CSR Quality Research Articles

The Influence of Service Quality, Corporate Social Responsibility and Corporate Reputation on Customer Satisfaction With the Government’s Role as Moderator (Study on the company PT PLN Indonesia)

This study aims to analyze how the influence of Service Quality, Corporate Social Responsibility and Corporate Reputation on Customer Satisfaction with the Government’s Role as moderating. The object of research used is the BlueChip Company Customer PT PLN Persero Indonesia. The sampling technique used was the Saturated Sampling technique. The data analysis used is the Structural Equation Model (SEM) method or Structural Equation Modeling with the WarpPLS approach. The results showed that: CSR (X1) has a significant positive effect on Customer Satisfaction (Y1). Company Reputation (X2) has no significant effect on Customer Satisfaction (Y1). Service Quality (X3) has a significant positive effect on Customer Satisfaction (Y1). The moderating effect of the government’s role on the relationship between CSR and customer satisfaction is not significant. The moderating effect of the Government’s role on the relationship between Company Reputation and Customer Satisfaction is not significant. The moderating effect of the Government’s role on the relationship between Service Quality and Customer Satisfaction is significant. The originality of this research is the modeling of the customer satisfaction variable by involving CSR, Company Reputation, and Service Quality as independent variables and the Government Role variable as a moderating variable in monopolistic companies in Indonesia.

The Influence Between Corporate Social Responsibility and Political Connections on Tax Aggressivity through Institutional Ownership As A Moderation Variable

The aim of this research is to determine the influence between corporate social responsibility and political connections on tax aggressiveness through institutional ownership as a moderating variable. This type of research is quantitative research, involving all companies listed on the Indonesian Stock Exchange in the 2017-2021 year of observation as the population. The data sources used in this research are secondary data obtained from company websites and the Indonesian Stock Exchange website (www.idx.co.id). The quantity of CSR as measured by calculating how much information related to corporate social responsibility has a negative influence on the presence of tax aggressiveness within the company. CSR quality has a negative influence on tax aggressiveness, which means that CSR quality can pressure companies to be tax aggressive. The existence of political connections that a company has no effect on the tax aggressiveness carried out by the company. Institutional ownership can moderate the quantity of CSR on tax aggressiveness. Institutional ownership moderates the relationship between CSR quality and tax aggressiveness. In the analysis results, it is proven that institutional ownership strengthens the negative influence of CSR quality on tax aggressiveness. Has been proposed that institutional ownership can moderate the influence of political connections on tax aggressiveness.

Sector-Scale Proliferation of CSR Quality Label Programs via Mimicry: The Rotkäppchen Effect

Proliferation of CSR quality certification programs can be analysed within theories of mimicry. Some firms use third-party quality certificates to signal their CSR practices to consumers accurately. These firms and consumers benefit from few, simple, recognized, reliable labels. Other firms use competing or own-brand labels to signal deceptively, gaining competitive advantage without compliance costs. Unreliable labels act as mimics to dupe consumers. If consumers cannot determine which labels are misleading, they ignore them all. Within ecological theories of mimicry, this is known as aggressive reverse Brouwerian automimicry. CSR-label research has a different naming tradition, and this sector-scale effect could be called a rotkäppchen effect, analogous to program-scale groucho and firm-scale goldilocks effects. It is testable by analysing mimicry mechanisms or predicted patterns.

Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan

This study aims to empirically examine the effect of corporate social responsibility and GCG (good corporate governance) on tax aggressiveness. The dependent variable used in this study is aggressive tax planning, which is measured using ETR (effective tax rates). The independent variables in this study are corporate social responsibility and GCG (managerial ownership, audit committee, and audit quality). This study is based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange in 2012–2016. The study sample was selected by purposive sampling and obtained from 22 companies per year that fulfill the criteria. Data were analyzed using multiple linear regression analysis. The results show that CSR, managerial ownership, and audit quality do not affect the action of aggressive tax. Meanwhile, the audit committee shows the existence of influence on the activity of aggressive tax.

CORPORATE SOCIAL RESPONSIBILITY IN BANKING IN INDONESIA: THE ROLE OF INTELLECTUAL CAPITAL AND CHARACTERISTICS OF THE BOARD OF COMMISSIONERS

This study aims to examine the influence of Intellectual Capital, the Board of Commissioners, and the Proportion of Independent Commissioners on Disclosure of Corporate Social Responsibility, with the population used in this study being bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies during the 2017 period -2021. This study uses panel data regression model analysis to test the hypothesis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses the fixed effect model to examine the relationship between variables in the regression model. The results of this study indicate that Intellectual Capital has a positive effect on CSR Disclosure, optimal utilization of Intellectual Capital resources can increase CSR quality disclosure more broadly. The Board of Commissioners variable has a negative effect on CSR disclosure, this shows that each additional member of the board of commissioners will have an impact on decreasing CSR disclosure. The independent board of commissioners proportion variable does not affect CSR disclosure because not all independent commissioners can demonstrate their independence so the oversight function does not function properly in conducting CSR disclosures.

What Makes People Pay Premium Price for Eco-Friendly Products? The Effects of Ethical Consumption Consciousness, CSR, and Product Quality

With environmental issues rapidly emerging on a global scale, a growing number of the companies are paying greater attention to the behavioral outcome of general consumers who are more or less prone to purchasing eco-friendly products. Based on this background motivation, this study takes a new theory-driven approach to understanding what makes consumers purchase eco-friendly products at a premium price. For this purpose, this study drew on the Theory of Planned Behavior (TPB) to validate the factors affecting the purchase of eco-friendly products by employing variables such as attitude toward eco-friendly companies, subjective norm, perceived behavioral control, and ethical consumption consciousness. In addition, this study adopted the social responsibility of eco-friendly companies and the quality perception of eco-friendly products as moderating variables. The results indicate that attitudes toward eco-friendly products and ethical consumption consciousness have a positive impact on intention to buy eco-friendly products at a premium price. In addition, the social responsibility of environmentally friendly companies was found to moderate the effects of attitudes of eco-friendly products and the subjective norm on the intention to pay prem ium price. The results of this study may provide strategic directions as to how companies should create their corporate images not only as an environmentally friendly brand, but also an ethically responsible company.

Factors Affecting The Quality of Earnings with Capital Structure as Intervening Variables in Banking Companies Listed on IDX

The most critical aspect in locating the value of a corporation is the great of the income generated through the corporation. Optimal earnings quality will have an effect on the value of the company which continuously shows an increase. The same thing also applies vice versa; if the quality of earnings shows results that are not optimal it will reduce the value of the company. The most important achievement when reporting earnings is that it makes it easier for stockholders and creditors to determine cash flows for future periods. Therefore, creditors and stockholders are able to predict the good and bad cash flows that will be faced in the coming period. The studies performed by the researcher has the purpose of having the ability to research the elements that have an effect on the best of profits with the capital structure used as an intervening variable with inside the banking sector this is included in the IDX list. The research that the researcher carried out made use of secondary data obtained by collecting all data on the company's financial reporting. The researchers used Purposive sampling as a data collection technique. The data were analyzed using multiple regressionusing Eviews 12. After conducting the research and data processing, it was found that the independent board of commissioners, board of directors, managerial ownership, institutional ownership, audit committee and CSR quality had a significant effect on earnings quality with capital structure as an intervening variable both simultaneously.

Factors Affecting the Quality of Earnings with Capital Structure as Intervening Variables in Banking Companies Listed on IDX

The most critical aspect in locating the value of a corporation is the great of the income generated through the corporation. Optimal earnings quality will have an effect on the value of the company which continuously shows an increase. The same thing also applies vice versa, if the quality of earnings shows results that are not optimal it will reduce the value of the company. The most important achievement when reporting earnings is that it makes it easier for stockholders and creditors to determine cash flows for future periods. Therefore, creditors and stockholders are able to predict the good and bad cash flows that will be faced in the coming period. The studies performed by the researcher has the purpose of having the ability to research the elements that have an effect on the best of profits with the capital structure used as an intervening variable withinside the banking sector this is included in the IDX list. The research that the researcher carried out made use of secondary data obtained by collecting all data on the company's financial reporting. The researchers used Purposive sampling as a data collection technique. After conducting the research and data processing, it was found that the independent board of commissioners, board of directors, managerial ownership, institutional ownership, audit committee and CSR quality had a significant effect on earnings quality with capital structure as an intervening variable both simultaneously

Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi

Purpose: This research aims to find out and analyze the effects of CSR, Capital Intensity and Audit Quality on Tax Avoidance moderated by Institutional Ownership.Method: The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 42 companies obtained by purposive sampling method. This research technique uses multiple linear analysis and moderated regression analysis.Finding: The results of this study showed that CSR variables had a significant negative effect on Tax Avoidance, Capital Intensity had no effect on Tax Avoidance, and Audit Quality had a positive effect on Tax Avoidance. Institutional ownership cannot moderate the influence of CSR, Capital Intensity and audit quality on tax avoidance.Novelty: The novelty of the study, the researchers added variables of institutional ownership moderation and different time periods. Institutional ownership was chosen because it had a considerable influence in overseeing management performance to run the company's operations as well as to see how much influence institutional ownership moderated in the study.

Oil price uncertainty, CSR and institutional quality: A cross-country evidence

This study investigates the relationship between crude oil price uncertainty and corporate social responsibility activities of oil and gas companies around the world. Using a cross-country dataset that consists of 283 oil and gas firms from 27 countries for the period of 2002–2017, we reveal three key findings. First, consistent with our hypothesis, the oil price uncertainty statistically significantly and negatively impacts corporate social responsibility engagement. Second, firms in the oil and gas industry reduce activities in the environmental and social pillars of corporate social responsibility more aggressively than those in the corporate governance pillar. Third, the negative effect of crude oil price uncertainty on corporate social responsibility is moderated by the country-level institutional quality. Our main results are consistent using a wide range of robustness tests.

Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk?

This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.

CSR Practices in Food and Beverage Companies During Pandemic

The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.

The impact of corporate social responsibility on earnings quality in UK listed firms

A business committed to CSR activities can establish a favourable reputation in the market hence this reputation can be used to mislead the market by making them rely on the financial reporting of the organisation. This study aimed to investigate the relationship between CSR and earnings quality for firms listed on FTSE 350. Besides, it aimed to explore the impact of CSR on the motivation of the management to improve the earnings quality or manage earnings. The research has applied LSDV regression and OLS regression on the data collected from 217 firms listed on the FTSE 350. The respective regression models applied by keeping earnings quality as a dependent variable and range of independent variables such as CSR, SIZE, GROWTH, LEVERAGE and ROA. Besides, the correlation coefficient has also been calculated despite, the result could not reveal the nature of the relationship between the variables hence regression model was applied. The results have revealed no relationship between earnings quality and CSR in the case of LSDV regression model. The same has been observed for the OLS model however, there exists a relatively significant relationship between earnings quality and LEVERAGE. Similar findings recorded for earnings quality and GROWTH.

Customers trust mediation: effect of CSR and service quality towards e-WOM

This study aims to explain the effect of Corporate Social Responsibility activities, service quality on customer trust in PT. Bali Regional Development Bank and explained that customer trust encourages customers to do e-word of mouth to others. To achieve this goal, 100 people are used by Bank X customers spread across Bali Province and will be taken by purposive sampling with questionnaires as the method of data collection. Data is processed using Structural Equation Modeling analysis tools. The results of this study indicate that trust mediates the effect of service quality and corporate social responsibility to e-WOM at PT Bank X. The results of this study are expected to be able to contribute ideas to the banking industry, especially PT. Bank X in building long-term trust. The long-term trust of customers will make PT. Bank X can still compete and even be superior to other banks operating in Bali Province. The advantages of PT. BPB Bali will affect the pace of development in Bali Province through the assistance of MSMEs as one of the CSR programs that it does.

Laparoscopic versus open surgery: a systematic review evaluating Cochrane systematic reviews.

Laparoscopic surgical procedures (LSP) have grown in popularity due to their purported benefits of improved effectiveness and efficiency. This study summarizes the Cochrane systematic reviews' (CSRs') evidence comparing the use of LSP versus open procedures used for surgical patient management and comparing the CSRs' quality and consistency of LSP evidence reported across time and different surgical specialties. The Cochrane Database was searched to identify CSRs comparing LSP versus open procedures; 36 CSRs and 15 CSR protocols were found as of February 16, 2016. Each CSR's clinical outcomes and major conclusions were evaluated; CSR's quality and completeness were assessed using PRISMA and AMSTAR criteria. Overall, CSRs' reporting variations across specialties and trends over time were summarized. A weighted analysis across all 36 CSRs found improved outcomes with LSP (odds ratio 0.90; 95% confidence interval 0.88, 0.92). Substantial CSR variation was found in the patient inclusion/exclusion criteria and clinical endpoints used. Individually, most CSR analyses showed no significant difference (65.4%) between LSP versus open procedures; 25.8% showed a LSP benefit versus 8.9% an open benefit. As a major conclusion, a positive LSP impact was documented by 8/36 (22.2%) CSRs; but only half of these CSRs decisively concluded that there was a LSP advantage. Undeclared conflicts of interest were identified in 9/36 CSRs (25.0%), raising the potential for a reporting bias. Both CSR variabilities (i.e., missing population, intervention, comparison, outcome, study design statements) and PRISMA-related deficiencies were documented. Overall, CSR evidence supports a LSP advantage; however, clinical decisions must be driven by CSR procedure-specific evidence. Variations and inconsistencies in CSR design and reporting identified future opportunities to improve CSR quality by increasing the methodological transparency, standardizing CSR reporting, and documenting comprehensively any non-financial conflicts of interest (i.e., ongoing research and historical publications) for all CSR team members.

A Succinct Survey of Disclosure Quality Measurements

This paper is a sequel to prior studies, regarding the most common approaches to measuring CSR quality such as Analysts’ ratings, content or textual analysis, disclosure indices, and the measurement of characteristics such as Auditing and Assurance and Proxies for information quality (e.g. Length, numbers of words, sentences, pages). However, not all of these approaches are appropriate for measuring CSR information quality because CSR disclosures typically contain less financial information and more narratives, as well as more forward-looking information covering a wider range of topics such as human relations, customer relationships and environmental protection. This section explains how three measures, namely quality proxies, disclosure index as well as assurance, which were chosen to measure CSR in this study by drawing on prior studies and conceivable conceptual frameworks. The organization structure of this section is progressive more inclusive here as follows: the section 2 mentions what type of reports being examined in this study, where and how to collect the samples; how quantity approach to measure CSR quality in this study; the section 3 describes how the disclosure indices to measure CSR quality; then, measuring CSR quality through assurance is described; The last section concludes the whole.

Actively Persuading Consumers to Enact Ethical Behaviors in Retailing: The Influence of Relational Benefits and Corporate Associates

While consumer motivation to maintain a relationship with a retailer is a function of personal idiosyncratic characteristics, specific perceptions of retailers may play a role in influencing receptivity to relationship maintenance. This study integrates relationship marketing tactics and corporate associates into a model of consumer ethical purchasing behavior that improves the relationship between sellers and buyers. Results show social benefits, special treatment benefits, CSR, and service quality have direct and indirect impact on ethically questionable consumer behaviors in retailing. This study also modifies the consumer ethics scale of Muncy and Vitell (1992) for the East Asian market with good reliability and validity in order to measure ethically questionable consumption behaviors in retailing. Finally, some theoretical contribution and practical implications are discussed.

Encapsulites, and the suppression of internal gas pressure in industrial metallurgical coke blends

Isolated, encapsulated coke microstructures in industrial coke blends, (referred to here as encapsulites), contain textural evidence of growth in high pressure conditions revealed by collapsed, stretched, and pulled-apart thin pore walls, with crushed porosity. This texture is not rare in blends, but is more commonly seen in single-source test oven cokes that have generated very high internal gas pressures. In addition, reflectances of encapsulite microstructures are quite different from the enveloping coke, leading to identification of two varieties, (1): isotropic, low-bireflectance coke derived from soft coking coal, surrounded by a low anisotropy coke envelope, and, (2): highly-anisotropic fused-inertinite or fused-vitrinite, contained within an envelope of a lower rank coke.Time, temperature and fluidity play critical roles in the order and magnitude of development of encapsulites, where entrapment by a fluid plastic layer of earliest melting vitrinites isolates not-yet-melted coal particles. Subsequently, with rising plastic layer temperatures, the encapsulated material also melts, but it is now enclosed within an impermeable, gas-proof semicoke that acts as a pressure suppressor. The encapsulite may develop a thickened outer wall, but internal thin-cell-wall porosity implodes, causing localized structural collapse. The development of encapsulites is a/the mechanism that suppresses and dampens the internal gas pressure exerted by strongly expanding coals used as components in some industrial blends. Encapsulite volumes of 2.23–22.4% are described.Encapsulites contribute to mechanical strength. Thick walls of isotropic material protect against CO2 reactivity attack, adding strength to coke. On fused inertinite kernels of highly anisotropic encapsulites, measured anisotropy quotients (AQ’s) of >8.3, are of similar magnitude to pyrolytic carbon, which too increase CSR quality.

CSR과 내부서비스품질이 내부고객만족과 이직의도에 미치는 영향 - 기업 윤리교육에 따른 조절효과 -

The purpose of this study shows the effects with CSR suggested by casino corporation and the internal service quality and internal customer satisfaction. And also this begins with the presumption that corporate ethical education causes moderating effects between the two conceptions, CSR and internal service quality. The structural model was tested using the empirical date collected from 348 casino dealers. The study result of structural equation model(SEM) presents CSR and internal service quality have significant moderating effects on internal customer, and moderating effects on ethical education develop a significant moderating effects between CSR and internal customer satisfaction. Therefore, suppose that CSR and internal service quality suggested by casino corporation have positive effects, internal customer satisfaction will grow and turnover rate will be reduced. To make the ethical education have moderating effects on internal customer satisfaction, I assume that indirect benefit, CSR, has more moderating effects on it than direct profit, internal service quality.

Being Good by Hiring Directors with Foreign Experiences

Using a manually collected dataset on the overseas experiences of directors for Chinese listed firms, we examine effects of returnee directors on firms’ corporate social responsibility engagement (CSR). Our results show that returnee directors significantly improve firms’ CSR engagements. The significant positive relationship is more pronounced for firms in lower competitive industry, with high leverage ratios, with CEOs politically connected to the government, and with aged CEOs. Furthermore, we find that only returnee directors’ long-term foreign experience matters, such as education and working experience, but short-term visiting experience does not contribute to above findings. Finally, our results are robust after controlling for endogeneity. This paper thus offers clear policy implications by suggesting that hiring more returnees as management directors could be one efficient way to enhance firms’ CSR quality, which may be of particular interest to regulators in emerging markets.