Tujuan penelitian ini adalah menganalisis bagaimana pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Kedua, mengetahui apakah Good Corporate Governance memoderasi hubungan antara Corporate Social Responsibility dengan nilai perusahaan. Penentuan sampel dilakukan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 12 perusahaan yang terdaftar di IICG. Data dianalisis dengan analisis deskriptif dan analisis regresi berganda. Hasil analisis menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti semakin baik penerapan CSR oleh perusahaan maka nilai perusahaan akan semakin meningkat. Kedua, Good Corporate Governance sebagai variabel moderating memperlemah terhadap hubungan antara Corporate Social Responsibility dan nilai perusahaan.
The purpose of this study is to examine the effect of good corporate governance (GCG) on financial performance using the measurement of return on assets (ROA). The sample of this research is the manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange. The data collection technique used in this study was purpose sampling, which consisted of 154 companies. The analysis of this study uses multiple linear regression analysis methods. The results showed that GCG consisting of independent commissioners had a significant positive effect on financial performance (ROA), independent audit committee had no effect on (ROA), institutional ownership had a significant positive effect on financial performance (ROA), and managerial ownership financial performance (ROA).Keywords: GCG, independent commissioner, independent audit committee, institutional ownership, managerial ownership, and financial performance.
Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan pada penelitian ini diukur dengan Return on Assets (ROA). Populasi dalam penelitian ini adalah semua perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini merupakan semua perusahaan BUMN non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling, yang terdiri dari 11 perusahaan BUMN non keuangan. Analisis data pada penelitian ini menggunakan analisis regresi linear berganda dengan pengujian asumsi klasik. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan. Biaya lingkungan tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Hasil penelitian ini menunjukkan bahwa pelaksanaan program perlindungan lingkungan yang dilakukan oleh perusahaan mampu meningkatkan kepercayaan stakeholders, sehingga mendorong peningkatan kinerja perusahaan khususnya kinerja keuangan perusahaan. Kata Kunci: Kinerja lingkungan; biaya lingkungan; ukuran perusahaan; kinerja keuangan
In government organizations, demands for quality improvement and the use of information technology in services are unavoidable due to the expansion of globalization. Through improving employee performance during dynamic environmental changes, organizations can make this happen. This study aims to determine and analyze employee performance by looking at the effects of transformational leadership, employee engagement, and employee readiness to change. The respondents of this study were 73 employees at BPSDM Kumham who were selected by the purposive sampling method. The research method used is quantitative with data collection techniques through questionnaires—data analysis using Smart Partial Least Square (PLS) 3.0. The study results conclude that transformational leadership and employee engagement have a positive but not significant effect on employee performance. However, transformational leadership and employee engagement have a positive and significant effect on readiness to change. Readiness to change was found to have a positive and significant effect on employee performance and is a full mediator between the relationship between transformational leadership on employee performance and employee engagement on employee performance. Changes that occur both inside and outside the organization will not have an impact on employee performance if they have equipped themselves with the various competencies needed to carry out their work.
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