Record Details

The Effect of Good Corporate Governance on Profitability with Corporate Csr Disclosure as Intervening Variables

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

View Archive Info
 
 
Field Value
 
Title The Effect of Good Corporate Governance on Profitability with Corporate Csr Disclosure as Intervening Variables
 
Creator Purnama, Havit Kurniawan; UPN Veteran Jawa Timur
Trisnaningsih, Sri; UPN Veteran Jawa Timur
 
Subject —
Good Corporate Governance; Profitabilitas; Corporate Social Responsibility
 
Description Pembahasan studi ini bertujuan untuk memahami dampak dari “GCG (kepemilikan institusional, kepemilikan manejerial, dewan komisaris, komite audit) serta profitabilitas pada pengungkapan CSR oleh perusahaan LQ45 Tahun 2016 – 2018”. “Data penelitian” dicari melalui “BEI (Bursa Efek Indonesia)”. “Jenis penelitian” yang diterapkan menerapkan teknik “penelitian kuantitatif”. “Populasi” pada pembahasan studi ini terbentuk atas “Perusahaan LQ 45 yang terdaftar dalam Bursa Efek Indonesia tahun 2016 – 2018 yang berjumlah 56 Perusahaan” sedangkan sampel yang digunakan adalah 37 perusahaan. Pembahasan studi ini menggunakan “Partial Least Square dan uji t sebagai analisis data”. Hasil penelitian menunjukkan dimana “dewan komisaris serta komite audit berdampak signifikan pada profitabilitas”, sedangkan “kepemilikan institusional, kepemilikan manajerial dan corporate social responsibility tidak mempunyai dampak signifikan pada profitabilitas”.This study aims to understand the impact of “GCG (institutional ownership, managerial ownership, board of commissioners, audit committee) and profitability on CSR disclosure in LQ45 companies in 2016 – 2018”. Research data were obtained from “the IDX (Indonesia Stock Exchange)”. This study is using “quantitative research method”. The population is consisted of “LQ 45 companies listed on the Indonesia Stock Exchange in 2016 – 2018 with number of 56 companies” while the samples is 37 companies. This study is using “Partial Least Square and t test as data analysis”. The results showed that “the board of commissioners and audit committee had a significant effect on profitability”, while “institutional ownership, managerial ownership and corporate social responsibility had no significant effect on profitability”.
 
Publisher Universitas Islam Lamongan
 
Contributor —
 
Date 2022-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/907
10.30736/ja.v7i1.907
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 27-39
2621-3168
2502-3764
10.30736/ja.v7i1
 
Language ind
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/907/pdf_53