Analisa Corporate Governance dan Corporate Social Responsibility di Indonesia

Ruth Laksana, Hatane Semuel, Devie Devie

Abstract


Penelitian dilakukan untuk meneliti pengaruh Corporate Governance sebagai variabel independen dan Corporate Social Responsibility sebagai variabel intervening pada Firm Performance sebagai variabel dependen dengan moderasi Firm Size pada perusahaan di Indonesia. Teknik analisis data menggunakan teknik statistika multivariat dengan software SmartPLS untuk mengetahui pengaruh langsung dan moderasi pada setiap variabel dalam penelitian ini.

 

Hasil penelitian menujukkan bahwa Corporate Governance dan Corporate Social Responsibility berpengaruh positif dan signifikan pada Firm Performance, Corporate Governance berpengaruh negatif pada Corporate Social Responsibility, dan variabel moderasi Firm Size berpengaruh negatif dan tidak signifikan seluruhnya baik terhadap hubungan Corporate Governance pada Firm Performance maupun hubungan Corporate Governance pada Corporate Social Responsibility. Dalam hal ini disimpulkan bahwa pada perusahaan di Indonesia, Corporate Governance tidak dapat mendorong motivasi stratejik perusahaan dalam melakukan pelaporan Corporate Social Responsibility meski ditemukan bahwa dengan melakukan praktek Corporate Governance yang semakin ketat maka perusahaan di Indonesia dapat memperoleh dampak positif pada Firm Performance begitu pula hubungan langsung Corporate Social Responsibility yang berdampak positif pasa Firm Performance.

 

Kata kunci: Corporate Governance, Corporate Social Responsibility, Firm Performance, Firm Size

 

This research was conducted to examine the conformity analysis between Corporate Governance as independent variable and Corporate Social Responsibility as intervening variable at Firm Performance as dependent variable with Firm Size moderation. Data analysis techniques using multivariate statistical with SmartPLS software to determine the direct effect and moderation on each variable in this study.

 

The result of the research shows that Corporate Governance and Corporate Social Responsibility have positive and significant influence on Firm Performance, Corporate Governance have negative effect on Corporate Social Responsibility, and Firm Size moderation effect has negative and insignificant effect both on Corporate Governance relationship in Firm Performance and Corporate Governance on Corporate Social Responsibility. In this case it can be concluded that in companies in Indonesia, Corporate Governance cannot encourage company’s strategic motivation in Corporate Social Responsibility disclosure although it is found that by doing tighter Corporate Governance practices, company in Indonesia can get positive impact on Firm Performance as well as its positive impact in direct relationship Corporate Social Responsibility has on Firm Performance.

 

Keywords: Corporate Governance, Corporate Social Responsibility, Firm Performance, Firm Size


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