Pengaruh good corporate governance terhadap corporate social responsibility dan corporate financial performance

DETAIL KOLEKSI

Pengaruh good corporate governance terhadap corporate social responsibility dan corporate financial performance

5.0

Oleh : Octania Rezie

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2012

Pembimbing 1 : Murtanto

Subyek : Industries - social aspects - accounting;social responsibility of business - accounting

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_023080294_7.pdf
2.	2012_TA_AK_023080294_6.pdf
3.	2012_TA_AK_023080294_5.pdf
4.	2012_TA_AK_023080294_4.pdf
5.	2012_TA_AK_023080294_3.pdf
6.	2012_TA_AK_023080294_2.pdf
7.	2012_TA_AK_023080294_1.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengidentifikasi pengaruh antara Good Corporate Governance yang diproksikan pada Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Corporate Social Responsibility dan Corporate Social Responsibility terhadap Corporate Financial Performance. Penelitian menggunakan data sekunder dari laporan tahunan Perusahaan yang terdaftar sebagai Annual Reporting Awards kategori Private Non-Keuangan 2009-2010 yang terdaftar di Bursa Efek Indonesia. Sampel dalam Perusahaan ini sebanyak 61 Perusahaan. Melalui pendekatan analisis jalur (Path Analysis) menunjukan Kepemilikan Manajerial tidak berpengaruh terhadap Kinerja Keuangan Perusahaan, Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan Perusahaan, Kepemilikan Manajerial berpengaruh terhadap CSR, Kepemilikan Institusional berpengaruh terhadap CSR dan CSR berpengaruh terhadap Kinerja Keuangan Perusahaan. Pengujian Variabel kontrol yaitu CEO Tenure tidak berpengaruh terhadap CSR, Corporate Secretary berpengaruh terhadap Kinerja Keuangan Perusahaan dan Komite Nominasi dan Remunerasi tidak berpengaruh terhadap Kinerja Keuangan 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. This research examines 61 private non-financial companies which are listed in Indonesian Stock Exchange (ISX) and the participant of Annual Reporting Awards 2009-2010 . The statistical method used to test the hypothesis is Path Analysis. The result suggests that managerial ownership not influences Corporate Financial Performance, Institution ownership significantly influences Corporate Financial Performance, managerial ownership significantly influences Corporate Social Responsibility, Institution ownership significantly influences Corporate Social Responsibility and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that Corporate Secretary, the controlling variable, holds a significant influence on Corporate Financial Performance. Yet, there is no strong evidence to support CEO Tenure as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Nomination and Remuneration Committee on Corporate Financial Performance.