Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan sebagai Pemoderasi

Dhesy Eka Putri Shafariani

Abstract


The aim of this study is to analyze the effect of corporate social responsibility (CSR) to financial performance with good governance as a moderating variable. Data was drawn from public companies which participate in the Corporate Governance Perception Index (CGPI) held by The Indonesian Institute for Corporate Governance (IICG) for year of 2009-2011. MRA (Moderated Regression Analysis) was used to analyze the data. The results show that empirically, financial performance was influenced by CSR, and good governance is moderating variable in relationship of CSR and financial performance.

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


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DOI: https://doi.org/10.22219/jrak.vol3.no2.%25p


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