PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

Abstract

The main purpose of the establishment of the company is to increase the wealth of shareholders. The wealth of
shareholders can be reviewed from good financial performance can be reviewed from its financial ratios. This
research is aimed to find out the influence of Corporate Social Responsibility and Good Corporate Governance (is
proxy by the Board of Independent Commissioners, Institutional Ownership, Managerial Ownership, Audit
Commitee Size and Frequency of Meetings of the Board of Commissioners) of the Financial Performance (is
proxy by Return on Equity). The research object is all companies the manufacturing groups which are listed in
IDX. This research data is the secondary data which have been obtained from IDX in the form of financial
statement in (2012-2015). The research hypothesis test has been done by using multiple regression analysis
techniques and SPSS. Based on more specific criteria, 15 companies have been obtained to be studied. The
analysis method has been done by using multiple linear regression analysis which have been preceded by
classical assumption test. The result of hypothesis test shows that: 1) corporate social responsibility, institutional
ownership and managerial ownership have negative influence on financial performance. 2) audit commitee size
has positive influence to the company performance. 3) board of independent commissioners and frequency of
meeting of board of commissioners does not have any influence to the financial performance.

Keywords: Corporate social responsibility, good corporate governance, financial performance.