EFEK MODERASI GOOD CORPORATE GOVERNANCE ATAS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di BEI Tahun 2018 – 2021)

Astri Oktaviani, Anisha (2023) EFEK MODERASI GOOD CORPORATE GOVERNANCE ATAS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di BEI Tahun 2018 – 2021). Other thesis, STIE Bank BPD Jateng.

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Abstract

One of the important roles in economic growth is the manufacturing industry which is able to demonstrate the effectiveness and efficiency of company performance. One of the factors that influence company performance is the implementation of CSR which is the company's responsibility to stakeholders and GCG which can support the management and supervision of company performance. This study aims to determine the effect of corporate social responsibility moderated by good corporate governance variables on financial performance. The population of this research is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in the period 2018 – 2021. Using a purposive sampling technique, a total of 43 companies were obtained. This research uses secondary data with the SPSS analysis tool model. The results of this study indicate that corporate social responsibility has a significant effect on financial performance, good corporate governance has an insignificant effect on financial performance, and good corporate governance weakens the effect of corporate social responsibility on financial performance.

Item Type:	Thesis (Other)
Additional Information:	Peran penting dalam pertumbuhan ekonomi salah satunya adalah industri manufaktur yang mampu menunjukkan keefektifan dan keefisiensian kinerja perusahaan. Salah satu faktor yang mempengaruhi kinerja perusahaan adalah penerapan CSR yang merupakan tanggung jawab perusahaan terhadap stakeholder dan GCG yang dapat mendukung pengelolaan dan pengawasan pada kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility yang dimoderasi variabel good corporate governance terhadap kinerja keuangan. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 – 2021. Dengan menggunakan teknik purposive sampling diperoleh sebanyak 43 perusahaan. Penelitian menggunakan data sekunder dengan model alat analisis SPSS. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh signifikan terhadap kinerja keuangan, good corporate governance berpengaruh tidak signifikan terhadap kinerja keuangan, dan good corporate governance memperlemah pengaruh corporate social responsibility terhadap kinerja keuangan.
Uncontrolled Keywords:	corporate social responsibility, good corporate governance, financial performance
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	04 Jul 2023 01:57
Last Modified:	04 Jul 2023 01:57
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1020

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