THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS WITH TRIPLE BOTTOM LINE ACCOUNTING AS MODERATING VARIABLES

2021 ◽  
Vol 113 (5) ◽  
pp. 153-161
Author(s):  
I G.B.N.P. Putra ◽  
I.A.D.P. Maharani
Keyword(s):  
Corporate Governance ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Credit Institutions

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020

2021 ◽  
Vol 6 (2) ◽  
pp. 17-29
Author(s):  
Anak Agung Ayu Astari Fana ◽  
Gine Das Prena
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Agency Theory ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Corporate Social

Pengaruh CSR, GCG, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020. Tujuan penelitian ini untuk membuktikan pengaruh corporate social responsibility, good corporate governance, kepemilikan manajerial terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020. Penelitian ini memakai 2 teori yaitu teori keagenan (agency theory) dan teori triple bottom line. Sampel dalam perusahaan ini berjumlah sebanyak 14 perusahaan  perbankan selama 3 tahun  selama tahun 2018 - 2020 dan menghasilkan total sampel sebanyak 42 perusahaan perbankan. Teknik pengambilan sampel pada penelitian ini memakai metode purposive sampling. Dalam penelitian ini, peneliti memakai metode analisis linier berganda dalam program SPSS versi 25. Hasil penelitian mengungkapkan bahwa corporate social responsibiliity berpengaruh positif terhadap nilai perusahaan dengan, good corporate governance berpengaruh positif terhadap nilai perusahaan dengan, kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan.

scholarly journals PENERAPAN PRINSIP-PRINSIP ISLAM DALAM PENGATURAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA

LAW REFORM ◽  
2012 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Artha Ully
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Good Corporate Governance ◽  
Corporate Social

Corporate Social Responsibility (CSR) merupakan salah satu bentuk implementasi Good Corporate Governance (GCG) sebagai tanggung jawab sosial terhadap masyarakat dan lingkungan. CSR merupakan adalah upaya untuk mencapai kesejahteraan masyarakat, tapi selama ini belum terdapat konsep alternatif CSR yang digali dari nilai-nilai yang terdapat di dalam sistem budaya dan kepercayaan termasuk ajaran Islam, padahal nilai-nilai yang dibangun oleh setiap budaya dan kepercayaan bertujuan untuk mencapai kesejahteraan masyarakat. Sebenarnya prinsip-prinsip Islam dapat bersinergi dengan baik bila disandingkan konsep CSR. Melihat perkembangan CSR yang telah diadopsi ke dalam peraturan perundang-undangan, maka dapat ditelusuri bagaimana penerapan prinsip-prinsip Islam dalam peraturan CSR di Indonesia.Permasalahan penelitian ini adalah bagaimana konsep CSR dalam Islam dan penerapan prinsip-prinsip Islam dalam pengaturan CSR di Indonesia. Penelitian ini bertujuan untuk memahami konsep CSR dalam Islam dan penerapan prinsip-prinsip Islam tersebut ke dalam pengaturan CSR di Indonesia.Penelitian ini merupakan penelitian hukum normatif yang mengacu pada bahan primer, sekunder dan tersier. Penelitian ini merupakan penelitian terhadap sinkronisasi hukum dan perbandingan hukum dengan menggunakan tahapan-tahapan berpikir secara sistematis untuk menjawab permasalahan.Hasil penelitian adalah bahwa konsep CSR sebenarnya terdapat dalam ajaran Islam, Islam sejak lama telah lama membangun sistem kehidupan yang berdasarkan prinsip-prinsip sosial dan keadilan. Lima prinsip (aksioma) etika bisnis Islam dapat diadopsi menjadi konsep CSR dalam Islam, yaitu tauhid, keseimbangan atau kesejajaran, kehendak bebas, dan tanggung jawab. Sebagian dari prinsip-prinsip ini sudah diterapkan ke dalam peraturan perundang-undangan mengenai CSR di Indonesia yang terdiri dari UUD 1945, UU PT, UU PM, UU Ketenagakerjaan, UU BUMN, UU HAM, UU PLH dan peraturan lainnya, tapi masih belum diatur secara rinci.Pemerintah sebaiknya segera merubah peraturan mengenai CSR agar tercipta sinkronisasi peraturan mengenai CSR dan membuat standar kegiatan CSR yang lebih terperinci khususnya peraturan mengenai pelaksanaan CSR pada kegiatan usaha yang berlandaskan hukum syariah agar sesuai dengan ajaran Islam. Para pihak yaitu Pemerintah, perusahaan dan masyarakat sebaiknya mempelajari CSR secara utuh yang1 Mahasiswa Program Studi Magister Ilmu Hukum Undip2 Dosen Program Magister Ilmu Hukum Undip122disandingkan dengan prinsip-prinsip Islam untuk menjawab tantangan pencapaian keseimbangan triple bottom line.Kata Kunci: Corporate Social Responsibility, Triple Bottom Line, Etika Bisnis Islam, Good Corporate Governance

scholarly journals Capital and sustainability on performance: The Mediating Effect of Governance

2021 ◽  
Vol 25 ◽  
pp. 333-344
Author(s):  
Sebastianus Laurens ◽  
Etty Murwaningsari
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Triple Bottom Line ◽  
Mediating Effect ◽  
Limited Resources ◽  
Bottom Line ◽  
Good Corporate Governance ◽  
Dependent Variables ◽  
The Impact ◽  
Sustainability Report

This article is to analyze the impact of intellectual capital and triple bottom line toward the dependent variable, using governance as moderating variable in order to strengthen the impact or otherwise. Current research regarding to this topic has grown broadly. Nevertheless, just a few researchers imply the whole component of the Good Corporate Governance as their moderating variable. This research utilizes the entire component (TARIF) in conjunction with the intellectual capital index, three bottom line indexes with ROA and number of awards, all these disclosures are essentials for this research. Gathering all the companies who publishes their sustainability report on their company website showed that there are limited resources to analyze. The results of this research demonstrated that triple bottom line does not impact both dependent variables; meanwhile intellectual capital has an impact to the non-financial performance. Governance showed that this variable has no role as a moderating variable to the effect of both dependent variables. The implication of this research is the companies should focus on intellectual capital to promote company’s performance and longevity.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

2010 ◽  
Vol 10 (2) ◽  
pp. 41
Author(s):  
Hidayatullah ,
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Value Added ◽  
Corporate Financial Performance ◽  
Corporate Value ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Relationship Of ◽  
The Relationship

<p class="Style1">This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies<sup>.</sup>  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.</p><p class="Style1">Keywords: Financial value Added, Tobin 's Q, CSR, GCG</p>

The Effect Of Returnon Asset Returnon Equity And Current Ratio On Company Value With Good Corporate Governance As Moderating Variables

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Yolanda Nova ◽  
Enny Maryanti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
P Value ◽  
Initial Population ◽  
Validity And Reliability ◽  
Moderating Variables ◽  
Company Value ◽  
Good Corporate Governance ◽  
Inner Model ◽  
The Relationship

This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program.                     The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values ​​as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values ​​as evidenced by a p-value of 0.314 and the t-statistic value is 1.009.

scholarly journals Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables

2018 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Ery Yanto, S.E., Ak., M.Ak.
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

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