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Carmiat Carmiat
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Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Return On Equity Perusahaan Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015 Tutik Siswanti; Carmiat Carmiat
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 2, No 1 (2017): Jurnal Bisnis & Akuntansi Unsurya
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.544 KB) | DOI: 10.35968/.v2i1.166

Abstract

This study aims to exemine the effect of CSR on ROE, the effect GCG on ROE, and the effect of corporate social responsibility and good corporate governance on ROE. This research is a quantitative study. CSR and GCG as independent variables and ROE as dependent variable. CSR is measured by the standard of the Global Reporting Initiative (GRI), while GCG measured by indicators of institutional ownership, board size, the size of the board of directors, independent directors and audit committee. The sample used in this study presented is a transportation services company listed on the Indonesia Stock Exchange period 2013 to 2015. Data analysis techniques include Normality Test, Linearity, Multiple Linear Regression, Classical Assumption Test : Multicollinearity Test, Test Heteroskidastity, Autocorrelation Test, Hypothesis Testing Partial (t test), Simultaneous Hypothesis Testing (test F) and the Coefficient Determinant. The results uses t test showed that CSR has no effect on   ROE, GCG effect on ROE, and the results uses F test showed CSR and GCG no effect on ROE. Keywords: CSR, GCG, dan ROE
Co-Authors Tutik Siswanti