企业社会责任与公司治理对公司绩效的影响

Asep Alipudin, Harry Suharman
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摘要

收稿日期:2018年12月5日收稿日期:2019年1月3日发布日期:2019年2月20日本研究的目的是􀅭ind找出企业社会责任和公司治理对公司绩效的影响,研究对象为2012年至2017年在印度尼西亚证券交易所注册的BUMN(国有企业)。样本数量为14家公司。从2012年到2016年,国有企业资产收益率(ROA)指标的绩效下降趋势更为明显。公司不仅关注商业利益,还需要关注社会责任,创造附加价值。国有企业,特别是公司治理,还有很多问题需要解决。本研究的结果是,社会责任(CSRDij)指标和公司治理(董事会、监事会和审计委员会)指标在􀅭luence中对公司绩效(ROA)有显著的影响􀅭icant。但是,部分地,公司治理不影响公司绩效。
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The effect of corporate social responsibility and corpo- rate governance on company’s performance
Received: 5 December 2018 Accepted: 3 January 2019 Published: 20 February 2019 The aim of this research is to 􀅭ind out the effect of corporate social responsibility and corporate governance on company’s performance on BUMN (State Owned Enterprises) which is registered in Indonesia Stock Exchange in 2012 until 2017. The number of the sample were 14 companies. The phenomenon that occured the performance of State Owned Enterprises with Return on Assets (ROA) indicator was more decreasing from 2012 until 2016. The company does not only pay attention to the business interests but the social responsibility needs to be paid attention to create the added value. There are a lot of things thatmust be solved in State OwnEnterprise, especially in corporate governance. The result of this study is the social responsibility with CSRDij indicator and corporate governance with indicators of Board of Directors, Board of Commissioners, and Audit Committee have signi􀅭icant in􀅭luence on company’s performance with ROA indicator. But, partially, corporate governance does not affect the company’s performance.
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