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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Samudra Ekonomi dan Bisnis
Natasyah Gozal
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2922

Abstract

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.
Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica; Namira Ufrida Rahmi
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 1 (2020)
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.862 KB) | DOI: 10.33059/jseb.v11i1.1764

Abstract

This study aims to examine the effect of Good Corporate Governance on Corporate Social Responsibility (CSR). The population used is the transportation sub-sector companies listed on the Indonesia Stock Exchange period 2014 - 2018, amounting to 37 companies. Purposive sampling was used to obtain 8 companies as research samples. Data used in the form of annual reports published by the companies, and analyzed using multiple linear regression. The results indicate that simultaneously, Audit Committee, the Board of Commissioners, Institutional Ownership and Independent Commissioners prove to have a significant effect on CSR. However, the results of statistical tests prove that partially, the Audit Committee and Institutional Ownership have a significant negative effect on CSR; The Board of Commissioners has positive and significant influence on CSR; and Independent Commissioners have a negative but not significant effect on CSR.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2922

Abstract

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.
Co-Authors Angeline Angeline Lisah Lisah Namira Ufrida Rahmi Noriko Thasya Veronica Veronica