鹏格鲁公司社会责任、公司治理、公司年龄、公司绩效

Joan Adesaputra, Y. Yanti
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摘要

本研究的目的是实证检验企业社会责任、公司治理和企业年龄对资产收益率(ROA)衡量的企业绩效的影响。以全球报告倡议组织(GRI)指数衡量的企业社会责任,以董事会规模和独立董事会衡量的公司治理,以及以公司成立年数衡量的公司年龄。本研究采用有目的抽样方法,共抽样了2017-2019年期间在印度尼西亚证券交易所上市的62家公司。研究结果表明,企业社会责任和董事会规模对企业绩效没有显著影响。独立董事会和公司年龄对公司绩效有显著的正向影响。
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM AGE TERHADAP FIRM PERFORMANCE
The purpose of this research is to empirically examine the influence of corporate social responsibility, corporate governance and firm age toward firm performance measured with Return on Assets (ROA). Corporate social responsibility measured by Global Reporting Initiative (GRI) index, corporate governance measured by board size and independent boards, and firm age measured by the number of years the company has been established. This research uses purposive sampling method with a total sample of 62 companies listed on the Indonesia Stock Exchange in 2017-2019 periods. The results of this study indicate that corporate social responsibility and board size have no significant effect on firm performance. Independent boards and firm age have positive and significant effect on firm performance.
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