PENGARUH CSR DAN GCG TERHADAP KINERJA PERUSAHAAN

Rafiza Okzafiyanda B41111092 rafiza B41111092

Abstract


ABSTRACT

 

This research aimed to examine the influence of Corporate Social Responsibility and Good Corporate Governance on the company’s performance in the banking sector. Corporate Social Responsibility used disclosure standards of the Global Reporting Initiative (GRI). Meanwhile Good Corporate Governance consisted of three variables, i.e the board of commissioners, audit committee and board of directors. The company's performance is measured by using the Return On Assets.

In this research, four hypotheses were establihed based on the correlation between corporate social responsibility and good corporate governance on the company’s performance in the banking sector. Based on the purposive sampling method, this research used 10 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2014.

The hypotheses were tested using the multiple regression analysis. The results of the research indicated that Corporate Social Responsibility had a positive and significant influence on the company’s performance. Good Corporate Governance represented by the audit committee and the board of directors had a positive insignificant influence on the company’s performance. Meanwhile, Good Corporate Governance represented by the board of commissioners had no positive and significant to the influence on the company's performance.

Keywords: Corporate Social Responsibility, good corporate governance and company’s performance


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