International Journal of the Computer, the Internet and Management (IJCIM)
In this paper, the authors analyze the effect of good corporate governance mechanisms to financial performance with Corporate Social Responsibility (CSR) as an intervening variable. The hypothesis testing using descriptive analysis, multiple regressions and path analysis. The empirical results indicate that partially managerial ownership and independent commissioner is significant influence on the financial performance and CSR disclosure but institutional ownership is not significant influence to financial performance and CSR disclosure. CSR is not an intervening variable in the influence of corporate governance mechanisms to financial performance.