scholarly journals PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)

2020 ◽  
Vol 11 (2) ◽  
pp. 162-176
Author(s):  
Reistiawati Utami ◽  
Meina Wulansari Yusniar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII  for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant  and positive  effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value.

scholarly journals The Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Financial Performance with the Company’s Reputation as Moderating

2020 ◽  
Vol 5 (8) ◽  
pp. 205-212
Author(s):  
Hermawati . ◽  
Mediaty . ◽  
Yohanis .
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Reputation ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze the effect of good corporate governance and corporate social responsibility disclosure on financial performance with the company's reputation as a moderating variable. The population of this study were 20 state-owned companies listed on the BEI. This study uses purposive sampling technique and produces 16 companies with observation years, namely 2014-2019. The analysis technique used to analyze data is Moderated Regression Analysis (MRA). The results showed that good corporate governance does not affect financial performance, disclosure of corporate social responsibility affects financial performance, corporate reputation does not moderate the relationship of good corporate governance to financial performance and corporate reputation does not moderate the relationship of corporate social responsibility disclosure on financial performance.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: THE ROLE OF CORPORATE GOVERNANCE

2019 ◽  
Vol 7 (5) ◽  
pp. 1338-1347
Author(s):  
Gemi Ruwanti ◽  
Grahita Chandrarin ◽  
Prihat Assih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Firm Size ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

Purpose: The purpose of this paper is to examine the role of corporate governance in the relationship of Corporate Social Responsibility (CSR) and firm size to earnings management of manufacturing firms in Indonesia. Methodology: The study draws on data from 66 firms listed in Indonesian Stock Exchange from 2014 to 2017, using a multiple regression model. The present study examines the influence of CSR on earnings management, and the impact of corporate governance on the relationship between CSR and firm size with earnings management. Main Findings: The finding showed that the effect of CSR on earnings management was significant and positive. The study also finds a statistically significant negative relationship between firm size and earnings management. The evidence also shows the role of corporate governance in the relationship of CSR and firm size to earnings management is significant and negative, it means that when the firm has good corporate governance, the firms that allocate CSR funds are relatively large, then it will tend not to practice earnings management, likewise large firms with good corporate governance will tend not to do earnings management. Research limitations/implications: The present study does not include all possible other variables that influence earnings management. Further research might increase the scope of research objects by extending the study period and need to pay attention to the firm's macro factors or economic risk factors outside of financial performance so as to provide a more comprehensive picture of the results of the study. Originality/value: The study focuses on the role of corporate governance issues such as the independence and activity of the boards and their influence on earnings management. The subject analyses the possible impact of CSR and firms size-related earnings management that has received much attention from academic research, which has largely focused on studying the publications of corporate governance in Indonesia context and can be contributes thoughts about the importance of corporate social responsibility activities that are reported as a basis for consideration incorporate policy-making to further enhance corporate awareness in the social environment, as well as the importance of corporate governance to minimize earnings management practices.

scholarly journals The moderating effect of corporate governance to the relationship of corporate social responsibility and product market competition to company value

2021 ◽  
Vol 24 ◽  
pp. 317-323
Author(s):  
Elyzabet Indrawati Marpaung ◽  
Yvonne Augustine
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Market Competition ◽  
Product Market ◽  
Product Market Competition ◽  
Company Value ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

The objective of this research is to find out the moderating effect of corporate governance on the relationship of corporate social responsibility and product market competition to company value. The control variable in this study is company size. The sample of this study was 216 observations consisting of 54 manufacturing companies listed in the Indonesia Stock Exchange from 2016 until 2019. Moreover, the simple random sampling method is employed to grab them. To analyze the data, we use the multiple regression model with polling data. The findings of this research are product market competition negatively affects company value. In opposition, corporate social responsibility and  corporate governance positively affect company value. Meanwhile, corporate governance only moderates the effect of product market competition on the company value. The implication of this study is that good corporate governance practices can reduce the negative effects of PMC on company value.    

scholarly journals Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening

2020 ◽  
Vol 10 (2) ◽  
pp. 118-131
Author(s):  
Anang Ariful Habib ◽  
Muhammad Miqdad ◽  
Yosefa Sayekti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Audit Committee ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values ​​from the community. So, companies can survive and develop, and it can increase profitability in the future.  CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 – 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly.  The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

El Dinar ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Nur Mufidah Mufidah ◽  
Puji Endah Purnamasari
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

<em>Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.</em>

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 90
Author(s):  
Ahmad Roziq ◽  
Herdian Nisar Danurwenda
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Partial Least Square ◽  
Business Risk ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Made Yoga Putra Nugraha ◽  
Hwihanus Hwihanus
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Sustainability Report

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 1 (2) ◽  
pp. 87-114
Author(s):  
Felia Permatasari ◽  
Luky Patricia Widianingsih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Ownership ◽  
Return On Equity ◽  
Know How ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this studies is to know how the influence of CSRdisclosure on financial performance with GCG as a moderating variable.CSR disclosure is measured using CSRD Index based on GRI G4. The dependentvariable of this study is financial performance which is proxied byreturn on assets and return on equity. The GCG moderation variable isproxied by institutional ownership, the size of the board of commissionersand the independent board of commissioners. The sample used in this studyis a SOE’s company non-financial listed on the Indonesia Stock Exchangein the period 2014–2018. The results of this studies found that CSR disclosurehas a positive effect on financial performance (ROA) and CSR disclosurehas no effect on financial performance (ROE). GCG variables whichare proxied by institutional ownership is not able to moderate the effect ofCSR on financial performance (ROA and ROE), the size of the board ofcommissioners able to strengthen the effect of CSR on financial performance(ROA) and independent board of commissioners is not able to strengthenthe effect of CSR on financial performance (ROA), the size of the board ofcommissioners and independent board of commissioners is not able to moderatethe effect of CSR on financial performance (ROE).

scholarly journals Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

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