Impact of Corporate Social Responsibility and Company Size on Corporate Financial Performance with Good Corporate Governance as Moderating Variable

DOI

10.2991/ebic-17.2018.37How to use a DOI?

Keywords

Corporate Social Responsibility; Good Corporate Governance; Corporate Financial Performance

Abstract

This research aims to analyze the impact of Corporate Social Responsibility and Company Size on Firm's Value with Good Corporate Governance as moderating variables of all the companies that listed in Indonesia Stock Exchange and Malaysian Stock Exchange in Plantation Firm from 2012 to 2014. There is many plantation companies has been breach business ethics and environmental harassment. The population of this research is 14 companies that listed in Indonesia Stock Exchange and 35 companies that listed on Malaysian Stock Exchange during 2012 - 2014. This research used simple linear regression analysis for the first hypothesis and multiple regression analysis with MRA to analyze moderating variables that are in the second, third, and fourth hypothesis. The results of this research show that, (1), Corporate Social Responsibility, Company Size, and Institutional Ownership partially do not significantly affect the Corporate Performance, (2) Corporate Social Responsibility, Company Size, and Institutional Ownership simultaneously have a significant effect on company performance, (3) Institutional ownership can moderate the relationship between CSR and company performance (ROA), and (4) Institutional ownership is unable to moderate the relationship between Company Size (TA) and Company Performance (ROA).

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Narumondang Bulan Siregar
AU  - Rina Br Bukit
PY  - 2018/01
DA  - 2018/01
TI  - Impact of Corporate Social Responsibility and Company Size on Corporate Financial Performance with Good Corporate Governance as Moderating Variable
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 241
EP  - 248
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.37
DO  - 10.2991/ebic-17.2018.37
ID  - Siregar2018/01
ER  -