ANALISIS DAN CORPORATE SOCIAL RESPONSIBILITY GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Eny Maryanti, Bambang Tjahjadi

= http://dx.doi.org/10.20473/jeba.V23I12013.4534
Abstract views = 484 times | downloads = 3363 times

Abstract


The idea behind corporate social responsibility (CSR) is that companies not only have economic and legal
obligation to shareholders but also obligations to stakeholders. One important goal of the establishment of a
company is to increase the welfare of the owners or shareholders or maximize shareholder's value by increasing the
value of the companies. Social responsibility (CSR) has close links with good corporate governance, like two sides of
a coin, both have a strong foothold in the business world. The aim of this research was to analyze corporate social
responsibility and good corporate governance to financial performance that influence the value of manufacturing
companies, listed on the Indonesia Stock Exchange.
The populations in this research were manufacturing companies listed in IDX (Indonesia Stock Exchange). The
method of sampling in this research used the purposive sampling method. This research used analysis of the causal
relationship, which is how one variable affects the changes in the other variables. The effect of intervening variables
is tested by using path analysis methods.
The results showed that the CSR had effect on the financial performance of manufacturing companies list on the
Indonesia Stock Exchange. GCG affected the financial performance of manufacturing companies lisedt on the
Indonesia stock Exchange. GCG had effect on CSR manufacturing companies listed on the Indonesia Stock Exchange.
Firm size had a moderating influence on the relation of CSR to financial performance. Company's financial
performance influenced the value of manufacturing companies listed on the Indonesia Stock Exchange. CSR and
Good corporate governance indirectly influenced the company value through the company's financial performance.
Keyword : CSR, GCG, Firm Size, Financial Performance and Value of The Companies

Full Text:

PDF

Refbacks

  • There are currently no refbacks.




This journal is indexed by:

     

Hasil gambar untuk https://app.dimensions.ai/about

 

Jurnal Ekonomi dan Bisnis Airlangga (JEBA) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License