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All Journal Diponegoro Journal of Accounting
Faizal Adi Nugroho
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Economics, Econometrics & Finance

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Faizal Adi Nugroho; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThe aim of this research is to examine the effect of corporate social responsibility (CSR) and the characteristics of good corporate governance (GCG) to firm performance. Independent variables used in this research  are  CSR,  board of directors, board of commissioners, and audit committee. While the dependent variable in this study is firm  performance  measured using return on equity (ROE).This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012. The sampling method in this research is purposive sampling and acquired 77 companies that meet the criteria. Hypothesis testing using  multiple regression analysis.The results of this research showed that the higher the level of CSR disclosure,  board of directors, and audit committee of a company, the higher the firm performance. While board of commissioner  has no effect on firm performance. 
Co-Authors Shiddiq Nur Rahardjo Sukari Sukari, Sukari