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Corporate Governance Moderates the Relationship Between Corporate Social Responsibility (CSR) and Corporate Risk to Companies Listed on the Indonesia Stock Exchange Yusra, Irdha; Dwizanita, Pratiwi
Bina Bangsa International Journal of Business and Management Vol. 3 No. 2 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i2.64

Abstract

This study aims to investigate corporate governance moderating the relationship between corporate social responsibility (CSR) and corporate risk in companies listed on the Indonesia Stock Exchange in 2016-2020. The sample is 194 with an observation period of five years, using purposive sampling technique and the selected sample is 970 observations. This study uses secondary data in the form of the company's annual financial statements through the official website of the Indonesia Stock Exchange (www.idx.co.id). The test uses multiple linear regression analysis with SPSS 16.0 program tools. The results of this study are that there is a positive and significant relationship between CSR and corporate risk, Board Size strengthens and significantly the relationship between CSR and corporate risk and Board Independence strengthens and insignificant the relationship between CSR and corporate risk in companies listed on the Indonesia Stock Exchange