Open AccessANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA
Author(s) -
Rafaela Pertiwi Sergius,
Etty M. Nasser
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v11i2.4575
Subject(s) - business , corporate social responsibility , corporate governance , accounting , stock exchange , nonprobability sampling , sample (material) , path analysis (statistics) , population , finance , public relations , statistics , political science , mathematics , chemistry , demography , chromatography , sociology
This research aims to identibr the influence of Good Corporate Governance, represented by board size, independent commissioner size, institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance. The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis. The results suggest good corporate governance, represented by independent commissioner si:e and blockholder ownership have positive influence toivard CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance. While, corporate governance represented by board size have positive influence toward corporate financial performance, independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.