THE ROLE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY AND PROFIT MANAGEMENT DISCLOSURE AS MODERATION IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF CEMENT MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
THE ROLE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY AND PROFIT MANAGEMENT DISCLOSURE AS MODERATION IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF CEMENT MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Summary/Abstract: This research aims to test the influence of Corporate Governance practices on the performance of companies moderated by Corporate Social Responsibility (CSR) disclosure and profit management. The population of this research is all cement manufacturing companies listed on the Indonesia Stock Exchange which is there are 6 companies in total and all the companies were tested. Therefore, this research uses census method. Type of data used in this research is secondary data obtained from the Company’s Annual Report on the company’s website. To analyze the research data, this research uses moderated regression analysis. The results show that corporate governance practices positively affect the company’s performance, corporate governance practices moderated by CSR disclosure negatively affect the company’s performance and corporate governance practices moderated by profit management negatively affect the performance of Cement Manufacturing Companies listed on the Indonesia Stock Exchange during 2014-2019.

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