ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
Abstract: The aim of this
research is to examine the effect of corporate social responsibility (CSR) and
the characteristics of good corporate governance (GCG) to firm performance.
Independent variables used in this research
are CSR, board of directors, board of commissioners,
and audit committee. While the dependent variable in this study is firm performance
measured using return on equity (ROE).
This research used a sample of manufacturing companies listed on the
Indonesia Stock Exchange (IDX) in 2012. The sampling method in this research is
purposive sampling and acquired 77 companies that meet the criteria. Hypothesis
testing using multiple regression
analysis.
The results of this research showed that the higher the level of CSR
disclosure, board of directors, and
audit committee of a company, the higher the firm performance. While board of
commissioner has no effect on firm
performance.
Keywords: corporate social
responsibility, board of directors, board of commissioners, audit committee,
ROE
Penulis: Faizal Adi Nugroho,
Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141082
