The Effect of Firm-Characteristics and Corporate Governance on Corporate Social Responsibility and Future Firm Performance
(1)  Issabella Alodia   (Universitas Kristen Petra)
(2) * Adwin Surja Atmadja   (Universitas Kristen Petra)
(*) Corresponding Author
This study aims to determine firm-specific characteristics (profitability, leverage, and size) and corporate governance (board size, board independence, women board of directors, and audit committees) affect the performance of Corporate Social Responsibility (CSR) and the effect of CSR performance on the future performance firms in the next 1-3 periods by mining sector companies listed on the Indonesia Stock Exchange in 2008-2017. The method used is Ordinary Least Square (OLS) regression with the type of panel data. The findings of this study that profitability, size, board size, board independence, and women of board are not related to CSR performance in mining companies. However, leverage and audit committees affect CSR performance in mining companies. CSR performance affects future firm performance during the 1st period after the CSR performance of mining companies. This study provides new knowledge and contributes to further research regarding factors that affect CSR performance and CSR performance can provide company performance in the next periods. These results can encourage companies to disclose CSR performance because there seems to be a positive influence on future performance
Specific Characteristics, Corporate Governance, Corporate Social Responsibility (CSR)
Full Text: PDF
Article ViewAbstract views : 494 times | PDF files viewed : 161 times
- There are currently no refbacks.
Copyright (c) 2018 PROCEEDINGS OF ICEBAM
This work is licensed under a Creative Commons Attribution 4.0 International License.