Hubungan Good Corporate Governance, Corporate Social Resposibility dan Kinerja Keuangan Pada Perusahaan Tambang (yang terdaftar pada BEI Periode 2011-2014)
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Institusion
STIE Indonesia Banking School
Author
Hariokusumo, Dwinanto
Subject
HF5601 Accounting
Datestamp
2022-11-29 12:43:40
Abstract :
This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 35 mining companies which are listed in Bursa Efek Indonesia (BEI) and have issued an audited financial statement for 2011-2014. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance not influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance.
This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 35 mining companies which are listed in Bursa Efek Indonesia (BEI) and have issued an audited financial statement for 2011-2014. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance not influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance.
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