Fuadah, Luk Luk and Arisman, Anton and wardhani, susi rulyanti (2022) Corporate Social Responsibility Mediates Corporate Governance Index and Financial Performance in Indonesia ( Peer Review). Fakultas Ekonomi Universitas Sriwijaya, Allied Business Academies. (Unpublished)
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Abstract
The aim of this study is to investigate the impact in Indonesia between: (a) the Indonesian Index of Corporate Governance, (b) corporate social responsibility, and (c) financial performance. The sample is companies in the Indonesia Institute for Corporate Governance (IICG). This study uses secondary data from the annual reports from 2014 to 2016. Our first result shows a significant impact between corporate governance and financial performance. Our second result shows that corporate governance has a significant effect on corporate social responsibility. However, our final result shows that corporate social responsibility does not significantly affect financial performance. Regulation by the government, namely the Indonesian Index of Corporate Governance (IICG), which is currently voluntary, in the future may become compulsory. There are two limitations of this study. The first limitation is that not all companies joined Indonesian Institution for Corporate Governance (IICG). The second limitation is that corporate social responsibility apparently does not mediate between index of corporate governance and financial performance
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 12 May 2022 03:17 |
| Last Modified: | 31 May 2022 08:15 |
| URI: | http://repository.unsri.ac.id/id/eprint/69902 |
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