Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017: Kata Kunci: Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Perusahaan

Tiopan Naek (Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Maranatha)
Lauw Tjun Tjun (Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Maranatha)

Jurnal Akuntansi
Vol. 12 No. 1 (2020)

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility terhadap kinerja perusahaan dengan good corporate governance sebagai variabel moderasi. Penelitian ini memakai metode pengambilan sampel secara probabilitas random sederhana (simple random sampling). Sampel diambil dari 40 perusahaan manufaktur yang listing di Bursa Efek Indonesia pada periode 2015 - 2017. Uji hipotesis menggunakan analisis regresi linier berganda. Didapat bahwa pengaruh good corporate governance yang memoderasi corporate social responsibility terhadap kinerja perusahaan adalah sebesar 18.8%. Kata Kunci: Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Perusahaan Abstract This study aims to analyze the effect of Corporate Social Responsibility on Firm Performance with Good Corporate Governance as a moderating variable. This study uses a simple random sampling method. Samples were taken from 40 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Test the hypothesis using multiple linear regression analysis. It was found that the effect of Good Corporate Governance that moderates Corporate Social Responsibility on Firm performance is 18.8%. Keywords: Corporate Social Responsibility, Good Corporate Governance, and Firm Performance