良好公司治理(GCG)和企业社会责任(CSR)在公司财务绩效中的应用分析

Alean Kistiani Hegy Suryana, Leily Choirurahman, Yunita Niqrisah Dwi Pratiwi
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引用次数: 1

摘要

本研究旨在确定由管理层所有权、机构所有权、独立董事会、审计委员会和企业社会责任组成的良好公司治理对2016-2020年印尼证券交易所(IDX)上市银行公司财务绩效的影响。本研究方法采用演绎归纳法,以印度尼西亚证券交易所上市的银行公司为研究对象。抽样技术采用目的性抽样,二手数据采用银行公司年报的形式,可通过网站www.idx.co.id获取2016-2020年期间的年报。数据分析采用描述性分析和经典假设检验,包括正态性检验、自相关检验、多重共线性检验和多元回归分析。本文的研究结果表明,管理层持股、机构持股、独立董事、审计委员会和企业社会责任对银行公司的财务绩效(ROE)没有部分影响(t检验)。经F检验,GCG与CSR的显著性值为0.022 < 0.05,二者同时影响银行公司的财务绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis Of The Application Of Good Corporate Governance (GCG) And Corporate Social Responsibility (CSR) To The Company's Financial Performance
This study aims to determine the effect of Good Corporate Governance consisting of managerial ownership, institutional ownership, independent board of commissioners, audit committee and Corporate Social Responsibility on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research method uses a deductive-inductive method with a population of banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with secondary data used in the form of annual reports of banking companies which can be accessed through the website www.idx.co.id for the 2016-2020 period. The data analysis technique used is descriptive analysis, classical assumption test consisting of normality test, autocorrelation test, multicollinearity test and multiple regression analysis. The results of this study managerial ownership, institutional ownership, independent board of commissioners, audit committee and Corporate Social Responsibility partially (t-test) have no effect on the financial performance of banking companies (ROE). Based on the F test, GCG and CSR have a significance value of 0.022 < 0.05 which simultaneously affects the financial performance of banking companies.
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