajak. Sedangkan pelaporan CSR berpengaruh positif terhadap tingkat agresivitas pajak. Semakin besar kinerja perusahaan dalam hal CSR maka tingkat agresivitas pajak yang dilakukan akan cenderung kecil.The focus of this study is how the impact of CSR performance and CSR disclosure a on Tax aggressiveness of company listed in Indonesia Stock Exchange alongperiod 2013-2018. Environment performance is conducted by The Ministry of Environment as independent party. This study is quantitative research with descriptive design. This study supports the view that the more socially responsible corporations are likely to be less tax aggressive based on the CSR performance."

"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."

"Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap pengungkapan CSR dan ROA (Return on Asset), RDI (Research and Development Intensity), kepemilikan manajerial, kepemilikan institusional, Size, Leverage, dan Financial Resources sebagai variabel kontrol. Data yang dianalisis adalah data sekunder berbentuk time series periode 2008-2010, berupa Discretionary Accruals, pengungkapan Corporate Social Responsibility, Return on Assets, R&D Intensity, kepemilikan manajerial, kepemilikan institusional, Size, Leverage, dan Financial Resources) yang berasal dari 50 perusahaan. Untuk menganalisis data digunakan regresi berganda untuk data panel. Hasil dari penelitian ini menunjukkan bahwa kegiatan manajemen laba memiliki pengaruh tidak signifikan terhadap pengungkapan CSR. Tetapi terdapat pengaruh signifikan negatif pada tingkat 1% antara variabel kontrol ROA terhadap pengungkapan CSR, dan terdapat pengaruh signifikan positif pada tingkat 5% antara variabel kontrol RDI terhadap pengungkapan CSR, serta terdapat pengaruh signifikan negatif pada tingkat 10% antara variabel kontrol MO terhadap pengungkapan CSR.

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This study aims to analyze the effect of Earning Management on Corporate Social Responsibility Disclosures with Return on Assets, R&D Intensity, Managerial Ownership, Institutional Ownership, Size, Leverage, and Financial Resources as the control variables. The data was analyzed using secondary data in the form of time series 2008-2010 period, the discretionary accruals, disclosure of corporate social responsibility, Return on Assets, R&D Intensity, Managerial Ownership, Institutional Ownership, Size, Leverage, and Financial Resources from 50 companies. To analyze the data used multiple regression to the data panel.

The results of this study indicate that the earning management activity didn’t have significant effect on CSR Disclosures. However, there were negative significant effect at level 1% between variable control ROA against CSR Disclosure, and there were positive significant effect at level 5% between variable control RDI against CSR Disclosure, and also there were negative significant effect at level 10% between variable control MO against CSR Disclosure."

"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."

"[ABSTRAKTujuan utama penelitian ini adalah untuk meneliti hubungan empiris tentang pengaruh corporate governance terhadap corporate social responsibility disclosure pada perusahaan-perusahaan yang tergabung dalam indeks LQ 45. Pengukuran yang digunakan pada variabel dependen adalah indeks skoring CSRD. Hasil penelitian ini menunjukkan bahwa mekanisme CG dengan komponen variabel commissioners independence berpengaruh negatif dan signifikan terhadap pengungkapan CSR, sebaliknya board independence berpengaruh positif, namun tidak signifikan. Selain itu, variabel manajerial ownership berpengaruh positif dan siginifikan terhadap pengungkapan CSR, namun pada foreign ownership berpengaruh positif dan tidak signifikan pada pengungkapan CSR. Pada variabel kontrol yang digunakan, yaitu umur perusahaan dan ROA berpengaruh positif dan tidak signifikan, sedangkan pada leverage dan ROE berpengaruh negatif, namun tidak signifikan terhadap pengungkapan CSR.ABSTRACTThe main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR.;The main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR., The main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR.]"

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Penelitian ini bertujuan untuk menguji dan menganalisis serta memberikan bukti empiris mengenai pengaruh regulasi dan kinerja perusahaan, yang diukur dengan likuiditas, profitabilitas, leverage dan nilai perusahaan terhadap tingkat pengungkapan CSR oleh perusahaan publik di Indonesia. Dampak dari pengungkapan tersebut kemudian dianalisis pengaruhnya terhadap reputasi perusahaan, yang diukur dari persepsi stakeholder dengan penghargaan yang diterima perusahaan dan nilai indeks harga saham individual, sebagai analisis anteseden. Struktur kepemilikan dengan proksi kepemilikan keluarga dan kepemilikan asing dianalisis sebagai variabel moderasi pada hubungan kinerja keuangan terhadap pengungkapan CSR. Hasil penelitian membuktikan bahwa terdapat perbedaan pengungkapan CSR pada semua kategori perusahaan sebelum dan sesudah penetapan regulasi (2012). Kinerja keuangan yang diproksi dengan Arus Kas Operasional (CFO) dan Debt to Equty Ratio (DER) berpengaruh signifikan tetapi Return On Asset (ROA) serta  nilai perusahaan tidak berpengaruh terhadap pengungkapan CSR. Variabel kepemilikan keluarga sebagai moderasi berpengaruh negatif dan memperlemah hubungan CFO dan pengungkapan CSR, sedangkan variabel kepemilikan asing memoderasi negatif hubungan ROA dengan pengungkapan CSR. Analisis anteseden membuktikan pengungkapan CSR berpengaruh positif signifikan  terhadap reputasi perusahaan. Hal ini menunjukkan bahwa pengungkapan kegiatan CSR adalah komunikasi yang efektif bagi perusahaan untuk meningkatkan persepsi stakeholder, terutama untuk mendapatkan legitimasi pemerintah dan kepercayaan publik.

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This article was examined the effect of Corporate Social Responsibility (CSR) regulation and corporate financial performance, measured by corporate liquidity, profitability, leverage and firm value, on the disclosure level of CSR of public companies in Indonesia. Ownership structure consisting of family ownership and foreign ownership were taken as the moderating variables. The study reveals that there is a significant difference in the CSR disclosure on all corporate categories after the regulation of CSR has been enacted as a mandatory in 2012. Financial performance measured through Cash Flow Operational (CFO) and Debt to Equity Ratio (DER) has a positive significant influence on CSR disclosure. Return on Assets (ROA) and firms value have no influence on CSR disclosure. Family ownership has a negative influence and weakens the correlation between CFO and CSR disclosure, whereas, foreign ownership also has a negative influence and weakens the correlation between ROA and CSR disclosure. CSR disclosure has a positive influence on corporate reputation from the stakeholders perception on awards received by the company and the individual stock price index as an alternative measurement for reputation. The empirical evidence describes CSR disclosure changes the stakeholders perception, government legitimacy compliant with the regulation and increases the public trust

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