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.

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.

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 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>

scholarly journals Impact of Corporate Social Responsibility on Corporate Governance and Reputation in Nepalese Commercial Banks

2015 ◽  
Vol 22 (1-2) ◽  
pp. 27-36 ◽  
Author(s):  
Mahananda Chalise
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Good Corporate Governance ◽  
Good Reputation ◽  
Dynamic Relations ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

Corporate social responsibility (CSR) has been the subject of considerable investigation and debate for many years among both scholars and practitioners. Corporate social responsibility (CSR), corporate governance (CG) and corporate reputation (CR) influence the development of firms mostly. In this paper, a model of dynamic relations among CSR, corporate governance and corporate reputation was constructed in the theoretical framework of stakeholder. The model reflects that corporate reputation is formed in the dynamic relations between firms and corporate stakeholders, and corporate reputation is the synthesized result of corporate governance and CSR. For the purpose of testing the fitness of the model in Nepal, an empirical study is conducted on the relationship between corporate governance, CSR and corporate reputation. The result shows that good CSR has positive effect on banks reputation. It also indicates that CG and CR don't have significant relationship, but coefficient of the intervariable (CG*CSR) is significant and positive, which reflects that good corporate governance alone can't bring good reputation, but it can't when it comes with good social responsibility.The Journal of Development and Administrative Studies, Vol. 22, No. 1-2, pp. 27-36, 2014  

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 5 (1) ◽  
pp. 27
Author(s):  
Hexana Sri Lastanti ◽  
Nabil Salim
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

<p><em>The purpose of this study is to determine the effect of corporate social responsibility disclosure, good corporate governance, dan financial performance towards firm value. Samples were selected using purposive sampling method and acquired 120 companies. Testing the hypothesis in this study is done by using multiple linear regression analysis. This study obtains results that corporate social responsibility disclosure, good corporate governance, and financial performance simultaneously has positive and significant effect on firm value. Good corporate governance proxied with managerial ownership partially has positive and significant effect on firm value, whereas Corporate social responsibility disclosure, Good corporate governance proxied with institutional ownership, proportion of independent board of commissioners, size of board of directors, size of committe, and Financial performance partially don’t have significant effect on firm value.</em></p>

scholarly journals Good Corporate Governance and Corporate Social Responsibility in Moderating the Effect of Environmental Performance on Financial Performance

2021 ◽  
Vol 2 (6) ◽  
pp. 2218-2229
Author(s):  
Koko Safitri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
P Values ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

The purpose of this study was to determine how much influence environmental performance has on financial performance and the influence of Good Corporate Governance and Corporate Social Responsibility on companies listed on IDX30 for the period February – April 2021. By using a descriptive approach and the SEM-PLS method. This research was conducted by taking secondary data. Sources of data were obtained from the annual report published on the Indonesia Stock Exchange (IDX) in 2019 on the website (www.idx.co.id) and the CPRP report issued by the Ministry of Environment and Forestry in 2018-2019. The results showed that; (1) Environmental performance has an effect on financial performance, with P Values of 0.023 <0.05. (2) Good Corporate Governance does not moderate the relationship between environmental performance and financial performance, with P Values of 0.196 > 0.05. (3) Corporate Social Responsibility as a moderator of the relationship between environmental performance and financial performance, with P Values of 0.024 <0.05.

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

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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