Analisis pengaruh corporate social responsibility dan corporate governance terhadap kinerja perusahaan
P Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility (CSR) dan corporate governance (CG) terhadap kinerja perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah corporate social responsibility (CSR) yang diukur dengan Corporate Social Responsibility Disclosure Index (CSRDI) dan corporate governance (CG) yang diukur dengan kepemilikan institusional, ukuran dewan direksi, ukuran dewan komisaris, ukuran komite audit, serta dewan komisaris independen. Variabel dependen yang digunakan dalam penelitian ini adalah kinerja perusahaan diukur dengan return on asset (ROA).Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018. Adapun sampel yang digunakan adalah 26 perusahaan dan menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi berganda.Hasil penelitian ini menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh terhadap kinerja perusahaan, corporate governance (CG) yang diukur dengan kepemilikan institusional berpengaruh positif terhadap kinerja perusahaan, corporate governance (CG) yang diukur dengan ukuran dewan direksi tidak berpengaruh terhadap kinerja perusahaan, corporate governance (CG) yang diukur dengan ukuran dewan komisaris tidak berpengaruh terhadap kinerja perusahaan, corporate governance (CG) yang diukur dengan ukuran komite audit berpengaruh negatif terhadap kinerja perusahaan, dan corporate governance (CG) yang diukur dengan dewan komisaris independen berpengaruh positif terhadap kinerja perusahaan.
T This study aims to examine the effect of corporate social responsibility (CSR) and corporate governance (CG) on firm performance. The independent variables used in this study are corporate social responsibility (CSR) is measured by the corporate governance perception index (CGPI) and corporate governance (CG) is measured by institutional ownership, the size of the board of directors, the size of the board of commissioners, the size of the audit committee, and the board independent commissioner. The dependent variable used in this study is firm performance measured by return on equity (ROE), return on assets (ROA), and net profit margin (NPM).The study sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The samples used were 26 companies and used a purposive sampling method. This study uses a multiple regression analysis method.The results of this study indicate that corporate social responsibility (CSR) does not affect on firm performance, corporate governance (CG) is measured by institutional ownership has a positive effect on firm performance, corporate governance (CG) is measured by the size of the board of directors has no effect on firm performance, corporate governance (CG) is measured by the size of the board of commissioners has no effecton firm performance, corporate governance (CG) is measured by the size of the audit committee negatively affectson firm performance, and corporate governance (CG) is measured by an independent board of commissioners has a positive effect on firm performance.