IDEAS home Printed from https://ideas.repec.org/p/osf/inarxi/t796p_v1.html
   My bibliography  Save this paper

The Influence of Corporate Governance and Corporate Social Responsibility on Financial Performancewith Efficiency as Mediating Variable

Author

Listed:
  • Jamali, Hisnol
  • T, Sutrisno
  • Subekti,
  • Assih, Prihat

Abstract

The purpose of this research was to investigate and analyze the direct effect of corporate governance and corporate social responsibility on financial performance and their indirect effect through efficiency. This research used quantitative approach with samples of manufacturing firms which were selected using purposive sampling that listed in Indonesia Stock Exchange. There were 297 observations years-firms (2009-2012). The results of this research showed that corporate governance didn’t have effect on financial performance (ROA &Tobins Q), neither direct nor indirect effect through efficiency. In contrast, there was empirical evidence that corporate social responsibility has positive influence on financial performance (ROA), either direct or indirect effect through efficiency. However, corporate social responsibility has negative effect on financial performance (Tobins Q), either direct or indirect effect through efficiency.

Suggested Citation

  • Jamali, Hisnol & T, Sutrisno & Subekti, & Assih, Prihat, 2017. "The Influence of Corporate Governance and Corporate Social Responsibility on Financial Performancewith Efficiency as Mediating Variable," INA-Rxiv t796p_v1, Center for Open Science.
    • Handle: RePEc:osf:inarxi:t796p_v1
    DOI: 10.31219/osf.io/t796p_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/5a1d77f4b83f6902729785b0/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/t796p_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:inarxi:t796p_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://ios.io/preprints/inarxiv/discover .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.