Peranan Mekanisme Corporate Governance, Corporate Social Responsibility, dan Female Commissioners pada Financial Performance
Abstract
There are several factors that can affect a company's financial performance, such as corporate social responsibility (CSR) and corporate governance. This study aims to examine the effect of social responsibility and corporate governance on financial performance. The research population is all sectors of business entities registered on the IDX and issuing sustainability reports for the 2018-2020 period. The number of research samples is 123 company observations. The research used a purposive sampling technique in taking the sample. The researcher uses a random effect model on the panel data structure for hypothesis testing analysis. The results showed that the performance of CSR, independent board members, and the proportion of female board members had a positive effect on financial performance, while the size of the board of commissioners had no effect on financial performance. Research contributes mainly to the development of regulations, to increase the obligation to implement CSR and to raise the standard for the proportion of independent members and women on the board of commissioners.
Keywords: Performance; CSR; CG; Gender.
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References
Akben-Selcuk, E. (2019). Corporate social responsibility and financial performance: The moderating role of ownership concentration in Turkey. Sustainability (Switzerland), 11(13). https://doi.org/10.3390/su11133643
Alqatan, A., Chbib, I., & Hussainey, K. (2019). How does board structure impact on firm performance in the UK? Corporate Board Role Duties and Composition, 15(2), 18–27. https://doi.org/10.22495/cbv15i2art2
Arista, D. (2012). Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode 2005-2009). Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 3(1), 1–15.
Barauskaite, G., & Streimikiene, D. (2020). Corporate social responsibility and financial performance of companies : The puzzle of concepts , definitions and assessment methods. Corporate Social Responsibility Environmental Management, August, 1–10. https://doi.org/10.1002/csr.2048
CAS FEB Unpad. (2020). Dampak Pandemi Corona Terhadap Laporan keuangan Dan Praktik Bisnis Di Indonesia. Padjajaran Accouting Busness Series, 120510180016, 1–4.
Chen, J., Leung, W. S., & Evans, K. P. (2018). Female board representation, corporate innovation and firm performance. Journal of Empirical Finance, 48, 236–254. https://doi.org/10.1016/j.jempfin.2018.07.003
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does corporate social responsibility affect the financial performance of the manufacturing sector? Evidence from an emerging economy. Sustainability (Switzerland), 11(4), 1–14. https://doi.org/10.3390/su11041182
Dakhli, A. (2022). The impact of corporate social responsibility on firm financial performance: does audit quality matter? Journal of Applied Accounting Research, 23(5), 950–976. https://doi.org/10.1108/JAAR-06-2021-0150
Dj, A. M., Artini, L. G. S., & Suarjaya, A. A. G. (2012). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan, 6(2), 130–138.
Erena, O. T., Kalko, M. M., & Debele, S. A. (2022). Corporate governance mechanisms and firm performance: empirical evidence from medium and large-scale manufacturing firms in Ethiopia. Corporate Governance (Bingley), 22(2), 213–242. https://doi.org/10.1108/CG-11-2020-0527
Fauzi, F., & Locke, S. M. (2012). Board structure , ownership structure and firm performance : A study of New Zealand listed-firms BOARD STRUCTURE , OWNERSHIP STRUCTURE AND FIRM PERFORMANCE : A STUDY OF NEW ZEALAND. Asian Academy of Management Journal of Accounting and Finance, March 2018.
Fooladi, M. (2012). Board characteristics and firm performance in Spain. Journal of Modern Accounting and Auditing, 8(5), 688–694. https://doi.org/10.1108/CG-01-2013-0013
Francis, B., Hasan, I., Wu, Q., & Yan, M. (2014). Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2474543
Galbreath, J. (2018). Is Board Gender Diversity Linked to Financial Performance? The Mediating Mechanism of CSR. Business and Society, 57(5), 863–889. https://doi.org/10.1177/0007650316647967
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hamdoun, M., Achabou, M. A., & Dekhili, S. (2022). Could CSR improve the financial performance of developing countries’ firms? Analyses of mediating effect of intangible resources. European Business Review, 34(1), 41–61. https://doi.org/10.1108/EBR-09-2019-0236
Huang, C.-J. (2010). Corporate governance, corporate social responsibility and corporate performance. Journal of Management & Organization, 16(5), 641–655. https://doi.org/10.1017/s1833367200001784
IFC Indonesia. (2014). The Indonesia Corporate Governance Manual: First Edition. In IFC Advisory Services in Indonesia. https://doi.org/10.1596/26115
Isiaka, L. O. (2017). CORPORATE BOARD SIZE , RISK MANAGEMENT AND FINANCIAL. European Journal of Accounting, Auditing, and Finance Research, December.
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Owbership Structure. Journal of Financial Economics 3, 3, 305–360.
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601–615. https://doi.org/10.1007/s10551-013-1929-2
Kao, M., Hodgkinson, L., & Jaafar, A. (2018). Ownership structure , board of directors and fi rm performance : evidence from Taiwan. The International Journal of Business in Society. https://doi.org/10.1108/CG-04-2018-0144
Khlif, H., & Achek, I. (2017). Gender in accounting research: a review. Managerial Auditing Journal, 32(6), 627–655. https://doi.org/10.1108/MAJ-02-2016-1319
Kyere, M., & Ausloos, M. (2021). Corporate governance and firms financial performance in the United Kingdom. International Journal of Finance and Economics, 26(2), 1871–1885. https://doi.org/10.1002/ijfe.1883
Liao, L., Luo, L., & Tang, Q. (2014). Gender diversity , board independence , environmental committee and greenhouse gas disclosure q. The British Accounting Review, 1–16. https://doi.org/10.1016/j.bar.2014.01.002
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Mallin, C. A. (2019). Corporate Governance: Sixth Edition.
Martín-Ugedo, J. F., Mínguez-Vera, A., & Rossi, F. (2019). Female directors and firm performance in Italian and Spanish listed firms: Does masculinity matter? Academia Revista Latinoamericana de Administracion, 32(3), 411–436. https://doi.org/10.1108/ARLA-06-2018-0124
Masriani, I., Setiawan, R., & Wibowo, W. (2022). Effect of the number of commissioners and proportion of independent commissioners on public company performance. 17(September), 105–124.
Mehrotra, S. (2016). The Nature of Corporate Board Structure and Its Impact on the Performance of USA Listed Firms. IUP Journal of Corporate Governance, XV(1), 30–46.
Mete, K., & Dogan, M. (2016). Board Composition and Firm Performance: Evidence from BIST 100 Companies in Turkey. 54 Publications, 2016, 9 pages. https://www.researchgate.net/publication/317232209
Nguyen, H., & Faff, R. (2006). Impact of board size and board diversity on firm value: Australian evidence. Corporate Ownership and Control, 4(2 A), 24–32. https://doi.org/10.22495/cocv4i2p2
Okafor, A., Adusei, M., & Adeleye, B. N. (2021). Corporate social responsibility and financial performance: Evidence from U.S tech firms. Journal of Cleaner Production, 292. https://doi.org/10.1016/j.jclepro.2021.126078
Perryman, A. A., Fernando, G. D., & Tripathy, A. (2015). Do gender differences persist ? An examination of gender diversity on fi rm performance , risk , and executive compensation. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2015.05.013
Pham, H. S. T., & Tran, H. T. (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120(July), 127–136. https://doi.org/10.1016/j.jbusres.2020.08.002
Pucheta-Martínez, M. C., & Gallego-Álvarez, I. (2020). Do board characteristics drive firm performance? An international perspective. In Review of Managerial Science (Vol. 14, Issue 6). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-019-00330-x
Pudjonggo, I. Z., & Yuliati, K. A. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan dan Nilai Perusahaan Studi Pada BEI Tahun 2016–2020. … (Jurnal Ilmiah Mahasiswa Akuntansi) …, 13(2), 561–573.
Rahmani, A. N. (2020). Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan. Kajian Akuntansi, 21(2), 252–269. https://doi.org/10.29313/ka.v21i2.6436
Rai, S. (2015). Factors Explaining Corporate Social Responsibility Expenditure in India. Review of Market Integration. https://doi.org/10.1177/0974929215611578
Rouf, M. A., & Akhtaruddin, M. (2018). Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach. International Journal of Law and Management, 60(6), 1498–1508. https://doi.org/10.1108/IJLMA-01-2018-0011
Saeidi, P. S., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2014). How does corporate social responsibility contribute to fi rm fi nancial performance ? The mediating role of competitive advantage , reputation , and customer satisfaction. Journal of Business Research, 68, 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Sandewa, W., & Baskoro, R. A. (2019). The Impact of Corporate Social Responsibility on Distribution of Firm Performance. Advances in Social Science, Education and Humanities Research, 348, 262–266. https://doi.org/10.5465/ambpp.2019.17745abstract
Siboni, B., Sangiorgi, D., & Farneti, F. (2016). Gender ( in ) Accounting : Insights , Gaps and an Agenda for Future Research. Meditari Accountancy Research, 1–10.
Sprinkle, G. B., & Maines, L. A. (2010). The benefits and costs of corporate social responsibility. Business Horizons, 53(5), 445–453. https://doi.org/10.1016/j.bushor.2010.05.006
Syamsuddin, Setiany, E., & Sajidah. (2017). Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia. Problems and Perspectives in Management. https://doi.org/10.21511/ppm.15(3-1).2017.11
Triana, & Asri, M. (2017). the Impact of Female Directors on Firm Performance: Evidence From Indonesia. Journal of Indonesian Economy and Business, 31(1), 19. https://doi.org/10.22146/jieb.21994
Ueng, C. J. (2016). The analysis of corporate governance policy and corporate financial performance. Journal of Economics and Finance, 40(3), 514–523. https://doi.org/10.1007/s12197-015-9316-8
VAIDYA, P. N. (2019). Board Size and Firm Performance: a Study on Bse 100 Companies. Journal of Management, 10(3), 117–123. https://doi.org/10.34218/jom.6.3.2019.013
Vishwanathan, P., van Oosterhout, H., Heugens, P. P. M. A. R., Duran, P., & van Essen, M. (2019). Strategic CSR: A Concept Building Meta-Analysis. Journal of Management Studies, 57(2), 314–350. https://doi.org/10.1111/joms.12514
Waheed, A., Hussain, S., Hanif, H., Mahmood, H., Malik, A., Waheed, A., Hussain, S., Hanif, H., & Mahmood, H. (2021). Cogent Business & Management Corporate social responsibility and firm performance : The moderation of investment horizon and corporate governance Corporate social responsibility and firm performance : The moderation of investment horizon and corporate gov. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1938349
Yekini, K. C., Adelopo, I., Andrikopoulos, P., & Yekini, S. (2015). Impact of board independence on the quality of community disclosures in annual reports. Accounting Forum, 39(4), 249–267. https://doi.org/10.1016/j.accfor.2015.05.004
Zahroh, N., & Hamidah. (2017). The role of corporate governance in firm performance. SHS Web of Conferences, 34, 391–403. https://doi.org/10.4324/9781315583075-38
Zaid, M. A. ., Wang, M., T.F. Abuhijleh, S., Issa, A., Saleh, M. W. A., & Ali, F. (2020). Corporate governance practices and capital structure decisions: the moderating effect of gender diversity. Corporate Governance (Bingley), 20(5), 939–964. https://doi.org/10.1108/CG-11-2019-0343
Alqatan, A., Chbib, I., & Hussainey, K. (2019). How does board structure impact on firm performance in the UK? Corporate Board Role Duties and Composition, 15(2), 18–27. https://doi.org/10.22495/cbv15i2art2
Arista, D. (2012). Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode 2005-2009). Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 3(1), 1–15.
Barauskaite, G., & Streimikiene, D. (2020). Corporate social responsibility and financial performance of companies : The puzzle of concepts , definitions and assessment methods. Corporate Social Responsibility Environmental Management, August, 1–10. https://doi.org/10.1002/csr.2048
CAS FEB Unpad. (2020). Dampak Pandemi Corona Terhadap Laporan keuangan Dan Praktik Bisnis Di Indonesia. Padjajaran Accouting Busness Series, 120510180016, 1–4.
Chen, J., Leung, W. S., & Evans, K. P. (2018). Female board representation, corporate innovation and firm performance. Journal of Empirical Finance, 48, 236–254. https://doi.org/10.1016/j.jempfin.2018.07.003
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does corporate social responsibility affect the financial performance of the manufacturing sector? Evidence from an emerging economy. Sustainability (Switzerland), 11(4), 1–14. https://doi.org/10.3390/su11041182
Dakhli, A. (2022). The impact of corporate social responsibility on firm financial performance: does audit quality matter? Journal of Applied Accounting Research, 23(5), 950–976. https://doi.org/10.1108/JAAR-06-2021-0150
Dj, A. M., Artini, L. G. S., & Suarjaya, A. A. G. (2012). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan, 6(2), 130–138.
Erena, O. T., Kalko, M. M., & Debele, S. A. (2022). Corporate governance mechanisms and firm performance: empirical evidence from medium and large-scale manufacturing firms in Ethiopia. Corporate Governance (Bingley), 22(2), 213–242. https://doi.org/10.1108/CG-11-2020-0527
Fauzi, F., & Locke, S. M. (2012). Board structure , ownership structure and firm performance : A study of New Zealand listed-firms BOARD STRUCTURE , OWNERSHIP STRUCTURE AND FIRM PERFORMANCE : A STUDY OF NEW ZEALAND. Asian Academy of Management Journal of Accounting and Finance, March 2018.
Fooladi, M. (2012). Board characteristics and firm performance in Spain. Journal of Modern Accounting and Auditing, 8(5), 688–694. https://doi.org/10.1108/CG-01-2013-0013
Francis, B., Hasan, I., Wu, Q., & Yan, M. (2014). Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2474543
Galbreath, J. (2018). Is Board Gender Diversity Linked to Financial Performance? The Mediating Mechanism of CSR. Business and Society, 57(5), 863–889. https://doi.org/10.1177/0007650316647967
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hamdoun, M., Achabou, M. A., & Dekhili, S. (2022). Could CSR improve the financial performance of developing countries’ firms? Analyses of mediating effect of intangible resources. European Business Review, 34(1), 41–61. https://doi.org/10.1108/EBR-09-2019-0236
Huang, C.-J. (2010). Corporate governance, corporate social responsibility and corporate performance. Journal of Management & Organization, 16(5), 641–655. https://doi.org/10.1017/s1833367200001784
IFC Indonesia. (2014). The Indonesia Corporate Governance Manual: First Edition. In IFC Advisory Services in Indonesia. https://doi.org/10.1596/26115
Isiaka, L. O. (2017). CORPORATE BOARD SIZE , RISK MANAGEMENT AND FINANCIAL. European Journal of Accounting, Auditing, and Finance Research, December.
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Owbership Structure. Journal of Financial Economics 3, 3, 305–360.
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601–615. https://doi.org/10.1007/s10551-013-1929-2
Kao, M., Hodgkinson, L., & Jaafar, A. (2018). Ownership structure , board of directors and fi rm performance : evidence from Taiwan. The International Journal of Business in Society. https://doi.org/10.1108/CG-04-2018-0144
Khlif, H., & Achek, I. (2017). Gender in accounting research: a review. Managerial Auditing Journal, 32(6), 627–655. https://doi.org/10.1108/MAJ-02-2016-1319
Kyere, M., & Ausloos, M. (2021). Corporate governance and firms financial performance in the United Kingdom. International Journal of Finance and Economics, 26(2), 1871–1885. https://doi.org/10.1002/ijfe.1883
Liao, L., Luo, L., & Tang, Q. (2014). Gender diversity , board independence , environmental committee and greenhouse gas disclosure q. The British Accounting Review, 1–16. https://doi.org/10.1016/j.bar.2014.01.002
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Mallin, C. A. (2019). Corporate Governance: Sixth Edition.
Martín-Ugedo, J. F., Mínguez-Vera, A., & Rossi, F. (2019). Female directors and firm performance in Italian and Spanish listed firms: Does masculinity matter? Academia Revista Latinoamericana de Administracion, 32(3), 411–436. https://doi.org/10.1108/ARLA-06-2018-0124
Masriani, I., Setiawan, R., & Wibowo, W. (2022). Effect of the number of commissioners and proportion of independent commissioners on public company performance. 17(September), 105–124.
Mehrotra, S. (2016). The Nature of Corporate Board Structure and Its Impact on the Performance of USA Listed Firms. IUP Journal of Corporate Governance, XV(1), 30–46.
Mete, K., & Dogan, M. (2016). Board Composition and Firm Performance: Evidence from BIST 100 Companies in Turkey. 54 Publications, 2016, 9 pages. https://www.researchgate.net/publication/317232209
Nguyen, H., & Faff, R. (2006). Impact of board size and board diversity on firm value: Australian evidence. Corporate Ownership and Control, 4(2 A), 24–32. https://doi.org/10.22495/cocv4i2p2
Okafor, A., Adusei, M., & Adeleye, B. N. (2021). Corporate social responsibility and financial performance: Evidence from U.S tech firms. Journal of Cleaner Production, 292. https://doi.org/10.1016/j.jclepro.2021.126078
Perryman, A. A., Fernando, G. D., & Tripathy, A. (2015). Do gender differences persist ? An examination of gender diversity on fi rm performance , risk , and executive compensation. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2015.05.013
Pham, H. S. T., & Tran, H. T. (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120(July), 127–136. https://doi.org/10.1016/j.jbusres.2020.08.002
Pucheta-Martínez, M. C., & Gallego-Álvarez, I. (2020). Do board characteristics drive firm performance? An international perspective. In Review of Managerial Science (Vol. 14, Issue 6). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-019-00330-x
Pudjonggo, I. Z., & Yuliati, K. A. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan dan Nilai Perusahaan Studi Pada BEI Tahun 2016–2020. … (Jurnal Ilmiah Mahasiswa Akuntansi) …, 13(2), 561–573.
Rahmani, A. N. (2020). Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan. Kajian Akuntansi, 21(2), 252–269. https://doi.org/10.29313/ka.v21i2.6436
Rai, S. (2015). Factors Explaining Corporate Social Responsibility Expenditure in India. Review of Market Integration. https://doi.org/10.1177/0974929215611578
Rouf, M. A., & Akhtaruddin, M. (2018). Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach. International Journal of Law and Management, 60(6), 1498–1508. https://doi.org/10.1108/IJLMA-01-2018-0011
Saeidi, P. S., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2014). How does corporate social responsibility contribute to fi rm fi nancial performance ? The mediating role of competitive advantage , reputation , and customer satisfaction. Journal of Business Research, 68, 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Sandewa, W., & Baskoro, R. A. (2019). The Impact of Corporate Social Responsibility on Distribution of Firm Performance. Advances in Social Science, Education and Humanities Research, 348, 262–266. https://doi.org/10.5465/ambpp.2019.17745abstract
Siboni, B., Sangiorgi, D., & Farneti, F. (2016). Gender ( in ) Accounting : Insights , Gaps and an Agenda for Future Research. Meditari Accountancy Research, 1–10.
Sprinkle, G. B., & Maines, L. A. (2010). The benefits and costs of corporate social responsibility. Business Horizons, 53(5), 445–453. https://doi.org/10.1016/j.bushor.2010.05.006
Syamsuddin, Setiany, E., & Sajidah. (2017). Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia. Problems and Perspectives in Management. https://doi.org/10.21511/ppm.15(3-1).2017.11
Triana, & Asri, M. (2017). the Impact of Female Directors on Firm Performance: Evidence From Indonesia. Journal of Indonesian Economy and Business, 31(1), 19. https://doi.org/10.22146/jieb.21994
Ueng, C. J. (2016). The analysis of corporate governance policy and corporate financial performance. Journal of Economics and Finance, 40(3), 514–523. https://doi.org/10.1007/s12197-015-9316-8
VAIDYA, P. N. (2019). Board Size and Firm Performance: a Study on Bse 100 Companies. Journal of Management, 10(3), 117–123. https://doi.org/10.34218/jom.6.3.2019.013
Vishwanathan, P., van Oosterhout, H., Heugens, P. P. M. A. R., Duran, P., & van Essen, M. (2019). Strategic CSR: A Concept Building Meta-Analysis. Journal of Management Studies, 57(2), 314–350. https://doi.org/10.1111/joms.12514
Waheed, A., Hussain, S., Hanif, H., Mahmood, H., Malik, A., Waheed, A., Hussain, S., Hanif, H., & Mahmood, H. (2021). Cogent Business & Management Corporate social responsibility and firm performance : The moderation of investment horizon and corporate governance Corporate social responsibility and firm performance : The moderation of investment horizon and corporate gov. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1938349
Yekini, K. C., Adelopo, I., Andrikopoulos, P., & Yekini, S. (2015). Impact of board independence on the quality of community disclosures in annual reports. Accounting Forum, 39(4), 249–267. https://doi.org/10.1016/j.accfor.2015.05.004
Zahroh, N., & Hamidah. (2017). The role of corporate governance in firm performance. SHS Web of Conferences, 34, 391–403. https://doi.org/10.4324/9781315583075-38
Zaid, M. A. ., Wang, M., T.F. Abuhijleh, S., Issa, A., Saleh, M. W. A., & Ali, F. (2020). Corporate governance practices and capital structure decisions: the moderating effect of gender diversity. Corporate Governance (Bingley), 20(5), 939–964. https://doi.org/10.1108/CG-11-2019-0343
Published
2023-01-26
How to Cite
SETIAWAN, Yan Christianto.
Peranan Mekanisme Corporate Governance, Corporate Social Responsibility, dan Female Commissioners pada Financial Performance.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 1-16, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/95586>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p01.
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