2019•Unpublished venueRequires access

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017

Siti Dini, Kencana Dewi, Emylia Yuniartie

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Abstract

The purpose of this research was to analyze the effect of Corporate Social Responsibility Disclosure (CSR) and Good Corporate Governance to Firm Profitability on state- owned enterprises period 2014-2017. In this study GCG proxied by the size of the Board of directors, Proportion of Independent Commissioners, the size of Audit Committees, Managerial Ownership, Institutional Ownership, firm profitability as dependent variabel proxied by ROA. This research use a purposive sampling method The sample of this research is manufacturing companies that go public in Indonesia Stock Exchange for six years by using purposive sampling method with a sample of 20 public companies. Data analysis used in this research is multiple linear regression. The results of this study indicate that CSR, the size of Audit Committees, Managerial Ownership, and Institutional Ownership have a significant and positive influence while the size of the board of directors and proportion of independent commissioners have no significant influence.

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What this paper is about

The purpose of this research was to analyze the effect of Corporate Social Responsibility Disclosure (CSR) and Good Corporate Governance to Firm Profitability on state- owned enterprises period 2014-2017. In this study GCG proxied by the size of the Board of directors, Proportion of Independent Commissioners, the size of Audit Committees, Managerial Ownership, Institutional Ownership, firm profitability as dependent variabel proxied by ROA. This research use a purposive sampling method The sample of this research is manufacturing companies that go public in Indonesia Stock Exchange for six years by using purposive sampling method with a sample of 20 public companies. Data analysis used in this research is multiple linear regression. The results of this study indicate that CSR, the size of Audit Committees, Managerial Ownership, and Institutional Ownership have a significant and positive influence while the size of the board of directors and proportion of independent commissioners have no significant influence.

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Available abstract

The purpose of this research was to analyze the effect of Corporate Social Responsibility Disclosure (CSR) and Good Corporate Governance to Firm Profitability on state- owned enterprises period 2014-2017. In this study GCG proxied by the size of the Board of directors, Proportion of Independent Commissioners, the size of Audit Committees, Managerial Ownership, Institutional Ownership, firm profitability as dependent variabel proxied by ROA. This research use a purposive sampling method The sample of this research is manufacturing companies that go public in Indonesia Stock Exchange for six years by using purposive sampling method with a sample of 20 public companies. Data analysis used in this research is multiple linear regression. The results of this study indicate that CSR, the size of Audit Committees, Managerial Ownership, and Institutional Ownership have a significant and positive influence while the size of the board of directors and proportion of independent commissioners have no significant influence.

Key concepts: Nonprobability sampling, Stock exchange, Profitability index, Business, Accounting, Corporate social responsibility, Audit committee, Corporate governance

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017 — Research Paper | ScholarLens