PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

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Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi

Jurnal Samudra Ekonomi dan Bisnis ◽

10.33059/jseb.v11i1.1764 ◽

2020 ◽

Vol 11 (1) ◽

pp. 69-82

Author(s):

Noriko Thasya ◽

Lisah Lisah ◽

Angeline Angeline ◽

Natasyah Gozal ◽

Veronica Veronica ◽

...

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Statistical Tests ◽

Institutional Ownership ◽

Annual Reports ◽

Good Corporate Governance ◽

Corporate Social

This study aims to examine the effect of Good Corporate Governance on Corporate Social Responsibility (CSR). The population used is the transportation sub-sector companies listed on the Indonesia Stock Exchange period 2014 - 2018, amounting to 37 companies. Purposive sampling was used to obtain 8 companies as research samples. Data used in the form of annual reports published by the companies, and analyzed using multiple linear regression. The results indicate that simultaneously, Audit Committee, the Board of Commissioners, Institutional Ownership and Independent Commissioners prove to have a significant effect on CSR. However, the results of statistical tests prove that partially, the Audit Committee and Institutional Ownership have a significant negative effect on CSR; The Board of Commissioners has positive and significant influence on CSR; and Independent Commissioners have a negative but not significant effect on CSR.

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

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG ◽

10.26460/ad.v3i2.3676 ◽

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

ABSTRACTÂ 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 ownershipÂ

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Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

Jurnal STEI Ekonomi ◽

10.36406/jemi.v27i2.138 ◽

2018 ◽

Vol 27 (2) ◽

pp. 286-304

Author(s):

Syahrul Effendi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Good Corporate Governance ◽

Corporate Social ◽

Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

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APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2145 ◽

2019 ◽

Vol 4 (1) ◽

pp. 14

Author(s):

Novia Eka Sariantono ◽

Luh Putu Mahyuni

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Listed Companies ◽

Annual Reports ◽

Return On Equity ◽

Good Corporate Governance ◽

Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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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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PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

Jurnal Akuntansi ◽

10.25170/jak.v15i1.1619 ◽

2021 ◽

Vol 15 (1) ◽

pp. 42-70

Author(s):

Farah Latifah Nurfauziah ◽

Citra Kharisma Utami

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31227/osf.io/e6pmx ◽

2019 ◽

Author(s):

Vivi Andayani ◽

Irdha Yusra

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Corporate Social

This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprises in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of > 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility

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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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Corporate Social Responsbility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p05 ◽

2019 ◽

pp. 119

Author(s):

Made Kusuma Rahardi Putra ◽

I Ketut Alit Suardana

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Institutional Ownership ◽

Audit Committees ◽

Social Responsiveness ◽

Good Corporate Governance ◽

Corporate Social ◽

The Relationship

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange during the period 2013-2015. The number of observation samples over a period of 5 years is 50 with the sampling method used is non probability sampling with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study shows that institutional ownership and independent board of commissioners have a positive and significant effect on profitability while the audit committee has no effect on profitability. The moderating corporate social responsibility variable weakens the relationship of institutional ownership to profitability, and corporate social responsibility is not a moderating variable on the relationship between independent commissioners and audit committees on profitability. Keywords: Good corporate governance, corporate social responsiveness, profitability

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PERAN PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Jurnal Ecodemica Jurnal Ekonomi Manajemen dan Bisnis ◽

10.31311/jeco.v3i2.5635 ◽

2019 ◽

Vol 3 (2) ◽

pp. 98-110

Author(s):

Lela Nurlaela Wati ◽

Galang Raindo Syahdam ◽

Bono Prambudi

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Good Corporate Governance ◽

Corporate Social

Penelitian ini bertujuan untuk meneliti peran moderasi pengungkapan Corporate Social Responsibility (CSR) dan mekanisme good corporate governance (GCG) pada pengaruh kinerja keuangan terhadap nilai perusahaan. Penelitian ini menggunakan data dari 87 perusahaan manufaktur yang terdaftar dalam Indonesian Stock Exchange (IDX) selama periode 2010 sampai dengan 2015. Data panel diolah dengan menggunakan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan memiliki pengaruh yang signifikan terhadap nilai perusahaan. Pengungkapan CSR mampu memoderasi hubungan antara kinerja keuangan terhadap nilai perusahaan, namun kepemilikan manajerial sebagai mekanisme GCG tidak mampu memoderasi hubungan antara kinerja terhadap nilai perusahaan. CSR dapat membangun citra positif perusahaan dimata investor maupun masyarakat, karena dengan mengungkapkan informasi sosialnya akan menarik investor dan berdampak pada meningkatnya nilai perusahaan.

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