The Influence of Good Corporate Governance Implementation and Corporate Social

Responsibility Disclosure on Financial Performance

(Food and Beverage Companies listed on Indonesia Stock Exchange, 2013-2015)

Rilla Gantino, Endang Ruswanti, Taufiqur Rachman

Economic and Business Faculty, Esa Unggul University, Jakarta, Indonesia

Abstract
This study confirms the concept of influence The implementation of good corporate governance
has an effect on company performance, the influence of corporate social responsibility
disclosure on company performance and the influence of good corporate governance
implementation on the performance by moderated by the disclosure of corporate social
responsibility. The study was conducted on companies listed on the Indonesia Stock Exchange
for two sectors, namely real estate and food & beverage. The data used is data year 2013-2015.
In addition to confirm, this study also aims to see the differences in the magnitude of the
influence between the two sectors. The result of data processing of F & B sector shows the
negative effect of GCG implementation on performance on all performance indicators whereas
in positive positive R & E sector is not significant only on EPS. The influence of CSR on
performance in the F & B sector shows a negative influence for all performance indicators
whereas in the R & E sector shows a positive influence also only on EPS. In the F & B sector
The influence of GCG on the performance moderated by CSR disclosure is positive only on the
ROA and EPS indicators, whereas in the R & E sector positively affects the Growth of sales and
EPS indicators

Keywords: CSR, GCG, ROA, Growth of Sales, EPS