DAMPAK GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI FAKTOR PEMEDIASI: ANALISIS PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX 2019-2022

  • Widaryanti Widaryanti Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
  • Theresia Susetyarsi
  • Diva Riza Fahlevi Universitas Wahid Hasyim Semarang
  • Rudika Harminingtyas Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
DOI: https://doi.org/10.33747/stiesmg.v16i2.735
Keywords: good corporate governance, corporate social responsibility, kinerja keuangan, indeks persepsi tata kelola perusahaan

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis pengaruh good corporate governance terhadap corporate social responsibility dan kinerja keuangan, dan untuk menganalisis pengaruh mediasi corporate social responsibility terhadap hubungan antara good corporate governance dan kinerja keuangan perusahaan. Penelitian ini berfokus pada analisis data Indeks Persepsi Tata Kelola Perusahaan (CGPI) dari tahun 2019 sampai 2022, menggunakan data sekunder dari bursa efek Indonesia dan laporan tahunan perusahaan. Tes asumsi klasik termasuk normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi telah dilakukan untuk memastikan validitas data analisis regresi. Studi ini menemukan bahwa tidak ada heteroskedastisitas dalam model regresi. Hasil penelitian menunjukkan bahwa variabel good corporate governance secara signifikan mempengaruhi kinerja keuangan. Variabel good corporate governance tidak berpengaruh signifikan terhadap corporate social responsibility. Variabel corporate social responsibility berpengaruh signifikan terhadap kinerja keuangan. Variabel good corporate governance berpengaruh positif signifikan terhadap kinerja keuangan melaui corporate social responsibility. Hasil F-test menunjukkan pengaruh gabungan yang signifikan dari good corporate governance dan corporate social responsibility terhadap kinerja keuangan Perusahaan.

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Published
2024-07-11
Issue
Vol 16 No 2 (2024): Jurnal STIE Semarang
Section
Articles
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