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Journal : Proceeding SENDI_U

PERAN DEWAN KOMISARIS INDEPENDEN MEMODERASI PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN Nuraini, Annisa; Machmuddah, Zaky
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This study aims to determine the relationship between financial performance, corporate social responsibility, and good corporate governance (GCG). CSR is measured based on the GRI (Global Reporting Initiatives) standard indicators. Financial performance is measured by using the rate of return on assets (Return on Assets). Meanwhile, the indicators used in GCG are the proportion of independent commissioners and the number of audit committees, the sample used in this study was 15 agricultural companies listed on the Indonesia Stock Exchange in 2016-2019 with purposive sampling. The analysis tool uses Warp PLS 5.0. The test results prove that CSR has a positive effect on financial performance, GCG which is proxied by the portion of the independent board of commissioners can moderate CSR on financial performance, however, the number of audit committees cannot moderate CSR on financial performance. The implication of this research is the importance of CSR disclosure to improve the company's financial performance.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Manuari, Ida Ayu Ratih Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta Muchamad Syafruddin MUCHAMAD SYAFRUDDIN Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta