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Pengaruh Corporate Governance Dan Corporate Socialresponsibility Terhadapkinerja Keuangan Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

This study aims to examine and determine the effect of independent
commissioners, audit committees and corporate social responsibility on financial
performance. In addition, this study also aims to examine whether firm size can
moderate the relationship between each variable, namely independent
commissioners, audit committees, and corporate social responsibility on financial
performance. The population in this study is the Index Kompas 100, listed on the
Indonesia Stock Exchange, 2016-2018. Based on the purposive sampling method,
53 companies were used as samples in this study. The test is carried out by using
multiple linear regression methods, and Moderated Regression Analysis (MRA)
which is processed with the SPSS 21 program.
The results showed that the independent variables, namely independent
commissioner, audit committee and corporate social responsibility, have effect to
financial performance. The existence of independent commissioners, audit
committees, and corporate social responsibility disclosure, will have an effect on
improving financial performance. The results related to moderating variables
indicate that firm size can moderate relationship between the independent
commissioners, audit committee, and corporate social responsibility on financial
performance.
Keywords : independent commissioner, audit committee, corporate social
responsibility, financial performance, and firm size

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0016)
10 07. 220 (0016)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0016)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 155 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0016)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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