PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Abstract

This research aimed to examine the effect of good corporate governance and the disclosure of corporate social responsibility on company performance’s which was referred to ROE. The research was quantitative. Moreover, the data collection techniques used purposive sampling. In line with, there were 66 observations from 11 state-owned companies which were listed on IDX 2012-2017. Furthermore, the data analysis technique used descriptive statistics, classical assumption test, and multiple linier regression with SPSS 20. The research result concluded diclosure of corporate social responsibility and one of the indicators of GCG, namely institutional ownership, had positive and significant effect on company’s performance. Meanwhile, other GCG indicators, namely managerial ownership, proportion of independent board of commissioner, size of board of director, and size of audit committee had insignificant effect on company’s performance. Additionally, from regression result or R2, it estimated contribution of all variables on ROE was 30%. In addition, the remaining of 70% was effected by factors which outside the research.
Keywords: good corporate governance, corporate social responsibility, company’s performance