scholarly journals PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PELUANG PENGUNGKAPAN TRIPLE BOTTOM LINE PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 20 (1) ◽  
pp. 67-73
Author(s):  
Emelia Rahmadany Putri Gami ◽  
Keyword(s):  
Corporate Governance ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Good Corporate Governance

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 The benefits of good corporate governance to small and medium enterprises (SMEs) in South Africa: A view on top 20 and bottom 20 JSE listed companies

2017 ◽  
Vol 15 (4) ◽  
pp. 271-279
Author(s):  
Radebe M. Sarah
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Good Governance ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business Practices ◽  
Bottom Line ◽  
Good Corporate Governance ◽  
Long Run ◽  
Medium Enterprises

Good corporate governance has been attributed to many large organizations’ success. From the boardroom to the triple bottom line, it has been hailed as one powerful tool that brought about sustainability of these organizations in this competitive era. While this is beneficial to large organizations, small and medium enterprises (SMEs) can glean on such experiences to add their value to their companies which, in the long run could bring about new markets and improved business practices which can be ground breaking in their daily business dealings. Thus, if with the introduction of the King Report on good governance, competitive advantage is improved, SMEs are in a good position to sustain their businesses in turbulent economic conditions. This article is aimed at exploring the benefits with which good corporate governance can yield to top and bottom JSE listed SMEs in South Africa. A desktop method was used to analyze the financial statements of these SMEs companies with the view to gain understanding on their corporate governance activities and how well they benefit them. The findings show that good corporate governance is beneficial to SMEs.

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Executive Director ◽  
Audit Committee ◽  
Positive Impact ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

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