PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN

Abstract

This research aims to fiind out the emphirical evident of the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the company performance. Based on the CSR which used performance table, applied by Sembiring (2005), there were 79 items of indicator. While, GCG indicator was based on the score of Corporate Governance Perception Index (CGPI) rank, which was held by The Indonesian Institute for Corporate Governance (IICG). While, the company performance was analyzed using Return On Equity (ROE) and Return On Asset (ROA). The sample were twelve companies in which the company had met the research criteria namely joined program of CGPI ranking and stated in Indonesian Stock Exchange 2013–2016, also informed the CSR activities in the company yearly report. The hypothesis testing used multiple regression linier analysis. In addition, the research result concluded CSR and GCG variables had positive efffect on ROA. While, CSR variable had positive effect on ROE variable. On the other hand, GCG variable did not have effect on ROE variable.
Keywords: Corporate Social Responsibility, Good Corporate Governance, Company Performance.