CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMEDIASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2017, Vol 9, Issue 1
Abstract
The purpose of this study is to examine the indirect effect of good corporate governance on financial performance through corporate social responsibility. The sampling technique uses purposive sampling based on the criteria: the bank is listed on the Indonesia Stock Exchange (IDX), publishes the annual report and financial report for the period 2010-2014 and didn’t any losses. The independent variables are good corporate governance in the form of public ownership, institutional ownership and board size. The mediating variable is corporate social responsibility. The dependent variable is the financial performance in the form of return on asset and return on equity. Analytical technique used structural equation modeling. Of the 31 banks listed on the IDX 2010-2014, there are 29 banks eligible for sampling. The results showed that good corporate governance has a positive and significant impact on corporate social responsibility and corporate social responsibility has a positive and significant impact on financial performance.
Authors and Affiliations
Siti Djamilah, Surenggono Surenggono
Keywords
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- EP ID EP359339
- DOI 10.26740/jaj.v9n1.p41-53
- Views 95
- Downloads 0
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