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This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory). Using legitimacy theory, this study aims to find empirical evidence on how international experience, consumer perspective, and the acquisition of environmental certifications impact the extent of CSR disclosure. A sample of 168 company-years was obtained using the target population of publicly listed manufacturing companies on the IDX that made CSR reports in 2011 and 2012.  

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fair and transparent business practices. Sustainability is a key aspect of international business operations, especially in the face of global challenges such as climate change, resource exploitation, and social inequality. Meanwhile, the implementation of CSR in international business not only improves the company's image but also has a positive impact on society and the environment, in line with the Triple Bottom Line concept (people, planet, profit). In addition to the benefits, this study also identifies challenges in the implementation of business ethics, sustainability and CSR, such as regulatory differences between countries and the complexity of balancing economic and social interests. Therefore, companies are expected to integrate these principles into their business strategies to achieve long-term sustainability and meet the demands of a global market that increasingly emphasizes ethical and responsible business practices.

Telkomunikasi or what we usually know as Telkom is a company operating in the communications sector and is currently the largest telecommunications company in Indonesia, not only PT. Telkom is also the sixth largest company in the world. Public Relations is an important part of maintaining a company's image. This thesis discusses the strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image. There are 1 main problems contained in it, namely: what is the public relations strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image? This type of research is descriptive qualitative. With a communication research approach, using data collection techniques through interviews, observation and documentation. Meanwhile, data processing and analysis techniques are carried out in three stages, namely: data reduction, data presentation, and drawing conclusions. The research results can be concluded as follows: Public relations strategy at PT. Telkom Indonesia in maintaining its corporate image, namely: (1) arranging media relations/media partnership activities. (2) establishing good/harmonious relationships within the company both within the company environment (internal public) and with the environment outside the company (external public) Business carried out by PT. Telkom Indonesia, Tbk in maintaining the company's image, namely (1) maximizing good and excellent service to consumers, channeling concern through the help of corporate social responsibility (CSR). (2) strengthening employee duties, in order to achieve the company's vision and mission in maintaining the company's image as part of public relations duties. From the results of this research, strategies for activities carried out in a company must understand the importance of the techniques used as strategies, especially public relations strategies to help carry out company activities to achieve goals or vision and mission.

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and capital structure on firm value by using firm growth as a moderating variable. The sample in this study were metal industry companies and the like listed on the IDX for the 2018-2022 period. The research sample was 17 companies with 68 observation data determined by the purposive sampling method. Data were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that CSR disclosure has a negative effect on firm value, capital structure does not affect firm value, and firm growth cannot moderate the effect of CSR and capital structure on firm value. The implication of this study is to provide benefits for all stakeholders such as internal companies and investors.

This research is titled “Corporate Social Responsibility (CSR) Strategies in Building Company Image at PT. Crown Worldwide Indonesia” (Qualitative Study of Public Relations in carrying out CSR in a company). Image and reputation play a crucial role in communication for organizations, companies, and government institutions. PT. Crown Worldwide has implemented a Corporate Social Responsibility program aimed at enhancing its corporate image. The purpose of this thesis is to understand how PT. Crown Worldwide Indonesia improves its image through the implementation of Corporate Social Responsibility (CSR) programs. Another objective of this study is to assess the effectiveness of CSR programs in enhancing the company’s reputation. The author employed a qualitative descriptive and using RACE (Research, Action, Communication, & Evaluation) research approach, emphasizing in-depth investigation and utilizing image theory to gain insights into the effectiveness of CSR practices in terms of perception, cognition, motivation, and branding image related to PT. Crown Worldwide Indonesia. In addition, this study also uses Triple Bottom Line analysis to analyze PT. Crown Worldwide. The research findings indicate that the CSR program successfully builds a positive company image and serves as a communication function, making the company well-known among relevant communities and adding value to the organization itself.

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling  method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

The aim of this research is to examine the effect of Profitability projected by Return On Assets (ROA), Return On Eiquiity (ROEi) and Corporatei Social Reisponsibility (CSR) on Company Valuiei in thei food and beiveiragei suibseictor for thei 2018-2022 peiriod. Thei statistical popuilation for this reiseiarch is all food and beiveiragei suibseictor manuifactuiring companieis listeid on thei Indoneisia Stock Eixchangei in 2018-2022. Thei puirposivei sampling meithod was uiseid to seileict sampleis and 27 companieis weirei seileicteid as reiseiarch sampleis. Thei data analysis uiseid is deiscriptivei analysis followeid by classic hypotheisis teisting incluiding normality teist, muilticollineiarity teist, heiteirosceidasticity teist and auitocorreilation teist. Thei reisuilts of this reiseiarch show that profitability projeicteid by ROA, ROEi and CSR can simuiltaneiouisly (simuiltaneiouisly) influieincei company valuiei. Thei partial reiseiarch reisuilts show: (1) ROA has an eiffeict on company valuiei with a significancei leiveil of 0.031 < 0.05 (2) ROEi has no eiffeict on company valuiei, this is shown with a significancei leiveil of 0.060 > 0.05 (3) CSR as meiasuireid by CSRDI influieincei on company valuiei with a significancei leiveil of 0.048 <0.05.

This research is motivated by the growth of the Hotel, Resort and Cruise Lines Industry which does not always increase every year. The value of the Hotel, Resort and Cruise Lines Industry shows a decline starting from 2017-2022. This increase and decrease in value can be changed by Corporate Social Responsibility (CSR) and Financial Performance. This research aims to: (1) Find out changes in Corporate Social Responsibility (CSR) towards Industrial Value, (2) Find out changes in Financial Performance towards Industrial Value, and to (3) Find out changes in Corporate Social Responsibility (CSR) and Financial Performance together. the same for the Industrial Value of the Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. The population in this study is the entire Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. Sample selection used purposive sampling technique. The number of samples obtained was 10 industries. The type of data collected is secondary data obtained from the IDX website. The analytical methods used are descriptive analysis, classical assumption test, multiple linear analysis, t test, f test, and analysis of the coefficient of determination (R2). The research results prove that: (1) Corporate Social Responsibility (CSR) has had a significant negative change in Industrial Value, (2) Financial Performance has had a significant positive change in Industrial Value, and (3) Corporate Social Responsibility (CSR) and Financial Performance have simultaneously had a significant change. on Industrial Value.

Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a population of companies in the mining sector listed on the IDX. Sustainability report disclosure is measured using the GRI G4 index, while firm value is measured by Market to Book Value. The results show that environmental, social, and economic performance each has a positive and significant effect on firm value. Simultaneously, the three variables also have a significant influence on firm value.