PENGARUH HAK PEMEGANG SAHAM, PENGUNGKAPAN DAN TRANSPARANSI TERHADAP KINERA PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL SEBAGAI PEMODERASI
Abstract
pengungkapan dan transparansi terhadap kinerja perusahaan, tanggung jawab sosial sebagai pure moderasi atau variabel
kuasi moderasi dalam pengaruh hak pemegang saham, pengungkapan dan transparansi terhadap kinerja perusahaan.
Populasi yang digunakan pada penelitian ini adalah perusahaan terdaftar di bursa efek Indonesia, Malaysia dan
Thailand, diseleksi dengan menggunakan metode purposive sampling hingga menghasilkan 142 perusahaan. Data
dianalisis dengan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa hak pemegang saham
berpengaruh positif terhadap kinerja perusahaan, pengungkapan dan transparansi tidak berpengaruh terhadap kinerja
perusahaan. Sedangkan pengungkapan tanggung jawab sosial memiliki efek moderasi pada hubungan hak pemegang
saham terhadap kinerja perusahaan. Namun pengungkapan tanggung jawab sosial tidak memiliki efek moderasi pada
hubungan pengungkapan dan transparansi terhadap kinerja perusahaan.
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