PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR
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Introduction: This study examines the effect of good corporate
governance on the profitability, either directly or through CSR as an
mediating variable in manufacturing companies listed in Indonesia Stock
Exchange in the period of 2008-2012.
Methods: Sampling method used is purposive sampling by using a
balanced panel of data to obtain a sample of 135 companies. Good
corporate governance as independent variables were measured using
four internal mechanism that institutional ownership, managerial
ownership, board of directors, and audit committees.he research
hypotheses were tested using path analysis model.
Results: This study found that only institutional ownership had direct and
significant impact on profitability. CSR disclosure only proven to be an
mediating variable in the relationship between managerial ownership on
the profitability of the company.
Conclusion and suggestion: Companies should pay attention in the form
of social responsibility to the environment and society.
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