PENGARUH TATA KELOLA PERUSAHAAN (GCG) DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2013

Abstract

This study aims to analyze the relationship between corporate governance and corporate social responsibility with financial performance and the influence of corporate governance and disclosure of CSR on financial performance partially and jointly (simultaneously).
This study uses four independent variables namely Corporate Governance (Composition of the Board of the Independent Commissioner, Board Size, and Size of the Audit Committee) and Corporate Social Responsibility and Financial Performance of the dependent variable (Return On Equity). The sampling method used was purposive random sampling. Analysis tool used is multiple linear regression and hypothesis testing using the test correlation, coefficient of determination test, F test and t test.
These results indicate that corporate social responsibility disclosure significantly influence financial performance. Corporate governance does not significantly influence the financial performance and together corporate social responsibility and corporate governance affects financial performance.
Keywords: Corporate Governance, Corporate Social Responsibility, Financial Performance