Public Share Ownership Research Articles

CSR reporting practices of Islamic and conventional banks based on ownership differences

Purpose This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks in Bangladesh and to investigate whether ownership and the level of CSR reporting are connected. Design/methodology/approach This study uses the content analysis method to examine 150 annual reports from the 30 listed banking companies as its sample. The data are fitted to an ordinary least square regression model to determine the impact of independent factors on the overall CSR reporting score. Findings The study’s findings show that, on average, Islamic and conventional banks (ICBs) in Bangladesh disclose CSR data at rates of 46.27% and 43.44%, respectively, ranging from 14.15% to 76.32%. Furthermore, according to the study, ICBs’ public share ownership and CSR reporting showed a significant relationship. Conversely, institutional share ownership and foreign share ownership have been found to have no significant relationship with CSR reporting in conventional banks, but institutional share ownership has been found to have a significant relationship with the CSR reporting in Islamic banks. Social implications The research is expected to obtain the most accurate situation of Bangladeshi ICBs’ CSR reporting. To formulate regulations in this regard, governmental and other regulatory authorities can also obtain comprehensive information on CSR reporting procedures. Originality/value The paper contributes to the CSR works, as it presents empirical evidence of the effects of ownership distribution on the CSR reporting of ICBs in developing countries such as Bangladesh.

The influence of financial performance and governance on non-financial performance disclosures

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.

PENGARUH GOOD CORPORATE GOVERNANCE DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Companies prioritize CSR out of awareness of social and environmental impacts, as well as to meet societal expectations, reduce reputational risks, and strengthen relationships with stakeholders. However, decisions related to CSR can be influenced by public share ownership, because public shareholders have different preferences from institutional or majority shareholders. This research aims to determine the influence of GCG practices and public share ownership on CSR disclosure. The research method used is quantitative using a survey approach. Data collection was carried out through purposive sampling, from 82 mining companies listed on the Indonesia Stock Exchange in 2021 and 2022, 76 companies were sampled. Multiple linear regression tests and simple linear regression tests are used as data analysis methods. Linear regression analysis shows that there is a positive and significant influence of audit committee size and ownership on all types of CSR, while the composition of public ownership has a significant negative influence. The composition of the independent board of commissioners and institutional ownership do not have a significant effect. These results indicate the need to consider GCG structure and share ownership in an effort to increase Corporate Social Responsibility disclosure.

FACTORS AFFECTING PROFITABILITY IN BANKING ENTERPRISES

<p><strong>Background</strong>: Banking companies were chosen as subjects for this study because banking companies experienced an increase in profits along with stronger profitability ratios, so banking companies were considered very prospective for investors.</p><p><strong>Objective</strong>: This study aims to determine the effect of company size, <em>leverage</em>, as well as public share ownership on profitability in banking companies listed on the Indonesia Stock Exchange in 2020 - 2022</p><p><strong>Research Method</strong>: The sampling technique in this study used a <em>purposive sampling </em>technique with a sample of 30 banking companies. This study used linear regression data analysis with the help of SPSS to test the hypothesis, with a descriptive type of research.</p><p><strong>Research Results</strong>: The results of this study show that company size has a <em>positive influence on profitability, while </em>leverage <em>has a </em>negative <em>influence on profitability</em>. On the other hand, public shareholding does not affect profitability.</p><p><strong>Originality/Novelty of Research</strong>: Analyzing the latest regulations regarding free float for companies on the IDX, especially in the banking subsector.</p>

Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan Pada Sub Sektor Makanan dan Minuman Di BEI Tahun 2019-2022


 
 
 This research was conducted to analyze leverage, profitability, company age and public share ownership on the extent of annual report disclosure. The research object used is the food and beverage subsector on the IDX in 2019-2022. This data was processed in a panel manner using Eviews version 13. The sample found was 23 companies using the purposive sampling method. Based on this research, it was found from the results of hypothesis testing that the company age variable had a significant positive influence on the extent of annual report disclosure. Meanwhile, the variables leverage, profitability and public share ownership have no influence on the extent of annual report disclosure. It is concluded that leverage, profitability and public share ownership are financial reports that must be disclosed according to SEOJK No.30/SEOJK.04/2016. Therefore, food and beverage companies are expected to continue to develop their business so that the company can survive for a long time and have a long life in the business world, so that the company can present a broader annual report which not only discloses information that must be disclosed but also provides additional voluntary information. This is done to attract the attention of users of food and beverage companies' annual reports.
 
 

Analisis Market Value, Underwriter’s Reputation, Shareholding dan Underpricing

This study aims to determine the effect of Market Value, Underwriter's Reputation, and Public Share Ownership on Underpricing. The sample used in this study is the Manufacturing Sector Companies Conducting IPOs on the Indonesia Stock Exchange for the 2009-2021 period with 29 sample companies using the purposive sampling method. The analytical method used is multiple linear regression analysis which is processed using IBM SPSS version 26. The dependent variable of this study is underpricing which is measured using. The independent variables of this study are Market Value is measured by using total net income with shares outstanding, Underwriter's reputation is measured by ranking using an ordinal scale, and Public Share Ownership is measured by using the number of shares offered to the public divided by the number of shares outstanding multiplied by 100%. The results showed that partially market value and underwriter reputation had a significant positive effect on underpricing, while public share ownership had no significant effect on underpricing.

Disclosure of Corporate Social Responsibility (CSR) Through Factors that Influence it

Research on Corporate Social Responsibility has often been carried out, but in this study there is a little novelty, namely the disclosure of Corporate Social Responsibility through the influence of variables Board of Commissioners Size, Institutional Ownership, Public Share Ownership, and Profitability. The population studied is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021, using purposive sampling, 15 companies were obtained as samples. Multiple regression analysis method with panel data and secondary data processed with Eviews software version 12.0. Research findings show that the variables of Board of Commissioners size, Institutional Ownership, Public Share Ownership, and Profitability simultaneously affect Corporate Social Responsibility (CSR) disclosure. This research can be used by Issuers to be obliged to publish complete and accurate financial statements in order to provide appropriate information to shareholders, as well as managing profitability in Corporate Social Responsibility disclosure to attract investors.

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Disclosure Corporate Social Responisibility (CSRD) Pada Perusahaan Pertambangan Di Bei

Effect of profitability, firm size, board of commissioners, and public share ownership of CSR Disclosure.The purpose of this study is to determine the effect of profitability, firm size, board of commissioners, and public share ownership of CSR Disclosure. The type of research used is associative. The data used is secondary data. Data collection techniques used in this study is document analysis. Data analysis method used in this research is qualitative and quantitative analysis.The results show that there is influence between board of commissioner of CSR disclosure and not influence between profitability, firm size and public share ownership of CSR disclosure.

Pengaruh Slack Resources, Dewan Direksi, dan Komite CSR terhadap Sustainability Report

This study aims to determine the effect of slack resources, the board of directors, and the CSR committee on the sustainability report. The population in this study are several mining and agricultural companies listed on the Indonesia Stock Exchange from 2017-2021. This study uses secondary data. The sampling technique used purposive sampling method with a sample of 26 companies over a period of 5 years. Use logistic regression analysis as a data analysis technique in this study. The results of the study show that slack resources and the board of directors have no effect on the sustainability report. Meanwhile, the CSR committee has an effect on the sustainability report. The next researcher can consider using other variables such as public share ownership, CEO duality, and other variables that might influence sustainability report.

ANALYSIS OF THE EFFECT OF PUBLIC SHARE OWNERSHIP, PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE (STUDY OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 PERIOD)

This study aims to determine the effect of Public Share Ownership on Company Value, Profitability on Company Value, Leverage on Company Value, and Liquidity on Company Value in mining companies listed on the Indonesia Stock Exchange 2017-2021 Period. Using the Non Probability Sampling technique using the Purposive Sampling method. The population in this study were 44 mining companies listed on the Indonesia Stock Exchange for the 2017- 2021 period and the sample used in this study were 13 mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research was conducted using multiple linear regression methods assisted by the E-views 10 program and Microsoft Excel 2016. The results showed that Public Share Ownership had no effect on Firm Value due to the number significance higher that 0.005 about 0,4579, Profitability had no effect on Firm Value due to the number significance higher that 0.005 about 0,8998 , Leverage had significance effect on Firm Value due to the number significance lower than 0.005 about 0,0336 , and Liquidity had no significance effect to Company Value due to the number significance higher than 0.005 about 0,06631.Keywords: Public Shareholding, Profitability, Leverage, Liquidity, Firm Value

THE EFFECT OF PROFITABILITY, LEVERAGE AND PUBLIC SHARE OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH THE BOARD OF COMMISSIONERS AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2021

This study aims to analyze the effect of profitability, leverage and public share ownership on corporate social responsibility disclosure with the board of commissioners as moderating variables in mining companies listed on the IDX in 2019-2021. The population in this study amounted to 31 mining companies. The sample selection method used purposive sampling technique. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests using Eviews software. The results show that Profitability has a positive and significant effect on Corporate Social Responsibility Disclosure, Leverage has a negative and significant effect on Corporate Social Responsibility Disclosure,

An Effect of Environsal Performance and Public Share Ownership on CSR Disclosure with Profitability as an Intervening Variable (Study on Manufacturing Business Listed on a Indonesian Stock Exchange in 2016-2018)

An Effect of Environsal Performance and Public Share Ownership on CSR Disclosure with Profitability as an Intervening Variable (Study on Manufacturing Business Listed on a Indonesian Stock Exchange in 2016-2018)

An Effect of Environsal Performance and Public Share Ownership on CSR Disclosure with Profitability as an Intervening Variable (Study on Manufacturing Business Listed on a Indonesian Stock Exchange in 2016-2018)

The purpose of this study was to determine how environsal performance and public ownership affect CSR disclosure in manufacturing business listed on Indonesian Stock Exchange (IDX) since 2016 until 2018. Profitability will be used as an intermediate variable. In this study, environsal performance and a number of public shares held are independent variables. Profitability is a variable that makes this study possible. While corporate social responsibility disclosure is important. This study used a method called "purposeful sampling". Multiple regression is a method used to test data. A goal of this study is to find out what factors affect CSR disclosure so that investors and business can take am into account when making decisions. Profitability is improved by how well an organization takes care of an environs. Having shares retained by a public is good for making money. CSR disclosure is helped by how profitable a corporation is. Profitability can be a link between environsal performance and CSR disclosure, and it can also be a link between public ownership of shares and CSR disclosure.

Factors Affecting Corporate Social Responsibility Web Disclosure: Evidence from the Consumer Sector in Indonesia

An increasing number of companies disclose information about their financial performance, however, publishing Corporate Social Responsibility information on company’s websites is still limited. This study examines the factors affecting Corporate Social Responsibility (CSR) web disclosure, as well as examine whether firms with high CSR web disclosure are less likely to engage in earnings management. Corporate Social Responsibility may indicate transparent and reliable financial statements. To do so, we investigate factors that affect the extensiveness of CSR web disclosure. In addition, we investigate the impact financial statement quality on CSR web disclosure. Based on a content analysis of the CSR web disclosure of consumer sector of Indonesia listed companies, this research analyzes the content of CSR disclosures with respect to the following four themes, include environmental information, employee information, community involvement information, and products information areas. Companies publish their CSR disclosure on company’s websites only during the year, therefore we could not collect data on its prior year. Using a sample of 94 consumer sector companies listed on the Indonesia Stock Exchange in 2020, our OLS regression results indicate that company size has a significant effect on CSR web disclosure. In contrast, there is no association between public share ownership, board of commissioner size, audit committee size, profitability, and leverage, on CSR web disclosure. We find no evidence of companies with high-level CSR web disclosure publishing more transparent and reliable financial statement than companies with low-level CSR web disclosure.

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN CORPORATE SOCIAL RESPONSIBILITY

The aim of this study is to identify and empirically demonstrate the effect of Good Corporate Governance, public share ownership and firm size on the disclosure of corporate social responsibility. Data collection techniques using secondary data. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection in this study was purposive sampling method, therefore the final sample consisted of 10 companies with 50 observational data. The method of analysis and hypothesis testing is through panel regression analysis using Eviews-9. Based on data processing, the research results show that Good Corporate Governance is proxied by the Board of Commissioners and the Audit Committee, other variables, namely Public Share Ownership and Company Size, simultaneously affect the Disclosure of Corporate Social Responsibility. The Audit Committee and Company Size partially have significant effect on Corporate Social Responsibility Disclosure. Meanwhile, the Board of Commissioners and Public Share Ownership partially do not have effect on the Disclosure of Corporate Social Responsibility.

Kepemilikan Saham Publik dan Corporate Social Responsibility terhadap Kinerja Keuangan

This study aims to analyze the factors that influence the financial performance of basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research method is descriptive quantitative. The sample selection technique uses a purposive sampling technique so that a sample of 20 companies is obtained. The data analysis method uses path analysis or path analysis using the SMART-PLS application. The results of the study show that the path coefficient value is indicated by the influence of Financial Performance on variable X, namely Public Share Ownership which is reflected in the ROE of 3.484. In further tests, the results show that the second biggest influence is the influence of Financial Performance on variable Z, namely Corporate Social Responsibility as reflected in the Corporate Social Responsibility Disclosure Index (CSRDI) of 2.455. In further tests, the results show that Corporate Social Responsibility can mediate Financial Performance and Public Share Ownership of 0.912. In conclusion, Public Share Ownership (KSP) has an effect on financial performance and Financial Performance has an effect on Corporate Social Responsibility (CSR). However, Corporate Social Responsibility (CSR) cannot provide a mediating effect on Public Share Ownership (KSP) and financial performance.
 Keywords: Corporate Social Responsibility (CSR), Public Share Ownership (KSP), Financial Performance

Pengaruh Kepemilikan Saham oleh Publik dan Corporate Social Responsibilty dengan Variabel Kontrol Struktur Modal dan Aktivitas terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020

This study aims to determine the effect of public share ownership and corporate social responsibility with capital structure and activity control variables on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The variable used to measure profitability is Return On Equity (ROE). The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling, namely sampling using certain criteria. The criteria used are companies in the manufacturing category, before and until the end of the research year are still listed on the Indonesia Stock Exchange (IDX), manufacturing companies that have regular financial reports and have complete financial statements and provide all the data needed regarding research variables. Based on these criteria, the number of samples is 110 manufacturing companies. The test results show that public ownership affects the company's profitability, corporate social responsibility affects the company's profitability, capital structure affects the company's profitability, and activities affect the company's profitability. With an R2 value of 77.6 %.

ANALISIS STATISTIK REGRESI RETURN ON ASSETS PERUSAHAAN INVESTASI DI INDONESIA

This study aims to analyze the debt to asset ratio, public share ownership and company size to the return on assets of investment companies in Indonesia. The data sample used in this study is a comprehensive profit report on (8) eight investment companies listed on the Indonesia Stock Exchange. Data analysis using regression statistics. The results of the study explained that the debt to asset ratio and public share ownership have proven to have a positive and significant effect on return on assets. The size of the company does not have a significant effect on the return on assets.

CSR Disclosure in State Owned Enterprises in Indonesia: Does Public Share Ownership could Effect?

Social responsibility is one of the company's programs in the form of accountability to overcome social problems and environmental damage done by the company itself. This form of accountability can be realized by disclosing CSR. This study aims to test and obtain empirical evidence of the influence of profitability, company size, leverage, board of commissioner and public share ownership against the disclosure of CSR in state-owned enterprises.Sample used is 20 companies of state-owned enterprises in three years of observation. The data analysis technique used is multiple linear regression. The results revealed that the profitability and size of the board of commissioners had a positive effect on CSR disclosure, while the size of the company, leverage, and public share ownership had no effect on CSR disclosure. Keywords: corporate social responsibility, leverage, size, profitability, public share ownership

Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

This 
 study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020.
 Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application.
 The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.