Pengaruh Corporate Governance Terhadap Hubungan Antara Pengungkapan Corporate Social Responsibility dan Kinerja

Lesmana, Desy and Maimunah, Mutiara and Panjaitan, Delfi (2016) Pengaruh Corporate Governance Terhadap Hubungan Antara Pengungkapan Corporate Social Responsibility dan Kinerja. Jurnal Ilmiah MBiA, 15 (2). pp. 95-104. ISSN 1411-1616

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Abstract

This study is aim to examine the effect of corporate social responsibility to the financial performance with good corporate governance as the moderator variable. The object of this study was all the manufacturing companies which are registered at Indonesian Stock Exchange in the period of 2010 until 2013. This hypotheses were 1) managerial ownership is able to moderate the link between corporate social responsibility and financial performance; 2) institutional ownership is able to moderate the link between corporate social responsibility and financial performance; 3) independent commissioner is able to moderate the link between corporate social responsibility and financial performance; and 4) auditing committee is able to moderate the link between corporate social responsibility and financial performance. The result showed that independent commissioner was the only mechanism which moderated the link between corporate social responsibility and financial performance.

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