文章基本信息

标题：PENGARUH TINGKAT PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN
本地全文：下载
作者：I Wayan Hendra Karjaya ; Eka Ardhani Sisdyani
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2014
卷号：8
期号：3
页码：620-629
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this study is to determine the effect of the level of corporate social responsibility disclosure and implementation of good corporate governance mechanism on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period of 2008-2012.The sample research consists of 14 out of 37 mining companies listed, which are determined by purposive sampling method.The data are collected using non-participant observation, which are then analyzed using multiple linear regression.The results show that CSR has a positive effect on the company's financial performance, whereas not all of three proxies of GCG positively affect the financial performance.Independent board of commissioners and institutional ownership have no effect on financial performance, however, managerial ownership shows a positive effect on the company's financial performance.CSR disclosure is necessary to prevent external costs that affect the company's financial performance.In addition, good corporate governance mechanism will also be able to help improving the company's financial performance.
关键词：corporate social responsibility; good corporate governance