Pengaruh corporate governance terhadap corporate social responsibilities dan corporate financial performance

DETAIL KOLEKSI

Pengaruh corporate governance terhadap corporate social responsibilities dan corporate financial performance

Oleh : Sondang Agustri Yanti

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2012

Pembimbing 1 : Murtanto

Subyek : Social responsibility of business

Kata Kunci : corporate governance, corporate social responsibilities, corporate financial performance, institutio

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2012_TA_AK_023080268_7.pdf
2.	2012_TA_AK_023080268_6.pdf
3.	2012_TA_AK_023080268_5.pdf
4.	2012_TA_AK_023080268_4.pdf
5.	2012_TA_AK_023080268_3.pdf
6.	2012_TA_AK_023080268_2.pdf
7.	2012_TA_AK_023080268_1.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Corporate Governance yang diproksikan sebagai kepemilikan institusional dan kepemilikan manajerial terhadap Corporate Social Responsibility dan Corporate Social Responsibility terhadap Corporate Financial Performance. Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2007 sampai 2010. Sampel dalam penelitian ini sebanyak 144 perusahaan non keuangan. Metode analisis dari penelitian ini menggunakan pendekatan analisa jalur (path analysis). Hasil dari penelitian ini menunjukkan bahwa Good Corporate Governance melalui variabel kepemilikan manajerial saja yang mempunyai pengaruh terhadap Nilai Perusahaan maupun terhadap Corporate Social Responsibility. Sedangkan untuk variabel kepemilikan institusional sama sekali tidak berpengaruh terhadap Nilai Perusahaan maupun terhadap Corporate Social Responsibility. Pengujian variabel kontrol, yaitu CEO Tenure tidak mempunyai pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). Sedangkan Jenis Industri mempunyai pengaruh terhadap CSR. Untuk Corporate Secretary dan Komite Nominasi dan Remunerasi tidak mempunyai pengaruh terhadap Nilai Perusahaan.

T his 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. Collecting data using a purposive sampling method for non-financial companies listed in Indonesian Stock Exchange (ISX) in 2007 until 2010. A total of 144 non-financial companies used as a sample. The method of analysis of this study used to test the hypothesis is Path Analysis. The results of this study suggest that Good Corporate Governance through the managerial ownership variables are having an influence on the Corporate Financial Performance and to the Corporate Social Responsibility. As for the institutional ownership variables had no effects on the Corporate Financial Performance and to the Corporate Social Responsibility. Testing of the control variables, namely CEO Tenure had no effect on the disclosure of Corporate Social Responsibility (CSR). While industry types have an influence on CSR. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.