Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Profitabilitas Dan Competitive Advantage Perusahaan (Studi pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia dan Tahun 2014-2018)

Etica Aprillia; Hadiah Fitriyah

doi:10.31149/ijot.v3i4.1751

Etica Aprillia Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia

DOI: https://doi.org/10.31149/ijot.v3i4.1751

Keywords: Good Corporate Governace, Corporate Social Responsibility, ROA, ROE

Abstract

The research aim to examine the effect of good corporate governance and corporate social responsibility to the profitability and competitive advantage of the company with measured of the return on asset, return on equity, net profit margin. This research sample is food and beverages companys of registered in indonesia stock exchange to period 2014-2018. This research used quantitative approach with to collected data used dokumenter method and literature review. Sample selection used of the purposive sapling and obtained 7 companys in each period.This research used multiple regression analysis to analyze data. The research result showed good corporate governance and corporate social responsibility take effect positive and significant to the profitability and competitive advantage of the company.

References

Ulum, Ihyaul.2017. Intellectual capital: Model pengukuran,framework pengungkapan &Kinerja Organisasi. Malang: UMMPress.

Syairozi, imam. 2019. Pengungkapan CSR pada perusahaan Manufaktur dan perbankan. Magelang: Tidar Media.

Iqbal, Zamir. 2018. Pengantar Keuangan Islam Teori dan Praktik . pertama. Edited by Anwar. Jakarta: Kenacana

Jacki, Ambadar. 2008. CSR dalam praktik Indonesia Wujud Kepedulian Dunia Usaha. Pertama. Edited by D.Mawardi. Jakarta: Elex Media Komputindo.

Nugroho, Firmansyah Aditya. 2018. “pengaruh kinerja lingkungan dan csr terhadap kinerja keuangan pada perusahaan proper yang terdaftar di bursa efek indonesia”. Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta hal 15-18.

Rivai, Veithzal and Usman Nizar. 2012. Islamic Economicand Finance Ekonomi dan keuangan islam bukan alternatif tetapi solusi. Jakarta: Gramedia Pustaka Utama.

Subroto, Bambang. 2005. Good Corporate Governance, Jakarta: Gramedia Pustaka Utama.

Nugroho, Firmansyah Aditya. 2018. “pengaruh kinerja lingkungan dan csr terhadap kinerja keuangan pada perusahaan proper yang terdaftar di bursa efek indonesia”. Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta hal 15-18.

Siregar,M. 2017. Statistika terapan untuk perguruan tinggi. Edisi pertama. Jakarta: Prenada Media.

Iqbal, Khurshed and Shahadid Jan Kakakhel. 2012. “corporate governance and its impact on profitability of the pharmaceutical industriy in pakistan”. Jornal of managerial sciences vol 10(No1): hal 73-82.

Effendi, Syahrul. 2015 “Pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap profitabilitas perusahaan indeks sri kehati”. Sekolah tinggi ilmu ekonomi indonesia vol 27 (No 2): pp 110-131.

Nurdin. 2016. “Analisis pengaruh tata kelola perusahaan yang baik terhadap keunggulan bersaing pada bank perkreditan rakyat”. Jurnal manajemen dan bisnis performa vol 12:hal 122-135.

Makeover, Peter H. And Hlanganipai Ngirande. 2016. “The Influence of corporate social responsibility on corporate competitive advantage: A case of Zimbabwe Stock Exchange Listed companies”. Corporate ownership and control Vol 13(No2): ppl 413-418.