PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

Abstract

This study aims to examine the effect of good corporate governance & corporate social responsibility on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, board of directors, & disclosure of Corporate Social Responsibility. The Dependent Variable used is Financial Performance as measured by ROA. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study were 157 from 89 companies. Methods of data collection using purposive sampling method. While the method of data analysis using Multiple Linear Regression Analysis. The results of the study show that institutional ownership managerial ownership & independent commissioners have an effect on financial performance. Meanwhile, managerial ownership, independent commissioners, board of directors and Corporate Social Responsibility have no significant effect on financial performance.
Keywords: Good Corporate Governance and Corporate Social Responbility