PENGARUH KEMAMPUAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CSR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI: STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

Alifia Nur Zaida, NIM.: 19108040109 (2023) PENGARUH KEMAMPUAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CSR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI: STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the factors that can influence CSR disclosure using two variables, namely managerial ability and financial performance. This study also aims to determine the indirect effect through the mediating role of the good corporate governance variable. The approach used in this research is quantitative. The type of research data is secondary which is taken with purposive sampling technique. The sample in this study were coal mining companies listed on the IDX. The data analysis technique uses the PLS-SEM method with the SmartPLS v.4.0 test tool. The results of this study indicate that managerial ability has a positive and significant effect on CSR disclosure. Meanwhile, financial performance is considered to have no influence on CSR disclosure. Indirectly, this study confirms that the good corporate governance variable is able to mediate the relationship between financial performance and CSR disclosure. However, the good corporate governance variable is not able to show its mediating role in the relationship between managerial ability and CSR disclosure. The results of this study have implications for the theoretical development of CSR in corporate policy. In addition, the optimization of CSR in the company is supported by its effective and efficient governance.

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