PENGARUH HAK PEMEGANG SAHAM, PENGUNGKAPAN DAN TRANSPARANSI TERHADAP KINERA PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL SEBAGAI PEMODERASI
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh hak pemegang saham terhadap kinerja perusahaan, pengaruhpengungkapan dan transparansi terhadap kinerja perusahaan, tanggung jawab sosial sebagai pure moderasi atau variabelkuasi 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 danThailand, diseleksi dengan menggunakan metode purposive sampling hingga menghasilkan 142 perusahaan. Datadianalisis dengan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa hak pemegang sahamberpengaruh positif terhadap kinerja perusahaan, pengungkapan dan transparansi tidak berpengaruh terhadap kinerjaperusahaan. Sedangkan pengungkapan tanggung jawab sosial memiliki efek moderasi pada hubungan hak pemegangsaham terhadap kinerja perusahaan. Namun pengungkapan tanggung jawab sosial tidak memiliki efek moderasi padahubungan pengungkapan dan transparansi terhadap kinerja perusahaan.Referensi
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