The Influence of Good Corporate Governance Mechanisms to Financial Performance with Corporate Social Responsibility as an Intervening Variable
Journal Title: International Journal of the Computer, the Internet and Management - Year 2015, Vol 23, Issue 1
Abstract
The purpose of this study is to analyze the effect of good corporate governance mechanisms to financial performance with corporate social responsibility (CSR) as an intervening variable. The hypothesis testing using descriptive analysis, multiple regression, and path analysis. The empirical results indicate that partially managerial ownership and independent commissioner is significant influence on the financial performance and CSR disclosure but institutional ownership is not significant influence to financial performance and CSR disclosure. CSR is not an intervening variable in the influence of corporate governance mechanisms to financial performance.
Authors and Affiliations
Linda Agustina, Dhini Suryandari, Nina Oktarina, Sandy Arief
Keywords
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