APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?
DOI:
https://doi.org/10.38043/jiab.v4i1.2145Abstract
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
Downloads
References
Awuy, V. P., Sayekti, Y., & Purnamawati, I. 2016. Pengaruh Pengungkapan Corporate Social Responsibility (Csr) Terhadap Earnings Response Coefficient (Erc) (Suatu Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2013). Jurnal Akuntansi Dan Keuangan, 18(1), 15–26. Https://Doi.Org/10.9744/Jak.18.1.15-26 Ferial Et Al. 2016. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Efeknya Terhadap Nilai Perusahaan (Studi Pada Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014 ), 33(1), 146–153. Istighfarin, D., Gusti, N., & Wirawati, P. 2015. Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi Universitas Udayana, 13(2), 564–581. Kasmir. 2016. Analisis Laporan Keuangan (Ke-1). Jakarta: Pt Raja Grafindo Persada. Mustafa, C. C., & Handayani, N. (2014). Pengaruh Pengungkapan Corporate Social Responsibility, 3(6). Nugroho, R. 2018. Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham (Studi Kasus Pada Perusahaan Lq-45 Di Bursa Efek Indonesia Periode 20132016). Universitas Negeri Diponegoro. Rosdwianti, M. K., & Zahroh, Z. A. 2016. Pengaruh Corporate Social Responsibility ( Csr ) Terhadap Profitabilitas Perusahaan ( Studi Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2014 ), 38(2), 16–22. Setiawaty, A. 2016. Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan Dengan Manajemen Risiko Sebagai Variabel Intervening. Jurnal Ekonomi Dan Manajemen, 13(1), 13–24. Tjondro, D., & Wilopo, R. 2011. Pengaruh Good Corporate Governance ( GCG ) Terhadap Profitabilitas Dan Kinerja Saham Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia. Journal Of Business And Banking, 1(1), 14. Undang- Undang No.40 Tahun 2007. (N.D.). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas.
