PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Miskiyyah, Zakiyatul and Fitriyani, Lita Yulita (2016) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN. Kajian Akuntansi, 11 (1). pp. 1-12. ISSN 1907-1442

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Abstract

This research aims to know the infl uence of Corporate Social Responsibility and mekanism of Good Corporate governance againts the fi nancial performance.The fi nancial performance is measured by using a Return On Asset (ROA). Independent variables used in this study is Corporate Social Responsibility (CSR) as measured by the indicators of the Global Reporting Index (GRI) version 3.1 and the mechanism of Good Corporate Governance (GCG) as measured by indicators of the Board of Commissioners, Board of Independent Commissioners, Institutional ownership and Audit Committee. This study was done to the company in the banking sector listed in Indonesia Stock Exchange (BEI) in the years 2011-2015 with a sample of 10 companies of 43 companies as population.The test results showed that the variables of Institutional Ownership signifi cant negative effect on the company’s fi nancial performance while variable Corporate Social Responsibility (CSR), the Board of Commissioners and Board of Independent Commissioners and the Audit Committee has no effect on fi nancial performance. Keywords: Corporate Social Responsibility, mekanism of Good Corporate Governance, The Financial Performance

Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility, mekanism of Good Corporate Governance, The Financial Performance
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 20 Jun 2020 03:59
Last Modified: 20 Jun 2020 04:00
URI: http://eprints.upnyk.ac.id/id/eprint/22810

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