Rerangka Konseptual
Rerangka Konseptual
Managerial
Entrenchment
Board
Diversity
Corporate
Stakeholder Theory ( Vos, 2003; Jones,
Governance
Pengungkapan
Tanggung Jawab
Sosial Perusahaan
Sumberdaya
Tanwujud
Instrumental Theory
Waddock dan Graves (1998);
Hilman dan Keim (2001)
Kinerja
Keuangan
Gambar 3.1.
Rerangka Konseptual Penelitian
=11ME.MT+12ME.MO+e1
=21BD.BA+22BD.BT+23BD.BG+24BD.BS+25BD.BI +e2
=31CG.RS+32CG.ETS+33CG.RO+34CG.DT+35CG.BR+e3
=41CSR.EC+42CSR.EN+43CSR.LA+44CSR.HR+45CSR.SO+
56CSR.PR +e4
=51IR.IN+52IR.HC+e5
=61CFP.ROA+62CFP.ROE+63CFP.ROS +e6
Keterangan:
(Lambda) = Koefisien Model Pengukuran (Loading Weight)
(Epsilon) = galat model pengukuran
Managerial Entrenchment (ME), direfleksikan dengan indikator :
ME.MT = Managerial Tenure
ME.MO = Managerial Ownership
Board Diversity (BD), direfleksikan dengan indikator :
BD.BA = Board Age