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The Influence Implementation of Good Corporate Governance and Corporate Social Responsibility on Company Performance

Authors: Niken Dwi Wijayanti; Yuli Tri Cahyono;

The Influence Implementation of Good Corporate Governance and Corporate Social Responsibility on Company Performance

Abstract

{"references": ["Widjaja, G. Yeremia. AP (2008). Resiko Hukum & Bisnis Perusahaan Tanpa CSR.", "KNKG, K. (2006). Pedoman Umum Good Corporate Governance di Indonesia. Jakarta. Retrieved Maret, 23, 2020", "Candrayanthi, A. A., & Saputra, I. D. D. (2013). Pengaruh pengungkapan corporate social responsibility terhadap kinerja perusahaan (studi empiris pada perusahaan pertambangan Di bursa efek Indonesia). E-Jurnal Akuntansi, 4(1), 141-158.", "Effendi, M. A. (2009). The power of good corporate governance: teori dan implementasi. Jakarta: Salemba Empat", "Dewi, R. K., & Widagdo, B. (2012). Pengaruh corporate social responsibility dan good corporate governance terhadap kinerja perusahaan. Manajemen Bisnis, 2(1)", "Retno, R. D., & Priantinah, D. (2012). Pengaruh good corporate governance dan pengungkapan corporate social responsibility terhadap nilai perusahaan (studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2007-2010). Nominal: Barometer Riset Akuntansi dan Manajemen, 1(2), 99-103.", "Adnyani, N. P. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(2).", "Dewi, R. K., & Widagdo, B. (2012). Pengaruh corporate social responsibility dan good corporate governance terhadap kinerja perusahaan. Manajemen Bisnis, 2(1)"]}

This study aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance as measured using the size of the board of commissioners, independent board of commissioners, and audit committee on company performance. This research is a quantitative type research, the sampling technique uses the purposive sampling method in manufacturing companies in the consumer goods industry sector which are listed on the IDX in 2019-2021. Samples that met the criteria were 23 companies with a total data of 69 for 3 years of research. This study used multiple linear regression analysis with SPSS version 26 application. The results showed that CSR, board size, independent commissioner board size and audit committee size have a significant effect on company performance

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Keywords

board of commissioners, audit committee, company performance, independent commissioners,, CSR

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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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