Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Return On Equity Perusahaan Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015
Sari
This study aims to exemine the effect of CSR on ROE, the effect GCG on ROE, and the effect of corporate social responsibility and good corporate governance on ROE. This research is a quantitative study. CSR and GCG as independent variables and ROE as dependent variable. CSR is measured by the standard of the Global Reporting Initiative (GRI), while GCG measured by indicators of institutional ownership, board size, the size of the board of directors, independent directors and audit committee. The sample used in this study presented is a transportation services company listed on the Indonesia Stock Exchange period 2013 to 2015. Data analysis techniques include Normality Test, Linearity, Multiple Linear Regression, Classical Assumption Test : Multicollinearity Test, Test Heteroskidastity, Autocorrelation Test, Hypothesis Testing Partial (t test), Simultaneous Hypothesis Testing (test F) and the Coefficient Determinant. The results uses t test showed that CSR has no effect on ROE, GCG effect on ROE, and the results uses F test showed CSR and GCG no effect on ROE. Keywords: CSR, GCG, dan ROE
Teks Lengkap:
PDFReferensi
Cahyani Nuswandari. 2009. Pengaruh Corporate Governance Perception Index Terhadap Kinerja Keuangan Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia. Semarang : Jurnal Bisnis dan Ekonomi. Vol.16, No. 2: 70-84 Dian Prasita. 2012. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan. Semarang : Jurnal Analisi Akuntansi. Vol.1, No. 02. Dwi Prastowo. 2015. Analisis Laporan Keuangan. Edisi 3. Yogyakarta: UPP STIM YKPN. Kasmir. 2014. Analisis Laporan Keuangan. Depok: PT. Rajagrafindo Persada. Laporan Tahunan Perusahaan. 2013-2015. Diakses pada tanggal 11 September 2016: www.idx.co.id Latar Belakang GCG Harus Dilakukan oleh Perusahaan. 2016. Diakses pada tanggal 17 September 2016: www.iicg.org. Mamduh M. dan Abdul Halim. 2014. Analisis Laporan Keuangan. Edisi 4.Yogyakarta: UPP STIM YKPN. Mas Achmad Daniri. 2014. Lead By GCG. Jakarta: Gagas Bisnis Indonesia.
Muh. Arief Effendi. 2016. The Power of Good Corporate Governance. Edisi 2.Jakarta: Salemba Empat. Ni Luh dan I Gusti. 2013. Pengaruh Pengungkapan CSR Terhadap Kinerja Keuangan Dengan Kepemilikan Asing Sebagai Variabel Moderator. Bali : EJurnal Akuntansi Universitas Udayana. Vol. 03, No. 02 : 248-257. Nor Hadi. 2011. Corporate Social Responsibility. Edisi 1. Yogyakata: Graha Ilmu. Pedoman Pelaporan Berkelanjutan (GRI) . 2016. Diakses tanggal 17 September 2016: www.globalreporting.org Pengertian GCG. 2016. Diakses tanggal 18 Sepetember 2016: www.fcgi.co.id Rerno Kusuma. 2012. Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan. Malang : Jurnal Manajemen Bisnis. Vol.2, No. 01. Sartono, A. 2010. Managemen Keuangan : Teori dan Aplikasi (4th Ed.). Yogyakarta: BBFE. Sugiyono. 2014. Metode Penelitian Kuantitatif Kualitatif dan R&D. Edisi 21. Bandung: Alfabeta. Suliyanto. 2011. Ekonometrika TerapanTeori dan Aplikasi dengan SPSS. Yogyakarta :Andi Offset Syofian Siregar. 2013. Metode Penelitian Kuantitatif. Jakarta: Kencana. Tempo. 2012. Kerugian Akibat Lumpur Lapindo Rp 50 Miliar Per Hari. Diambil dari : https://m.tempo.co/read/news/2012/05/29 /090406896/kerugian-akibat- lumpurlapindo-rp-50-miliar-per-hari.
DOI: https://doi.org/10.35968/jbau.v2i1.166
Refbacks
- Saat ini tidak ada refbacks.
Indexed by: