DAMPAK DARI TINGKAT KESIBUKAN ORGAN CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERFORMA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI

Fernaldi Priyana, Harti Budi Yanti

Abstract


Penelitian ini bertujuan untuk menguji pengaruh dari kesibukan organ corporate governance dan corporate social responsibility pada performa perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan analisis regresi berganda dan sampel dari 86 perusahaan pada periode penelitian tahun 2017 dan 2018 hasil penelitian menunjukan bahwa kesibukan dari komisaris independen, corporate social responsibility, dan CSR yang di moderasi oleh manajemen laba tidak berpengaruh signifikan terhadap performa perusahaan. Sementara itu kesibukan direktur independen, kesibukan komite audit, dan kesibukan sekretaris perusahaan berpengaruh positif signifikan terhadap performa perusahaan.


Keywords


Corporate governance, kesibukan, corporate social responsibility, performa perusahaan, manajemen laba

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Cashman, G D, Gillan, S L, & Jun, C, 2012,‘Going overboard? On busy directors and firm value’,Journal of Banking & Finance, vol. 36, hl. 3248–3259.

Fahlenbrach, R, Low, A,& Stulz, R M, 2010,‘Why do firms appoint CEOs as outside directors?’,Journal of Financial Economics, vol.97, no. 1, hl. 12-32.

Fama, E F & Jensen, M C, 1983, ‘Separation of ownership and control’, Journal of Law and Economics, vol. 26, no.2, hl. 301-325.

Fich, E M,& Shivdasani, Anil, 2006,‘Are Busy Boards Effective Monitors?’,The Journal Of Finance, vol. 61, no. 2, hl. 689-724.

Kothari, S P, Leone, A J, & Wasley, C E, 2005, ‘Performance matched discretionary accrual measures’,Journal of Accounting and Economics, vol. 39, hl. 163–197.

Mahrani, Mayang & Soewarno, N, 2018,‘The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable’, Asian Journal of Accounting Research, vol. 3, hl. 41-60.

Mwangi, C I& Jerotich, O J, 2013,‘The relationship between corporate social responsibility practices and financial performance of firms in the manufacturing, construction and allied sector of the Nairobi Securities Exchange’,International Journal of Business, Humanities and Technology, vol. 3, hl. 81-90.

Peters, G & Bagshaw, K, 2014,‘Corporate Governance Mechanisms and Financial Performance of Listed Firms jenin Nigeria: A Content Analysis’,Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics, vol. 1, hl. 2311-3162.

Safdar, M, Chunmei, Z, Khan, T & Nguyen, V K, 2018,‘Corporate Social Responsibility, Firm Performance and The Moderating Effect of Earnings Management in Chinese Firms’, Asia-Pacific Journal of Business Administration.

Sayanti, R, Titin &Verahastuti, C,2015,‘CorporateSocial Responsibility Dan Kinerja Keuangan Pada PT. Pupuk Kaltim’. JurnalAkuntansi dan Manajemen, vol 4, no. 3, hl. 262-271

Scott, W R, 2015, Financial accounting theory 7th edition, Toronto: Prentice-Hall.




DOI: http://dx.doi.org/10.25105/pdk.v5i2.7365

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Copyright of Penelitian dan Karya Ilmiah (p-ISSN 0853-7720 e-ISSN 2541-4275). Powered by OJS

Abstracted/Indexed by:

Garuda 

 

 

Published by Lembaga Penelitian- Universitas Trisakti

 

>This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Penelitian dan Karya Ilmiah, Lembaga Penelitian, Universitas Trisakti University @2017. All right reserved..