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PENGARUH LANGSUNG DAN TIDAK LANGSUNG GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

Dr. I Gusti Ngurah Agung Suaryana, S.E., M.Si., I Gusti Ngurah Agung Suaryana (2016) PENGARUH LANGSUNG DAN TIDAK LANGSUNG GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. E-Journal Akuntansi Universitas Udayana, 14. ISSN 2302-8556

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung good corporate governance (GCG) terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dan mengikuti pemeringkatan Corporate Governance Perception Index (CGPI) yang dilakukan oleh The Indonesian Institute for Corporate Governance (IICG) pada tahun 2011-2013. Teknik penentuan sampel menggunakan sampling jenuh dengan jumlah sampel sebanyak 12 perusahaan. Teknik analisis yang digunakan adalah analisis jalur (path analysis). Berdasarkan hasil analisis ditemukan bahwa GCG terbukti berpengaruh langsung terhadap pengungkapan CSR dan kinerja keuangan terbukti tidak mampu memediasi pengaruh langsung GCG terhadap pengungkapan CSR. Kinerja keuangan tidak mampu memediasi pengaruh langsung GCG terhadap pengungkapan CSR dikarenakan para pemegang saham ingin mendapatkan pengembalian yang tinggi tanpa harus memikirkan hal lain seperti adanya tambahan biaya untuk mengungkapkan CSR yang nantinya menyebabkan kerugian kompetitif. Kata kunci: Good Corporate Governance, Kinerja Keuangan, Pengungkapan Tanggung Jawab Sosial Perusahaan ABSTRACT This study aimed to determine whether the direct and indirect effectsof good corporate governance (GCG) to corporate social responsibility (CSR) disclosure. The population of this study was the companies that listed in Indonesia Stock Exchange and followed in Corporate Governance Perception Index (CGPI) ranking conducted by The Indonesian Institute for Corporate Governance (IICG) in year 2011-2013. Sampling method used saturated sampling with a total sampel of 12 companies. Analysis technique was used is path analysis. Based on the result of the analysis found that GCG proved a direct effect on CSR disclosure and financial performance proved incapable of mediating the effect of GCG on CSR disclosure. The financial performance was not able to mediate the relationship between GCG on CSR disclosure because the shareholders wants to get high return without thinking the other thing such as the additional cost to disclose CSR which will lead to a competitive disadvantage. Keywords: Good Corporate Governance, Financial Performance, CorporateSocial Responsibility Disclosure

Item Type: Article
Uncontrolled Keywords: -
Subjects: L Education > L Education (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: Mr. Repository Admin
Date Deposited: 07 Jun 2016 21:58
Last Modified: 21 Jun 2016 05:58
URI: http://erepo.unud.ac.id/id/eprint/1352

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