PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Narwastu, Narwastu (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Sosial Responsibility terhadap kinerja keuangan yang dimoderasi oleh Good Corporate Governance pada perusahaan sub sektor konstruksi dan bangunan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat asosiatif. Populasi yang digunakan dalam penelitian ini merupakan perusahaan konstruksi dan bangunan yang terdaftar di Bursa Efek Indionesia periode 2019-2021. Pengambilan sampel pada penelitian ini dilakukan dengan purposive sampling, yang menghasilkan jumlah sampel sebanyak 13 perusahaan sehingga total observasi pada penelitian ini sebanyak 39 observasi. Data yang digunakan pada penelitian ini adalah data sekunder dengan teknik pengumpulan menggunakan metode dokumentasi melalui situs www.idx.co.id dan website perusahaan. Hasil penelitian ini menunjukan bahwa : (1) informasi dimensi ekonomi berpengaruh positif signifikan terhadap kinerja keuangan, (2) informasi dimensi lingkungan berpengaruh negatif signifikan terhadap kinerja keuangan, (3) informasi dimensi sosial berpengaruh negatif tidak signifikan terhadap kinerja keuangan, (4) GCG dapat memoderasi hubungan informasi dimensi lingkungan terhadap kinerja keuangan (5) GCG tidak dapat memoderasi hubungan informasi dimensi ekonomi dan informasi dimensi sosial terhadap kinerja keuangan. Kata Kunci: Corporate Social Responsibility, Good Corporate Governance dan Kinerja Keuangan ABSTRACT This study aims to determine the effect of Corporate Social Responsibility on financial performance moderated by Good Corporate Governance in construction and building sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses an associative quantitative approach. The population used in this study are construction and building companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Sampling in this study was carried out by purposive sampling, which resulted in a total sample of 13 companies so that the total observations in this study were 39 observations. The data used in this study is secondary data with collection techniques using the documentation method through the www.idx.co.id site and the company's website. The results of this study indicate that: (1) information on the economic dimension has a significant positive effect on financial performance, (2) information on the environmental dimension has a significant negative effect on financial performance, (3) information on the social dimension has an insignificant negative effect on financial performance, (4) GCG can moderate the relationship of information on the environmental dimension to financial performance (5) GCG cannot moderate the relationship between information on the economic dimension and information on the social dimension on financial performance. Key words: Corporate Social Responsibility, Good Corporate Governance and Financal Performance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRusli, DevvyNIDN0005048109devvyrusli@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: NARWASTU
Date Deposited: 03 Nov 2022 03:52
Last Modified: 03 Nov 2022 03:52
URI: http://repository.stei.ac.id/id/eprint/8781

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