Authors:

I Wayan Hendra Karjaya, Eka Ardhani Sisdyani

Abstract:

“The purpose of this study is to determine the effect of the level of corporate social responsibility disclosure and implementation of good corporate governance mechanism on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period of 2008-2012. The sample research consists of 14 out of 37 mining companies listed, which are determined by purposive sampling method. The data are collected using non-participant observation, which are then analyzed using multiple linear regression. The results show that CSR has a positive effect on the company’s financial performance, whereas not all of three proxies of GCG positively affect the financial performance. Independent board of commissioners and institutional ownership have no effect on financial performance, however, managerial ownership shows a positive effect on the company’s financial performance. CSR disclosure is necessary to prevent external costs that affect the company’s financial performance. In addition, good corporate governance mechanism will also be able to help improving the company’s financial performance.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-8583

Published

2014-09-19

How To Cite

KARJAYA, I Wayan Hendra; SISDYANI, Eka Ardhani. PENGARUH TINGKAT PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN.E-Jurnal Akuntansi, [S.l.], v. 8, n. 3, p. 620-629, sep. 2014. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-8583. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 8 No 3 (2014)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License