EFEK MODERASI TATA KELOLA PERUSAHAAN ATAS PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP KINERJA KEUANGAN
DOI:
https://doi.org/10.32670/fairvalue.v3i1.945Keywords:
Good Corporate Governance Index, Corporate Social Responsibility Index, dan ROAAbstract
This study aims to determine the effect of the interaction of good corporate
governance (GCG) with corporate social responsibility (CSR) on financial
performance (ROA). The population of this study are banking companies listed on
the Indonesia Stock Exchange in the 2011-2018 research year and listed in the
Corporate Governance Perception Index (CGPI), totaling 11 companies. The
method of determining the sample by purposive sampling method, with several
predetermined criteria, the number of observations is as many as 88 banking
companies Tbk. The variables used in this study are ROA as the dependent
variable, CSR and GCG as independent variables, while placing GCG as a
moderating variable. This study uses multiple linear regression analysis for the
hypothesis and multiple linear regression analysis with Moderated Regression
Analysis (MRA) test to test the effect of interaction. The results of this study
indicate that partially and simultaneously CSR and ROA have a positive and
significant effect on financial performance, and the effect of GCG interaction on
CSR strengthens the influence of CSR on financial performance.
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