Pengaruh corporate social responsibility, efektivitas dewan komisaris, dan efektivitas komite audit terhadap kinerja keuangan perbankan
P enelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, efektivitas dewan komisaris dan efektivitas komite audit terhadap kinerja keuangan. Kinerja keuangan diproxikan dengan return on asset dan tobin’s q. Penelitian ini menggunakan variabel control: leverage, ukuran perusahaan, umur perusahaan, growth oppurtunity dan dummy sustainability report. Pengumpulan sampel dilakukan dengan menggunakan teknik purposive sampling method dan terkumpul 22 perusahaan sektor perbankan. Penelitian ini menggunakan SPSS 22. dan metode analisis regresi linier berganda dengan tingkat signifikansi 5%. Pengungkapan corporate social responsibility tidak berpengaruh terhadap kinerja keuangan. Efektivitas dewan komisaris tidak berpengaruh terhadap kinerja keuangan sedangkan, efektivitas komite audit berpengaruh positif terhadap return on asset dan tobin’s q pada perusahaan sektor perbankan yang listed di Bursa Efek Indonesia (BEI) pada tahun 2010-2017.
T his Research aim to analyze the effect corporate social responsibility disclosure, effectiveness of commissioner and effectiveness of audit committee to financial performance. Financial performance is proxied by return on equity, net interest margin and return on asset. This research use leverage, firm size, firm age, growth opportunity and dummy sustainability report as control variables. Sample collection was carried out using the purposive sampling method and collected 22 banking sector companies. This study uses SPSS 22.00 and multiple linear regression analysis methods with a significance level of 5%. This research show that corporate social responsibility does not effect to financial performance. Effectiveness of commissioner does not effect to financial performance however, effectiveness of audit committee has positive effect to return on asset and tobin’s q that listed in stock exchange Indonesia at year 2010-2017.