scholarly journals THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM

2019 ◽  
Vol 9 (1) ◽  
pp. 78
Author(s):  
Etty Murwaningsari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Ownership ◽  
Corporate Financial Performance ◽  
Managerial Ownership ◽  
Social Responsibilities ◽  
Good Corporate Governance ◽  
Corporate Social

<p class="Style1">This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.</p><p class="Style1"><strong>Keyword: </strong>corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.</p>

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi pada Bank Umum Syariah di Indonesia)

2016 ◽  
Vol 2 (2) ◽  
pp. 136-151
Author(s):  
Maulidan Maulidan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Secondary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Test Variable ◽  
Corporate Social

AbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling method sample size obtained was 24 syariah general bank companies listed in bank Indonesia 2011-2013 . The analysis  technique used is multiple linear regression using SPSS 20.The study uses independent variable good corporate governance, corporate financial performance and dependent variable corporate social responsibility. the results of this study indicate that the simultaneous testing (F-test), variable good corporate governance, corporate financial performance have a significant influence on corporate social responsibility. in a partial test (T-test), variable good corporate governance size a have a significant influence on corporate social responsibility. while the variable corporate financial performance have no influence on corporate social responsibility. Keyword: good corporate governance, corporate financial performance, and                   corporate social responsibility.

scholarly journals Effect of good corporate governance and corporate social responsibility on firm value moderate by profitability

2021 ◽  
Vol 10 (4) ◽  
pp. 59-66
Author(s):  
Apriana Rahmawati ◽  
Roekhudin Roekhudin ◽  
Arum Prastiwi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Institutional Ownership ◽  
Research Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to investigate the effect of the role of good corporate governance and corporate social responsibility on firm value with profitability as a moderator variable. The object of this research is manufacturing companies listed in index SRIKEHATI period 2017 until 2019, while the subject is 10 companies. All variables from the research data were gathered through secondary data exactly from Indonesia Stock Exchange and the company’s website. Statistical Analysis of the research data used moderate regression analysis with significance in accordance with the output of SPSS 20. Findings indicated that managerial ownership has a positive significant effect on firm value, institutional ownership has a positive significant effect on firm value, board commissioners have a positive significant effect on firm value, and corporate social responsibility has a negative insignificant effect on firm value. Variable profitability moderates managerial ownership, institutional ownership, and corporate social responsibility on firm value but can’t moderate the board of commissioners on firm 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 Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Keuangan Di Bursa Efek Indonesia

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Rodhiyani Cahya Ningsih ◽  
Dian Retnaningdiah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Social

this study was to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Financial Performance as measured by Return on Assets (ROA) in financial companies listed on the IDX in the period of 2014-2018. This study used a Multiple Linear Regression Analysis. The independent variable of the research used GCG as proxied by the Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, and the Audit Committee, while CSR is measured using indicators based on the 2016 Global Reporting Inititive (GRI) Standard. Financial performance as measured by Return on Assets (ROA). Sampling data using purposive sampling, and there are 11 companies that meet predetermined criteria. This study showed that the Managerial Ownership has an effect on Financial Performance (ROA). This is shown as hypothesized. The Board of Directors, the Proportion of Independent Commissioners, Institutional Ownership, the Audit Committee do not affect the Financial Performance (ROA), this is not as hypothesized. CSR has no effect on Financial Performance (ROA), this is not what was hypothesized. The Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee and CSR simultaneously affect Financial Performance (ROA). These results meet the hypotheses of the study.   Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance

scholarly journals Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan

2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Citra Rosafitri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Determine Effect

This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange.This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of  64 is comprised of 16 companies that meet the criteria specified through purposive sampling.The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.

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 Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan

2021 ◽  
Vol 31 (11) ◽  
pp. 2774
Author(s):  
Gusti Ayu Intan Puspita Dewi ◽  
I Dewa Nyoman Badera
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Impact

This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value. Keywords : Corporate social responsibility; Good corporate governance; Firm Value.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 3 (2) ◽  
pp. 119-128
Author(s):  
HAPIDZ ALWI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRACT The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownership 

scholarly journals Pengaruh Corporate Social Responsibility, Mekanisme Good Corporate Governance, Nilai Perusahaan, Ukuran Perusahaan dan Leverage terhadap Return Saham

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Sari Octavera ◽  
Febri Rahadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Return ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Good Corporate Governance ◽  
Corporate Social

Corporate Social Responsibility (CSR) represents the role and concern of the company towards the social and environmental aspects related to the operations of the company that interacts with the environment and society and the efforts towards sustainable development. In addition, no less important in the company's operations and its relation in meeting stakeholder trust and stimulating investors to invest is the emphasis on Corporate Governance (GCG) mechanisms in achieving good corporate governance. Implementation of Corporate Social Responsibility and Corporate Governance mechanism and corporate image, as seen from the company's value (Tobin's Q), Company Size (LnSIZE) and Leverage (DER) will help achieve the objectives of establishing the company and improve the welfare of its owner or shareholder by increasing stock return. The sample of this research is 10 oil palm plantation sub-sector period 2012-2014 period. Testing simultaneously shows CSR, Managerial Ownership, Institutional Ownership, Corporate Value, Size and Leverage effect on stock return of 24.4%. Partially, CSR, managerial ownership and corporate value have a negative effect while institutional ownership has a positive effect on stock return. However, these findings have not been shown to have a significant effect. Meanwhile, firm size and leverage proved to have a positive and significant effect on stock return. Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Firm Size, Leverage, Stock Return. 

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