Open AccessPengaruh Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan sebagai Pemoderasi
Author(s) -
Dhesy Eka Putri Shafariani
Publication year - 2015
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v3i2.2115
Subject(s) - moderation , corporate social responsibility , business , accounting , corporate governance , business administration , indonesian , finance , public relations , psychology , political science , social psychology , linguistics , philosophy
The aim of this study is to analyze the effect of corporate social responsibility (CSR) to financial performance with good governance as a moderating variable. Data was drawn from public companies which participate in the Corporate Governance Perception Index (CGPI) held by The Indonesian Institute for Corporate Governance (IICG) for year of 2009-2011. MRA (Moderated Regression Analysis) was used to analyze the data. The results show that empirically, financial performance was influenced by CSR, and good governance is moderating variable in relationship of CSR and financial performance. Keywords: corporate social responsibility, financial performance, good governance.