盈利能力:企业社会责任与公司治理实施的影响

Tamma Shania Novia, Meythi Meythi
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引用次数: 0

摘要

这一观察的目的首先是确定企业社会责任(CSR)实施对2017-2021年期间在印度尼西亚证券交易所(IDX)注册的银行公司盈利能力的影响。第二个是确定公司治理(CG)实施对2017-2021年期间在IDX注册的银行公司盈利能力的影响。抽样方法为目的抽样。根据观察结果可以得出,企业社会责任对盈利能力没有显著影响,而以机构所有权、管理层所有权、董事会、董事会、审计委员会为指标的企业社会责任对盈利能力有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PROFITABILITY: THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE IMPLEMENTATION
The purpose of this observation is first, to determine the impact of Corporate Social Responsibility (CSR) implementation on the profitability of banking corporates registered on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The second is to determine the impact of Corporate Governance (CG) implementation on the profitability of banking corporates registered on the IDX in the 2017-2021 period. The sampling method is purposive sampling. Based on the results of the observation, it can be conducted that CSR has no significant effect on profitability, while CG with the indicators of institutional ownership, managerial ownership, board of commissioners, board of directors, and audit committee has a significant positive effect on profitability.
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