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Fiona Fiona
Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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Tata Kelola Perusahaan Memoderasi Hubungan Corporate Social Responsibility dan Kinerja Keuangan Androni Susanto; Fiona Fiona
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p04

Abstract

Corporate social responsibility (CSR) is closely related to company performance. The study aims to investigate whether corporate governance moderates the relationship between corporate social responsibility (CSR) and corporate financial performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method used was purposive sampling. The data analysis tool used is Moderate Regression Analysis (MRA). The results of the analysis show that corporate social responsibility (CSR) has a positive effect on financial performance. The independent board of commissioners and commissioners strengthen the relationship of corporate social responsibility (CSR) and corporate performance. Meanwhile, foreign ownership weakens the relationship between corporate social responsibility (CSR) and company performance. Government ownership does not act as a moderating variable on the relationship between corporate social responsibility (CSR) and company performance. Keywords: Financial Performance; Corporate Social Responsibility; Board of Commissioners; Foreign Ownership; Government Ownership.
Co-Authors Androni Susanto