| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Tamim, Abdurrais |
|
| dc.creator |
Sofiaty, Diamonalisa |
|
| dc.date |
2020-01-27 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20972 |
|
| dc.identifier |
10.29313/.v0i0.20972 |
|
| dc.description |
Abstract. The purpose of this study is to examine the effect of Good Corporate Governance Mechanisms and Corporate Social Responsibility Costs on Profit Growth. The population in this study is banking companies that are listed on the Indonesia Stock Exchange in 2016-2018. A sample of 10 companies with 3 years of data will be obtained. The variables used are Good Corporate Governance Mechanisms and Corporate Social Responsibility Costs as independent variables, while Profit Growth as the dependent variable. The analytical tool used is multiple regression analysis to examine the effect of independent variables on the dependent variable. The results showed that the mechanism of Good Corporate Governance had no significant effect on Profit Growth while Corporate Social Responsibility Costs had a significant effect on Profit GrowthKeywords: GCG Mechanisms, CSR Costs, Profit Growth.Abstrak. Tujuan dari penelitian ini adalah untuk menguji pengaruh Mekanisme Good Corporate Governance dan Biaya Corporate Social Responsibility terhadap Pertumbuhan Laba. Populasi dalam penelitian ini adalah perusahaan perbankan yang listing di BEI tahun 2016-2018. Didapatkan sampel sebanyak 10 perusahaan dengan data 3 tahun yang akan diteliti. Variabel yang digunakan adalah Mekanisme Good Corporate Governance dan Biaya Corporate Social Responsibility sebagai variabel independen, sedangkan Pertumbuhan Laba sebagai variabel dependen. Alat analisis yang digunakan adalah analisis regresi berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Mekanisme Good Corporate Governance tidak berpengaruh signifkan terhadap Pertumbuhan Laba sedangkan Biaya Corporate Social Responsibility berpengaruh signifikan terhadap Pertumbuhan Laba..Kata Kunci: Biaya CSR, Mekanisme GCG, Pertumbuhan Laba |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20972/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 454-459 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 454-459 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Biaya CSR, Mekanisme GCG, Pertumbuhan Laba |
|
| dc.title |
Pengaruh Mekanisme Good Corporate Governance dan Biaya Corporate Social Responsibility terhadap Pertumbuhan Laba di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|