Miskiyyah, Zakiyatul (2016) PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
ABSTRAK
HALAMAN ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Corporate Social
Responsibility dan mekanisme Good Corporate Governance terhadap kinerja keuangan
perusahaan. Adanya perbedaan hasil pada penelitian terdahulu yang memotivasi peneliti
untuk melakukan penelitian kembali faktor yang mempengaruhi kinerja keuangan perusahaan
pada perusahaan sektor perbankan di indonesia.
Kinerja keuangan diukur dengan menggunakan Return On Asset (ROA). Variabel
independen yang digunakan dalam penelitian ini adalah Corporate Social Responsibility
(CSR) yang diukur dengan menggunakan indikator dari Global Reporting Index (GRI) versi
3.1 dan mekanisme Good Corporate Governance (GCG) yang diukur dengan indikator
Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan Instirusional dan Komite
Audit. Penelitian ini dilakukan terhadap perusahaan pada sektor perbankan yang terdaftar di
Bursa Efek Indonesia (BEI) pada tahun 2011-2015 dengan sampel 10 perusahaan dan data
observasi sebanyak 50 laporan tahunan (Annual Report).
Hasil pengujian menunjukkan bahwa variabel Kepemilikan Institusional dan Komite
Audit berpengaruh negatif signifikan terhadap kinerja keuangan perusahaan sedangkan
variabel Corporate Social Responsibility (CSR), Dewan Komisaris dan Dewan Komisaris
Independen tidak berpengaruh terhadap Kinerja Keuangan.
Kata Kunci: Corporate Social Responsibility, Good Corporate Governance, Kinerja
Keuangan, ROA, Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan
Institusional dan Komite Audit
ABSTRACT
This research aims to know the influence of Corporate Social Responsibility and
mekanism of Good Corporate governance againts the financial performance. Some
inconsistency in the result of the earlier study well in some sectors of the company and the
banking company in indonesia that motivated researchers to conduct research back in the
factors affecting the reaction of financial performing in banking companies in Indonesia.
The financial 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 and
observation data as much as 50 annual report (Annual Report).
The test results showed that the variables of Institutional Ownership and the Audit
Committee significant negative effect on the company's financial performance while variable
Corporate Social Responsibility (CSR), the Board of Commissioners and Board of
Independent Commissioners has no effect on financial performance.
Keywords: Corporate Social Responsibility, Good Corporate Governance, The Financial
Performance, Return On Asset, Commissioners, Independent Commissioners, Institutional
Ownership and Audit Committe.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Law |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 26 Sep 2016 02:05 |
| Last Modified: | 26 Sep 2016 02:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6688 |
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