APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

Authors

  • Novia Eka Sariantono Fakultas Ekonomi dan Bisnis, Undiknas Denpasar
  • Luh Putu Mahyuni Fakultas Ekonomi dan Bisnis, Undiknas Denpasar

DOI:

https://doi.org/10.38043/jiab.v4i1.2145

Abstract

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability.

Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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References

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Published

2019-06-12

How to Cite

1.
Sariantono NE, Mahyuni LP. APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?. j.ab [Internet]. 2019Jun.12 [cited 2024Mar.29];4(1):14-23. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/2145

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