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Company Characteristics, Disclosure of Social Responsibility, and Its Impact on Company Performance
Nurul HIDAYAH,Lucky NUGROHO,Hendi PRIHANTO,Dwi PRIHANTINI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
Corporate Social Responsibility (CSR) is the obligations that the company must carry out. It follows Law no. 40 of 2007 concerning limited liability company article 74, which regulates the obligation to carry out social and environmental responsibility. CSR is needed so that stakeholders, including the community, know all forms of corporate responsibility to society and the environment. Company characteristics such as company size, company type, and leverage are factors why a company must disclose its CSR. CSR will gain the community’s trust so that it will have an impact on improving company performance. The purpose of this study is to obtain evidence and to draw conclusions on whether the factors of company size, leverage, and type of company affect CSR disclosure. The data in this study uses multiple regression analysis with secondary data and purposive sampling. The results suggest that type and leverage significantly affect CSR disclosure; the size variable does not affect CSR disclosure. The CSR variable does not affect return on assets (ROA). Company characteristics variables (type, leverage, and size) do not affect ROA. This research is expected to contribute both academically and practically to increasing the academic community’s expertise, competence, and knowledge.
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Norman Kamarudin,Siti Nurulhidayah Ahmad,Othman Arshad,Mohd Basri Wahid 한국응용곤충학회 2010 Journal of Asia-Pacific Entomology Vol.13 No.2
The bagworm, Metisa plana Walker (Lepidoptera: Psychidae), is an important pest of oil palms in Malaysia. A serious infestation cause yield declines of 30–40% over 2 years after attack. Successful mass trapping depends on efficient removal of adults, which reduces the chances of mating, eventually causing a decline in the population. This study was conducted in three smallholder blocks where palm age varied from 6 to 16 years. Sticky vane traps were baited with four receptive females of M. plana and placed in three transects within each trapping plot. The percentage of female bags with eggs (i.e., those pupal bags housing the female with eggs that hatched) determined the effects of trapping on mating and reproduction success. Palm yield was compared between the trapping and control plots. The number of live larvae and the percentage of bags with eggs in the trapping plots were always relatively lower (9.1–28.2%) compared to the control plots (28.6– 48.6%). Trapping plots had relatively higher bunch weight (7.8–14.3 kg) compared to the control plots (4.5– 9.2 kg). The bunch weight in the trapping plots increased 22% after trapping compared to 15% in the control plot. Damage ratings on the fronds declined between 35–45% in the trapping blocks. Damage ratings declined between 20% and 27% in most control plots but increased 17% in one of the blocks with an increased bagworm population. There, mass trapping reduces the chances of bagworm mating and oviposition, which leads to lower populations and, therefore, lower frond damage and higher yields.
ScienceON
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