Corporate social responsibility (CSR) has evolved since the nineteenth century and is becoming mandatory for firms. However, the association between CSR and financial performance remains fluid. The purpose of this paper is to examine the mediating effect of third-party assurance (TPA) and the moderating effect of financial leverage in CSR – financial performance relationship.,Panel and hierarchical regression models are used to analyse data covering 29 companies in the Indian stock market for the period, from 2010 to 2017.,The study shows that CSR has a positive association with financial performance (ROA (return on assets) and ROE (return on equity)) of listed firms in India. The second finding shows that TPA has a negative association with financial performance (ROA and ROE) and negatively mediate the association between CSR and financial performance (ROA and ROE). Further, the findings also show that financial leverage has a negative association with ROA but no association with ROE, and is unable to moderate the association between CSR and financial performance. Lastly, financial leverage has no association with TPA and unable to moderate the association between CSR and TPA.,The scope of the study is limited to large firms submitting sustainability reports based on the Global Reporting Initiative (GRI) guidelines, and this criterion is likely to limit the generalisation of the findings.,Capital market investors look for new markets to invest, and CSR results show a positive return for equity investors, which may encourage capital market investments in a mandatory CSR environment. The mediating effect of TPA has the potential to force managers to undertake CSR activities, which leads to a user-friendly environment and improved social sustainability.,Previous studies show a mix association between CSR and financial performance. Nevertheless, some of the possible reasons for the mix association have not received scholarly attention. Hence, the role of the mediating effect of TPA and the moderating effect of financial leverage in CSR-financial performance relationship.

Corporate social responsibility investment, third-party assurance and firm performance in India: The moderating effect of financial leverage

Approaches of selected organisations in the Czech Republic to promoting the concept of sustainable development and corporate social responsibility

Purpose

This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Starting from being nice to do, the emergence of the Covid-19 pandemic has brought CSR to the forefront of businesses, forcing them to rapidly shift from profit maximisation to business preservation. Thus, it is practically crucial to ascertain whether CSR could be effectively used to promote halal brands in this era.


Design/methodology/approach

To achieve the stated aim, a survey questionnaire was developed and used to collect data from 295 participants who are familiar with the concepts of CSR and halal in Malaysia. The data collected were analysed using both descriptive and inferential statistics.
Findings

The findings reveal that the commitment to halal best practices, zakat and charitable donations, environmental responsibility, employee welfare and responsible dealings with clients are the most important CSR activities that can promote halal certified companies in the era of Covid-19. Whilst there is a positive relationship between halal economic responsibility and CSR as a promotional tool, such relationship is not significant. Nevertheless, the relationship between legal responsibility and CSR as a promotional tool is negative and insignificant.
Research limitations/implications

Limitations are inevitable in any study where a convenient sampling technique is used. Respondents from Klang Valley in Malaysia make up a large proportion of the study’s sample. This may consequently limit the generalisability of the findings of this study. Hence, future research should adequately collect data from other cities in Malaysia. Moreover, this paper does not differentiate between perceptions of Muslims and non-Muslims or between male and female; this might have an effect, as Muslims are likely to favour most of the items in the questionnaire used to collect data for this study. Thus, future research may collect sufficient data to shed more light on this issue.
Originality/value

The researchers have revealed that CSR is an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Study of this nature is rare in academic literature.

Corporate social responsibility as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19

The main objective of this research is to analyze the financial performance of companies that have participated in Indonesia Sustainability Reporting Awards (ISRA) competitions in 2009–2017, both regularly and temporarily. This study also analyzes the differences in financial performance in terms of industrial sector factors and the number of workers. This research applies secondary data, which is carried out with independent t–test and multivariate test. Companies that consistently participate in ISRA competitions have a smaller level of leverage, and more exceptional ability to generate operating cash. Companies with fewer than two thousand employees are more productive than companies with ten thousand employees. However, when the number of employees is more than ten thousand people, productivity managing assets is even better. It seems that investors appreciate small companies more. Compared to companies in the banking sector, companies in the manufacturing and non–manufacturing industries have more substantial debts, more productive assets, and higher stock market values. It seems that investors appreciate this ISRA competition more for non–banking companies.

/pdf/a-comparative-study-on-financial-performance-of-the-5fibxc80iy.pdf

A Comparative Study on Financial Performance of the Participants in Indonesia Sustainability Reporting Awards

Purpose: The objective of this study was analyze the interrelationships of internal financial factors, which include financing risk and capital adequacy, ICG and ICSR as determinants of ROA in Islamic banking in Indonesia.
 
Theoretical framework:  Previous studies have provided mixed results regarding the application of ICG to profitability. Therefore, it is necessary to re-examine the implementation of ICG on the profitability of Islamic banks.
 
Design/methodology/approach: The research sample consist of 14 sharia commercial banks in Indonesia in the study period 2012 to 2021 with a total of 130 observations. This study used multiple regression analysis.
 
Findings: The results showed a negative effect of NPF on ROA financial performance. Furthermore, there was a positive effect of CAR and ICG disclosure on ROA financial performance. Meanwhile, disclosure of ICSR had no significant effect on ROA financial performance. Age control variables and Islamic bank size were found to have no effect on ROA.
 
Research, Practical & Social implications:  The government can make a regulation requiring Islamic banks in Indonesia to carry out ICSR because it is more suitable with business forms that use Islamic concepts.
 
Originality/value: This study offers an examination of the factors affecting financial performance of financial and non-financial factors. Financial factors are seen in terms of financing risk and capital adequacy while non-financial factors are represented by sharia governance and sharia social responsibility in sharia commercial banks in Indonesia.

/pdf/effects-of-internal-finance-islamic-governance-and-islamic-1p1ho2ap.pdf

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the agricultural sub-sector in the Indonesia Stock Exchange (IDX). These sub-sectors are designated as one sub-plantation group with one value and another valuable sub-sector. This study uses secondary data of financial statements for the period 2015–2016 accessed on the following website: www.idx.co.id.

Design/Methodology/Approach – The data analysis method used in this research, using dummy regression method with an independent variable, is called Corporate Social Responsibility (CSR); Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are used as dependent variables. Besides this, this study included a sub-sector variable in agricultural sector as a dummy variable.

Findings – This study found that the ability to explain CSR is greater by the ROE on plantation companies. These findings indicate that CSR has a signal for investors when investing in capital markets.

Research Limitations/Implications – This study had restrictiveness in model that was used only profitability ratio as an independent variable. This study also used during a two-year period. Alongside that, the next study is needed to search in other sectors by entering a sector variable as a dummy variable.

Practical Implications – Implementation of CSR was a solution for company to repair organizational and financial performance. So, Properly Company Management uncertainly implement CSR on their environment.

Originality/Value – All sub-sectors in agriculture in the IDX did not have different viewpoints for the implementation of a CSR program to their environment.

CSR and Profitability in IDX Agricultural Subsectors

The aims of this study are to: 1) describe the implementation of the Internal Quality Assurance System (SPMI) in realizing Good University Governance (GUG), and 2) describe the influence of SPMI on GUG. This research was a mixed method with the design used explanatory research design. The population of this research were the lecturers of the Faculty of Economics and Business with 75 persons where the key informants namely lecturer representatives, and heads of study programs/faculty. Collecting data through questionnaires and interviews which were then processed by simple regression analysis and qualitative data obtained by reduction, data presentation, and drawing conclusions. The results of the research study concluded that; 1) The implementation of SPMI in realizing GUG is carried out in the following the applicable standards included the evaluation which  carried out in the form of an internal quality audit to determine the fulfillment of the National Higher Education Standards 2) The coefficient of influence of the application of SPMI on GUG is 0.539 with p value = 0.000 <0.05. This shows that SPMI has a significant positive influence  on GuG with 56.3%. This can be stated that the better the implementation of SPMI, the realization of GUG in the Faculty of Economics and Business is better.

Implementasi sistem penjaminan mutu internal (spmi) dalam mewujudkan good university governance (gug)

Factors Affecting SOEs Returns in IDX

This study aims to determine the Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Inflation and Interest Rates (SBI) on Profitability in construction companies (Persero) on the Indonesia Stock Exchange. This study uses secondary data in the form of construction company (Persero) financial reports for 2015-2021 accessed on the company's official website and www.bi.go.id. The population in this study were 22 companies and the sample used was 15 companies selected using the Purposive Sampling method. The results showed that DER had a positive but not significant effect on ROA, TATO had a positive and significant effect on ROA, INF had a positive but not significant effect on ROA, and SBI had a positive and insignificant effect on ROA.

https://jaruda.org/index.php/go/article/download/82/67

Effect of debt to equity ratio (der), total asset turnover (tato), inflation and interest rate (sbi) on profitability in construction company (persero) on the indonesia stock exchange

As an effort to develop science and technology and increase the nation's competitiveness, performance in the form of scientific publications is mandatory for students. Therefore, training is carried out on using Mendeley for citations in writing scientific papers with the aim of increasing students' understanding and skills in making citations and compiling a bibliography in writing scientific papers. The results of the activity concluded that training on using Mendeley for citations in writing scientific papers for students can improve students' understanding and skills in making citations and compiling a bibliography in writing scientific papers.

/pdf/training-on-using-mendeley-for-citations-in-writing-19jzxz9n.pdf

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