Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance

This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100 in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on financial performance.

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CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v2i1.9610 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

Vina Yunistiyani ◽

Afrizal Tahar

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Reporting ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Corporate Social

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee

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The Effect of Corporate Governance, Corporate Social Responsibility, and Financial Performance on Tax Avoidance

The Indonesian Accounting Review ◽

10.14414/tiar.v8i2.1673 ◽

2018 ◽

Vol 8 (2) ◽

pp. 245

Author(s):

Sandhi Wiratmoko

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Audit Committee ◽

Stock Exchange ◽

Tax Avoidance ◽

Debt Ratio ◽

Manufacturing Companies ◽

Corporate Social

This study aims to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study is tax avoidance as measured by Cash Effective Tax Rate (CETR), while the independent variables used are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This study also uses firm size as the control variable. Population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange (MYX) period 2012-2016. Sampling is conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that in the sample of Indonesian manufacturing companies, the variables of independent commissioner, audit committee, and ROA have an effect on tax avoidance, while in the sample of Malaysian manufacturing companies, only the variables of debt ratio and ROA that have an effect on tax avoidance.

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(CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v5i3.91 ◽

2016 ◽

Vol 5 (3) ◽

Author(s):

Siti Ramlah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Return On Assets ◽

Mining Company ◽

Equity Ratio ◽

Independent Variable ◽

Corporate Social

This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

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The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽

10.33395/owner.v4i1.214 ◽

2020 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Jaenal Abidin ◽

Siska Anggun Lestari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

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Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.193 ◽

2021 ◽

Vol 5 (1) ◽

pp. 99

Author(s):

Riris Kharisma ◽

Kartika Hendra Titisari ◽

Suhendro Suhendro

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Sampling Method ◽

Secondary Data ◽

Test Method ◽

Company Size ◽

Good Corporate Governance ◽

Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

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PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v2i2.1119 ◽

2021 ◽

Vol 2 (2) ◽

pp. 17-22

Author(s):

Audy Tri Saputra Meha ◽

Sugeng Hariadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Sampling Method ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social ◽

The Impact

The purpose of this study is to examine the impact of corporate social responsibility and financial performance on firm value with managerial ownership as an intermediary variable. Corporate social responsibility and financial performance are used as independent variables. Meanwhile, firm value is used as the dependent variable. Managerial ownership is used as a moderating variable in this study. Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2018 period are the population in this study. Purposive sampling method is a sampling method used in this study by producing 27 companies with 2 observations to produce a sample of 54. Multiple linear regression and moderation regression analysis are the analytical methods used in this study. This research shows that corporate social responsibility and financial performance have a positive and significant effect on firm value. Managerial ownership has a negative and significant effect on firm value. Then corporate social responsibility and financial performance with managerial ownership as the moderating variable have a positive and significant effect on firm value. Tujuan penelitian ini adalah untuk menguji dampak corporate social responsibility dan kinerja keuangan pada nilai perusahaan dengan kepemilikan manajerial sebagai variabel perantara. Corporate social responsibility dan kinerja keuangan digunakan sebagai variable Independen. Sedangkan nilai perusahaan digunakan sebagai variable dependen. Kepemilikan manajerial yang digunakan sebagai variabel moderating dalam penelitian ini. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2017-2018 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan metode penentuan sampel yang digunakan dalam penelitian ini dengan menghasilkan sebanyak 27 perusahaan dengan pengamatan selama 2 sehingga menghasilkan sampel sebanyak 54. Regresi linier berganda dan analisis regresi moderasi merupakan metode analisis yang digunakan dalam penelitian ini. Dari penelitian ini menghasilkan bahwa corporate social responsibility dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kemudian corporate social responsibility dan kinerja keuangan dengan kepemilikan manajerial sebagai variabel moderating berpengaruh positif dan signifikan terhadap nilai perusahaan.

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IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY AND ISLAMIC CORPORATE GOVERNANCE

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v5i1.206 ◽

2020 ◽

Vol 5 (1) ◽

pp. 818

Author(s):

Maya Indriastuti ◽

Naila Najihah

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Purposive Sampling ◽

Corporate Social

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibility dan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013- 2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibility dan Islamic corporate governance berpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibility dan Islamic corporate governance dengan baik dan konsisten. Secara teoritis, hasil penelitian ini mendukung teori agensi dan teori sharia enterprise sehingga dapat dijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibility dan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v1i2.14 ◽

2020 ◽

Vol 1 (2) ◽

pp. 76-91

Author(s):

Ni Nyoman Yuningsih ◽

Ni Luh Gde Novitasari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

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Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

Sustainability ◽

10.3390/su12010149 ◽

2019 ◽

Vol 12 (1) ◽

pp. 149 ◽

Cited By ~ 5

Author(s):

Rizwan Ali ◽

Muhammad Safdar Sial ◽

Talles Vianna Brugni ◽

Jinsoo Hwang ◽

Nguyen Vinh Khuong ◽

...

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Institutional Investors ◽

Stock Exchange ◽

Strategic Decision ◽

Foreign Institutional Investors ◽

Corporate Social ◽

The Relationship

We have performed a focalized investigation to explore how corporate social responsibility (CSR) moderates the relationship between corporate governance and firms’ financial performance. We applied a panel regression to examine this relationship from a sample of 3400 Shanghai Stock Exchange (SSE) listed firms, based on yearly observations from 2009 to 2018. Our results show that the presence of female directors on the board is associated with improved firms’ performance and that corporate social responsibility (CSR) moderates this relation, thus indicating that sharing strategic decision-making with female board members revealed a better relationship between CSR and firms’ financial performance. Our findings showed that foreign institutional investors positively influenced firms’ financial performance and that CSR moderates the relation between foreign institutional shareholders and the firm’s financial performance. Supported by corporate governance theories, such as resource dependence and stakeholder theory, our results help to better understand the nexus among corporate governance, firms’ performance and corporate social responsibility. These findings are advantageous to government departments in emerging countries in terms of encouraging marketing practitioners and participants to implement CSR practices and change the attitude associated with CSR implications. This study highlighted the problems of the foreign institutional investors’ scheme, which was the main contribution to the financial market reform of China after 2003. These findings offer significant implications to corporate affairs executives and managers, practitioners, academicians, state officials, and policy-makers, and might provide China with the opportunity to extend its market liberalization to the global markets. This research also contributes to the existing literature, which investigates how CSR moderates the relationship between corporate governance and firms’ financial performance in the Chinese market context.

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PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.102.263 ◽

2015 ◽

Vol 10 (2) ◽

pp. 97

Author(s):

Rowland Bismark Fernando Pasaribu ◽

Dionysia Kowanda ◽

Dian Kurniawan

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Public Ownership ◽

Board Size ◽

Good Corporate Governance ◽

Corporate Social

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance

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