Open AccessThe Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Financial Performance with the Company’s Reputation as Moderating
Author(s) -
- Hermawati,
Mediaty MEDIATY,
Yohanis
Publication year - 2020
Publication title -
international journal of innovative science and research technology
Language(s) - English
Resource type - Journals
ISSN - 2456-2165
DOI - 10.38124/ijisrt20aug136
Subject(s) - accounting , corporate governance , corporate social responsibility , business , reputation , nonprobability sampling , moderation , social responsibility , population , finance , public relations , psychology , political science , law , social psychology , demography , sociology
This study aims to analyze the effect of good corporate governance and corporate social responsibility disclosure on financial performance with the company's reputation as a moderating variable. The population of this study were 20 state-owned companies listed on the BEI. This study uses purposive sampling technique and produces 16 companies with observation years, namely 2014-2019. The analysis technique used to analyze data is Moderated Regression Analysis (MRA). The results showed that good corporate governance does not affect financial performance, disclosure of corporate social responsibility affects financial performance, corporate reputation does not moderate the relationship of good corporate governance to financial performance and corporate reputation does not moderate the relationship of corporate social responsibility disclosure on financial performance.