Pengaruh corporate social responsibility bidang lingkungan dan good corporate governance terhadap kinerja perusahaan

Chandra, Nyssa Andriani (2015) Pengaruh corporate social responsibility bidang lingkungan dan good corporate governance terhadap kinerja perusahaan. Masters thesis, Universtitas Pelita Harapan.

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Abstract

Penelitian ini membahas pengaruh antara Corporate Social Responsibility di bidang lingkungan dan Good Corporate Governance terhadap kinerja perusahaan. Indikator CSR yang digunakan adalah peringkat perusahaan yang terdaftar pada Bursa Efek Indonesia pada PROPER pada periode 2010-2013. Sedangkan indikator penilaian GCG adalah ukuran komite audit dan ukuran dewan direksi yang dijelaskan pada laporan tahunan perusahaan. Jumlah sampel pada penelitian ini sebanyak 24 perusahaan, dan metode pengambilan sampel adalah purposive sampling. Metode regresi yang digunakan adalah dengan analisis OLSARCH/ GARCH. Model yang digunakan adalah model yang lulus syarat uji untuk metode OLS-ARCH/GARCH dan yang memiliki hasil uji terbaik. Hasil penelitian ini menunjukkan bahwa peringkat CSR tidak berpengaruh terhadap kinerja perusahaan, ukuran komite audit berpengaruh positif dan signifikan terhadap kinerja perusahaan, dan ukuran dewan direksi berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu peringkat CSR tidak berpengaruh terhadap ukuran komite audit dan ukuran dewan direksi / This research is intended to find out the influence of Corporate Social Responsbility to the environmental sector and Good Corporate Governance to the performance of the company. The indicator of the CSR being used is the rankings of the company listed in Indonesian Stock Exchange as published in PROPER for the period of 2010-1013. As for the indicator of assessment for GCG is the size of the audit committee and the size of the board of directors as stated in the annual report of the company. The size of the sample for this research is 24 companies and the method of the sampling is purposive sampling. The regression method is used by utilizing OLS-ARCH/GARCH analysis. The model being used is a model that has passed the requirement criteria for OLSARCH/ GARCH method and the one with the best result. The result of this research shows that the ranking of CSR does not have any influence to the performance of the company, the size of the audit committee has a positive influence and is significant to the performance of the company, and the size of the board of directors influences positively to the performance of the company in a significant way. Beside that the ranking of CSR doesn’t have any influence to the size of audit committee and board of directors

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