Trudy Maryona Nussy_Abstract_1712013

CORPORATE GOVERNANCE DAN ETNISITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
 
Trudy Maryona Nussy
Politeknik Negeri Ambon
Jl. Ir. Putuhena Wailela Ambon, 97234.

Korespondensi dengan Penulis:
Trudy Maryona Nussy: Telp. +62 911 322 609; Fax. +62 911 343 591
E-mail: trudy.maryona@gmail.com

Abstract

The objective of research was to examine the effect of corporate governance and ethnicity on the disclosure of Corporate Social Responsibility (CSR). Corporate governance mechanisms used in this research were managerial ownership, institutional ownership, independent commissioner, and audit committee. Research was conducted against the companies listed in Indonesia Stock Exchange in the period of 2005 and 2011. Sampling technique was purposive sampling. Hypothesis testing was conducted by independent sample t-test and multiple regressions. Test and analysis were carried out separately in 2005 and 2011. The result of research indicated that there was a difference in the CSR disclosure rate. The use of CSR in Indonesia in 2011 was higher than that in 2005. The managerial ownership and the institutional ownership influenced CSR disclosure in 2005, while independent commissioner, audit committee and ethnicity did not influence CSR disclosure in 2005. The disclosure of CSR in 2011 was affected by institutional ownership, independent ownership and audit committee. The managerial ownership and ethnicity did not influence CSR disclosure in this year.

Key words:     audit committee, CSR disclosure, ethnicity, independent commissioner, institutional ownership, managerial ownership

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Bestari Dwi Handayani_Abstract_1622012

CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERBANKAN DI INDONESIA
 
 
Bestari Dwi Handayani
Jurusan akuntansi Universitas Negeri Semarang
Gedung C6 Lt 3 Kampus Sekaran, Gunungpati, Semarang, 50229.

Korespondensi dengan Penulis:
Bestari Dwi Handayani: Telp. +62 24 850 8015
E-mail: ita_azzuri@yahoo.com
 

 

Abstract

The focus of this research was on corporate banking sector. Based on the background, the problem in this study was the influence of CSR parameters (community, employment, product and consumer, and environment) toward return on assets as the proxy of banking performance. This study used multiple regression analysis to determine the influence of CSR parameters (community, employment, product and consumer, and environment) toward the Return on Assets in the banking sector companies listed in Indonesia Stock Exchange. The results showed CSR community and CSR employment had positive and significant impact toward ROA, while CSR environment had negative impact and it was not significant to ROA.  This study could not explain the influence of CSR and Consumer Product toward ROA.

 

Key words: Corporate Social Responsibility (CSR), corporate banking performance, ROA

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Nurika Restuningdiah_abstract_1432010

MEKANISME GCG DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA

Nurika Restuningdiah
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang 5 Malang, 65145.

Korespondensi dengan Penulis:
Nurika Restuningdiah: Telp. +62 341 551 312
E-mail: noer_dyah@yahoo.co.id

Abstract
The purpose of this research was to examine the impact of good corporate governance mechanism to corporate social responsibility (CSR) disclosure and the impact of CSR disclosure to earning response coefficient. The proxy of good corporate governance mechanism were institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling technique indicated that only the size of commisioner board had a positive effect CSR disclosure. This study also showed that there was no significant impact of CSR disclosure to ERC. The implication of this study was relevant for the decision maker of public companies to consider the size of board commisioner to support the good corporate governance mechanism.

Key words: good corporate governance mechanism, corporate social responsibility disclosure, earning respons coefficient

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Nurika Restuningdiah_abstract_1422010

KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Nurika Restuningdiah
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang 5 Malang

Korespondensi dengan Penulis:
Nurika Restuningdiah: Telp. +62 341 551 312
Email: noer_dyah@yahoo.co.id

Abstract
The purpose of this research was to examine the impact of environmental performance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure to Return on Asset, and the undirect impact of of environmental performance to Return on Asset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia Stock Exchange and participated in the Proper Program from 2007 -2008 through a judgment sampling technique indicated that environmental performance had a positive effect to Corporate Social Responsibility (CSR) disclosure. The CSR disclosure had the positive impact to Return on Asset, but the environmental performance had a negative effect to Return on Asset.  This study also showed that there was positive undirect impact of environmental performance to Return on Asset through CSR disclosure. The implication of this study was relevant for public companies to publish their environmental performance on their annual report (CSR Disclosure) in order to give the “good news” to the public, and get the “good image” to increase sales.

Key words: environmental performance, Corporate Social Responsibility Disclosure, return on Asset

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Sri Pujiningsih_abstract_1522011

GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SOSIAL DAN KINERJA OPERASI PERUSAHAAN DALAM
SRI-KEHATI INDEX

Sri Pujiningsih
Helianti Utami
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang 5 Malang, 65145

Telp. +62 341 551312; Fax. +62 341 551 921
E-mail: uami@ymail.com

Abstract
There were many controversion arguments about the implementation of  corporate social responsibility (CSR) in the company rule no 40, 2007. Moreover, in June 8, 2009, BEI and KEHATI Foundation published Index of SRI-KEHATI. It consisted 25 of the best shares’ companies that had applied CSR. It was one of implementations of GCG. Based on those reasons, there were three aims of this research. First, this research tested the significant influence of GCG to the level of CSR disclosure. Second, this paper examined the significant effect of GCG to the operational performance (ROA). The last aim was that the significant impact of GCG to the operational performance (ROA) by CSR. In this research,the proxy of  GCG was the independent board of directors and institutional ownership. Respondents participating in this research were companies in Index of SRI-KEHATI. This research used purposive sampling method with 16 samples. Analysis used path analysis to examine three hypotheses. There were three result of this research. First, GCG did not have significant influence to the level of CSR disclosure. Second, GCG did not have significant influence to the operational performance (ROA). Third, GCG had significant influence to the ROA by CSR.

Key words: corporate social responsibilities disclosure, operational performance, independent boards of directors, institutional ownership

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Satia Nur Maharani_abstract_1522011

CORPORATE SUSTAINABILITY REPORT SEBAGAI INDIKATOR PENGAMBILAN KEPUTUSAN INVESTASI

Satia Nur Maharani
Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang No. 5 Malang
Telp. +62 341 574 006
E-mail: tiamaharani@ymail.com

Abstract
One indicator of investment decisions is corporate sustainability report. Sustainability is about long-term value creation not only for company but also for employees, customers, the industry sector, investors and the communities where the company does business. The ability of company to create long-term value is based on its understanding and response to demands of society and on recognizing that environmental, social, economical and ethical factors affect the business strategy. This article identifies drives for organization to adopt corporate social responsibility and produce corporate sustainability report.

Key words: Corporate Social Responsibility, sustainability reporting

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Soenartomo Soepomo-Abstract-1532011

MICRO FINANCING SCHEME BASED ON OPTIMIZATION OF NETWORK (MFS-ON): APROPOSED IMPROVEMENT ON
CURRENT PRACTICES

Soenartomo Soepomo
Moch. Doddy Ariefianto
Faculty of Economics and Business, Ma Chung University Malang
Jl. Villa Puncak Tidar N-01 Malang, 65151

Telp. + 62 341 550 171; Faks. +62 341 550 175
E-mail: soenartomo.soepomo@yahoo.com

Abstract
One important method in reducing poverty was through finance.The poor were lack of qualification and capacity to borrow from formal financial sector. Therefore they should resort their financing needs to informal sources albeit very high cost implication.This dependency in turn would disrupt their productive capacitysince the interest was very high. We focus on special segment of theproductive poor. We reviewed various financing scheme that widely practiced both domestically and globally. We perceived that existing schemes were inadequate from several perspectives: (1) partial nature, (2) substandard business practices, (3) lack of cooperation and (4) limited coverage. We proposed an alternative financing scheme.The spirit of the approach emphasized the critical role of self-sufficiency of Microfinance Institution (MFI). Through self sufficiency, MFI could develop a healthy business with reasonable rate of return.   In addition to self sufficiency, first, the proposal also included financing from private sector through mobilization of Corporate Social Responsibility (CSR) funds. The funding sources became broad and economics scale could be achieved. Second, the proposal improved risk sharing mechanism by introducing the regional government banks as well as insurers. Third, the proposal made the distribution channel optimum by involvement of society elements.

Key words: micro finance, poverty elimination, network optimization, productive poor