Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan
Keywords:
CSR, GCG, Profitabilitas, Nilai Perusahaan
CSR, GCG, Profitabilitas, Nilai Perusahaan
Abstract
Menjaga kinerja keuangan dan hubungan baik dengan para pemangku kepentingan adalah salah satu cara perusahaan mempertahankan hidupnya, Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang baik (GCG) adalah suatu bentuk tanggung jawab dengan pemangku kepentingan. Penelitian ini memiliki tujuan adalah untuk mengevaluasi penerapan Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang Baik (GCG) berdampak pada nilai perusahaan melalui kinerjanya. Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, komisaris independen GCG (INDB), kinerja perusahaan diukur dengan Return on Equity (ROE), dan nilai perusahaan yang diukur dengan harga ke buku (PBV). Sampel penelitian ini terdiri dari perusahaan yang terdaftar di ISSI (Indeks Saham Syariah Indonesia) selama periode tahun 2021–2022. Perangkat lunak Smart PLS 3.0 menyediakan algoritma SEM-PLS untuk analisis data dan pengujian hipotesis. Metode regresi efek mediasi digunakan. Hasil menunjukkan korelasi yang signifikan antara Tanggung Jawab Sosial Perusahaan (CSR) dan Nilai Perusahaan (PBV). 2) Kedua, kode tata kelola perusahaan tidak mempengaruhi nilai perusahaan (PBV). 3) Ketiga. Hubungan antara tanggung jawab sosial perusahaan (CSR) dan nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan perusahaan. Pengaruh manajemen perusahaan terhadap nilai perusahaan (PBV) tidak seimbang dengan ROE.
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References
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Astuti, Mursalim, M., & Kalsum, U. (2020). Intervening Profitabilitas : Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Manajemen, 17(4), 607–618. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1188
Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456. https://doi.org/10.1016/j.ijpe.2015.04.004
Duff, A. (2016). Corporate social responsibility reporting in professional accounting firms. British Accounting Review, 48(1), 74–86. https://doi.org/10.1016/j.bar.2014.10.010
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Hermawan, S., Sari, Y. A., Biduri, S., Rahayu, D., & Rahayu, R. A. (2023). Corporate Social Responsibility, Firm Value, and Profitability: Evidence From Pharmaceutical Companies in Indonesia and Malaysia. International Journal of Professional Business Review, 8(2). https://doi.org/10.26668/businessreview/2023.v8i2.625
Hsu, Y. L., & Yang, Y. C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters, 47(PB), 102778. https://doi.org/10.1016/j.frl.2022.102778
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Kultsum, U., Sriwidodo, U., & Wardiningsih, S. S. (2020). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON ASSETS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Industri di BEI Tahun 2015 – 2017). Jurnal Ekonomi Dan Kewirausahaan, 19(1), 1–15. https://doi.org/10.33061/jeku.v19i1.3955
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Manurung, A. D. P. (2022). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(1), 57–71. https://doi.org/10.35912/jakman.v4i1.1769
Maridkha, A., & Himmati, R. (2021). Pengaruh good corporate governance terhadap kinerja keuangan perusahaan perbankan periode 2017-2020. Journal of Accounting and Digital Finance, 1(3), 195–205. https://doi.org/10.53088/jadfi.v1i3.208
Marietza, F. (2023). Corporate Social Responsibility Disclosure, Green Innovation and Corporate Profitability. Jurnal Akuntansi, 13(1), 42–50. https://doi.org/10.33369/jakuntansi.13.1.42-50
Marietza, F., Julianti, I., Aprila, N., Hatta, M., & Baihaqi, B. (2021). Corporate Social Responsibilities and Cost of Capital. 1. https://doi.org/10.4108/eai.3-10-2020.2306590
Mcwilliams, A. (2016). Corporate Social Responsibility : A Theory of the Firm Perspective Authors ( s ): Abagail McWilliams and Donald Siegel Source : The Academy of Management Review , Vol . 26 , No . 1 ( Jan ., 2001 ), pp . 117-127 Published by : Academy of Management Stable . 26(1), 117–127.
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Mukhtaruddin, M., Ubaidillah, U., Dewi, K., Hakiki, A., & Nopriyanto, N. (2019). Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, 3(1), 55. https://doi.org/10.28992/ijsam.v3i1.74
Putri, B. D., & Putri, E. (2022). Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4767–4777. https://doi.org/10.32670/fairvalue.v4i10.1790
Putri, M. M., Firmansyah, A., & Labadia, D. (2020). Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia’s Food And Beverage Companies. The Accounting Journal of Binaniaga, 5(2), 113. https://doi.org/10.33062/ajb.v5i2.398
Putri, S. K., & Utomo, S. D. (2021). Peranan Good Corporate Governance Dalam Memoderasi Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Dinamika Akuntansi Keuangan Dan Perbankan, 10(2), 134–144. https://doi.org/10.35315/dakp.v10i2.8879
Rijaluddin, R., Purwanto, B., & E, W. J. (2022). The Effect of Corporate Social Responsibility on Company Value in Financial Sector Companies on the Indonesia Stock Exchange. Jurnal Manajemen, 13(2), 180. https://doi.org/10.32832/jm-uika.v13i2.6061
Saputra, W. S. (2018). Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Akuntansi Bisnis, 10(1), 19–30. https://doi.org/10.30813/jab.v10i1.985
Sariantono, N. E., & Mahyuni, L. P. (2019). Apakah Good Corporate Governance Dan Corporate Social Responsibility Berpengaruh Terhadap Profitabilitas Perusahaan Lq45? Jurnal Ilmiah Akuntansi Dan Bisnis, 4(1), 14. https://doi.org/10.38043/jiab.v4i1.2145
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Subiyanti, S., & Zannati, R. (2019). Pengaruh Good Corporate Governance Terhadap Profitabilitas Kinerja Perbankan. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 2(3), 127–136. https://ejournal.imperiuminstitute.org/index.php/JMSAB
Susanto, E., & Indrabudiman, A. (2021). … Good Corporate Governance Dan Corporate Sosial Responsibility Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Pada Perusahaan …. Jurnal Ilmu Manajemen, 9865, 69–80. https://journal.unesa.ac.id/index.php/jim/article/view/13125%0Ahttps://journal.unesa.ac.id/index.php/jim/article/view/13125/6963
Sutrisno, S. (2020). Corporate Governance, Profitability, and Firm Value Study on the Indonesian Sharia Stock Index. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 292. https://doi.org/10.20473/jebis.v6i2.23231
Usman, B. (2020). CSR performance, firm’s attributes, and sustainability reporting. International Journal of Business and Society, 21(2), 521–539.
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (Icsr) Dan Good Corporate Governance (Gcg) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening). EL Muhasaba Jurnal Akuntansi, 11(2), 162–176. https://doi.org/10.18860/em.v11i2.8922
Wibisono, E., & Panggabean, R. R. (2020). Pengaruh Csr Dan Intellectual Capital Terhadap Kinerja Keuangan. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 16(1), 31. https://doi.org/10.25170/balance.v16i1.1287
Worokinasih, S., & Zaini, M. L. Z. B. M. (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal, 14(1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9
Wulanda, M., & Aziza, N. (2019). Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening. AKTSAR: Jurnal Akuntansi Syariah, 2(1), 83. https://doi.org/10.21043/aktsar.v2i1.5518
Wulandari, S. (2020). Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perkebunan Di Bursa Efek Indonesia). Jurnal Ekonomi Akuntansi Dan Manajemen, 19(1), 1–14.
Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Au-dit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37–51. http://journal.stebilampung.ac.id/index.php/ibarj
Ahyani, R., & Puspitasari, W. (2019). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Jurnal Akuntansi Trisakti, 6(2), 245–262. https://doi.org/10.25105/jat.v6i2.5479
Andini, L. D. (2023). PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Akuntansi Dan Audit, 02(01), 113–124.
Astuti, Mursalim, M., & Kalsum, U. (2020). Intervening Profitabilitas : Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Manajemen, 17(4), 607–618. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1188
Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456. https://doi.org/10.1016/j.ijpe.2015.04.004
Duff, A. (2016). Corporate social responsibility reporting in professional accounting firms. British Accounting Review, 48(1), 74–86. https://doi.org/10.1016/j.bar.2014.10.010
Finance, T. I., & Zuchroh, I. (2020). GCG , ROE and Size on CSR Based on Sharia Enterprises Theory GCG , ROE and Size on CSR Based on Sharia Enterprises Theory. July 2018. https://doi.org/10.30993/tifbr.v12i1.131
Hermawan, S., Sari, Y. A., Biduri, S., Rahayu, D., & Rahayu, R. A. (2023). Corporate Social Responsibility, Firm Value, and Profitability: Evidence From Pharmaceutical Companies in Indonesia and Malaysia. International Journal of Professional Business Review, 8(2). https://doi.org/10.26668/businessreview/2023.v8i2.625
Hsu, Y. L., & Yang, Y. C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters, 47(PB), 102778. https://doi.org/10.1016/j.frl.2022.102778
Jo, H., & Harjoto, M. A. (2012). The Causal Effect of Corporate Governance on Corporate Social Responsibility. Journal of Business Ethics, 106(1), 53–72. https://doi.org/10.1007/s10551-011-1052-1
Kristanti, I. N. (2022a). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. In Jurnal Ilmiah Akuntansi Kesatuan (Vol. 10, Issue 3). repository.unim.ac.id. https://doi.org/10.37641/jiakes.v10i3.1484
Kristanti, I. N. (2022b). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 551–558. https://doi.org/10.37641/jiakes.v10i3.1484
Kristanti, I. N. (2022c). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. In Jurnal Ilmiah Akuntansi Kesatuan (Vol. 10, Issue 3). eprintslib.ummgl.ac.id. https://doi.org/10.37641/jiakes.v10i3.1484
Kultsum, U., Sriwidodo, U., & Wardiningsih, S. S. (2020). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON ASSETS SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Industri di BEI Tahun 2015 – 2017). Jurnal Ekonomi Dan Kewirausahaan, 19(1), 1–15. https://doi.org/10.33061/jeku.v19i1.3955
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Manurung, A. D. P. (2022). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(1), 57–71. https://doi.org/10.35912/jakman.v4i1.1769
Maridkha, A., & Himmati, R. (2021). Pengaruh good corporate governance terhadap kinerja keuangan perusahaan perbankan periode 2017-2020. Journal of Accounting and Digital Finance, 1(3), 195–205. https://doi.org/10.53088/jadfi.v1i3.208
Marietza, F. (2023). Corporate Social Responsibility Disclosure, Green Innovation and Corporate Profitability. Jurnal Akuntansi, 13(1), 42–50. https://doi.org/10.33369/jakuntansi.13.1.42-50
Marietza, F., Julianti, I., Aprila, N., Hatta, M., & Baihaqi, B. (2021). Corporate Social Responsibilities and Cost of Capital. 1. https://doi.org/10.4108/eai.3-10-2020.2306590
Mcwilliams, A. (2016). Corporate Social Responsibility : A Theory of the Firm Perspective Authors ( s ): Abagail McWilliams and Donald Siegel Source : The Academy of Management Review , Vol . 26 , No . 1 ( Jan ., 2001 ), pp . 117-127 Published by : Academy of Management Stable . 26(1), 117–127.
Medianto, Miftahul Munir, & Diana Ambarwati. (2022). Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode Tahun 2014-2020). OPTIMAL: Jurnal Ekonomi Dan Manajemen, 2(3), 300–317. https://doi.org/10.55606/optimal.v2i3.511
Mukhtaruddin, M., Ubaidillah, U., Dewi, K., Hakiki, A., & Nopriyanto, N. (2019). Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, 3(1), 55. https://doi.org/10.28992/ijsam.v3i1.74
Putri, B. D., & Putri, E. (2022). Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4767–4777. https://doi.org/10.32670/fairvalue.v4i10.1790
Putri, M. M., Firmansyah, A., & Labadia, D. (2020). Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia’s Food And Beverage Companies. The Accounting Journal of Binaniaga, 5(2), 113. https://doi.org/10.33062/ajb.v5i2.398
Putri, S. K., & Utomo, S. D. (2021). Peranan Good Corporate Governance Dalam Memoderasi Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Dinamika Akuntansi Keuangan Dan Perbankan, 10(2), 134–144. https://doi.org/10.35315/dakp.v10i2.8879
Rijaluddin, R., Purwanto, B., & E, W. J. (2022). The Effect of Corporate Social Responsibility on Company Value in Financial Sector Companies on the Indonesia Stock Exchange. Jurnal Manajemen, 13(2), 180. https://doi.org/10.32832/jm-uika.v13i2.6061
Saputra, W. S. (2018). Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Akuntansi Bisnis, 10(1), 19–30. https://doi.org/10.30813/jab.v10i1.985
Sariantono, N. E., & Mahyuni, L. P. (2019). Apakah Good Corporate Governance Dan Corporate Social Responsibility Berpengaruh Terhadap Profitabilitas Perusahaan Lq45? Jurnal Ilmiah Akuntansi Dan Bisnis, 4(1), 14. https://doi.org/10.38043/jiab.v4i1.2145
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Subiyanti, S., & Zannati, R. (2019). Pengaruh Good Corporate Governance Terhadap Profitabilitas Kinerja Perbankan. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 2(3), 127–136. https://ejournal.imperiuminstitute.org/index.php/JMSAB
Susanto, E., & Indrabudiman, A. (2021). … Good Corporate Governance Dan Corporate Sosial Responsibility Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Pada Perusahaan …. Jurnal Ilmu Manajemen, 9865, 69–80. https://journal.unesa.ac.id/index.php/jim/article/view/13125%0Ahttps://journal.unesa.ac.id/index.php/jim/article/view/13125/6963
Sutrisno, S. (2020). Corporate Governance, Profitability, and Firm Value Study on the Indonesian Sharia Stock Index. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 292. https://doi.org/10.20473/jebis.v6i2.23231
Usman, B. (2020). CSR performance, firm’s attributes, and sustainability reporting. International Journal of Business and Society, 21(2), 521–539.
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (Icsr) Dan Good Corporate Governance (Gcg) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening). EL Muhasaba Jurnal Akuntansi, 11(2), 162–176. https://doi.org/10.18860/em.v11i2.8922
Wibisono, E., & Panggabean, R. R. (2020). Pengaruh Csr Dan Intellectual Capital Terhadap Kinerja Keuangan. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 16(1), 31. https://doi.org/10.25170/balance.v16i1.1287
Worokinasih, S., & Zaini, M. L. Z. B. M. (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal, 14(1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9
Wulanda, M., & Aziza, N. (2019). Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening. AKTSAR: Jurnal Akuntansi Syariah, 2(1), 83. https://doi.org/10.21043/aktsar.v2i1.5518
Wulandari, S. (2020). Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perkebunan Di Bursa Efek Indonesia). Jurnal Ekonomi Akuntansi Dan Manajemen, 19(1), 1–14.
Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Au-dit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37–51. http://journal.stebilampung.ac.id/index.php/ibarj
Published
2024-02-06
How to Cite
WijayantiA., HerawansyahH., & PutraD. A. (2024, February 6). Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan. Journal of Economic, Management, Accounting and Technology, 7(1), 124-134. https://doi.org/https://doi.org/10.32500/jematech.v7i1.6142
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Articles
