Corporate Social Responsibility and Good Corporate Governance Toward to Equity Return in Banking: Empirical from Indonesia

Abstract

Assessment of companies (eg banks) from an external perspective, are those who have concern through CSR and collaboration with the government. This study explores to know the effect of corporate social responsibility and corporate governance consists of the director's board, commissioners board, commissioner independent, and audit committee size both simultaneously and partially toward to the performance of general non-foreign exchange banking on the ISE. The number of samples in this research were 7 banking companies from 2014-2019. The study findings show that corporate social responsibility and corporate governance have a simultaneous effect on company performance, but partially corporate social responsibility does not give influence to the company performance and corporate governance. The commissioner's board and commissioners independent partly influence on company performance, but does not either director's size and the audit committee size affect company performance.

Keywords: CSR, GCG, Banking performance, Indonesia