Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan
DOI:
https://doi.org/10.59330/jmd.v1i1.6Kata Kunci:
Good Corporate Governance, Corporate Social Responsibility, Sustainable Reporting Award, Kinerja KeuanganAbstrak
Latar Belakang: Suatu Perusahaan memiliki kewajiban untuk menghasilkan keuntungan maksimal bagi pemegang sahamnya. Good Corporate Governance memiliki peran penting untuk mencapai kinerja keuangan. Selain itu, perusahaan juga penting untuk mendapatkan kepercayaan masyarakat yang dapat dipengaruhi oleh Corporate Social Responsibility (CSR) sebagai faktor eksternal yang signifikan.
Tujuan: Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan yang baik (Good Corporate Governance/GCG) dan pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) sebagai variabel intervening terhadap kinerja keuangan.
Metode Penelitian: Penelitian ini menggunakan 20 sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan meraih Sustainable Reporting Award (SRA) yang diterbitkan oleh National Center of Sustainability Reporting pada periode 2011-2015. Dengan menggunakan purposive sampling dan regresi berganda dengan perangkat lunak statistik.
Hasil Penelitian: Hasil dari penelitian ini adalah komite audit dan CSR memiliki pengaruh positif yang signifikan terhadap kinerja perusahaan, tetapi komisaris independen dan kepemilikan institusional tidak memiliki dampak terhadap kinerja perusahaan. Penelitian ini juga menunjukkan bahwa CSR memiliki efek intervening pada hubungan antara komisaris independen dan kinerja keuangan serta komite audit dan kinerja keuangan.
Keaslian/Kebaruan Penelitian: Pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) sebagai variabel intervening terhadap kinerja keuangan.
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