PENGARUH PENGUNGKAPAN GCG DAN TINGKAT PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN DI BEI
Daftar Isi:
- This research evaluates the influence mechanisms of Good Corporate Governance (GCG) disclosure and the level of Corporate Social Responsibility (CSR) disclosure against of the selected financial performance of plantation and fishing companies recorded in Indonesia Stock Exchange 2012-2014. Independent Variable of this research is Board of Commissioners, Managerial Ownership, Institutional Ownership, and Audit Committee as a mechanism indicators level of Good Corporate Governance (GCG) disclosure. The level of Corporate Social Responsibility (CSR) disclosure is measured using GRI G3.1. The Dependent Variable of this research is the Financial Performance Company's as measured by Return On Assets (ROA). The total number of sample are 42 samples that was obtained from plantation and fishing companies were listed on the Indonesia Stock Exchange (BEI) period 2012-2014. This research uses Descriptive Statistical Test, Classical Assumptions Test, and Multiple Regression Test through Statistical Package for the Social Science (SPSS) program. The results showed that there was no influence between Board of Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee as mechanism of Good Corporate Governance (GCG) disclosure and Corporate Social Responsibility (CSR) against of Financial Performance of plantation and fishing companies were listed on Indonesia Stock Exchange (BEI) on period 2012-2014. Keywords : Good Corporate Governance, Corporate Social Responsibility, Board of Commissioners, Managerial Ownership, Institutional Ownership, Return On Assets, Financial Performance Company.