THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Dompak Pasaribu, Ivo Maelina Silitonga, Lidya Paskalina Pasaribu
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Abstract

This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.
企业社会责任和良好企业治理对在印度尼西亚证券交易所上市的制造业公司财务业绩的影响
本研究旨在考察以独立专员、审计委员会、机构所有权、管理所有权为代表的企业社会责任和良好公司治理对以资产回报率衡量的财务业绩的影响。本研究使用的样本数量为 2017-2021 年期间在印度尼西亚证券交易所(BEI)上市的 20 家制造业公司。本研究使用二手数据。采用的抽样技术是目的性抽样。数据采用多元线性回归模型进行分析。本研究得出的结论是:企业社会责任、审计委员会对财务绩效有积极但不显著的影响,独立专员对财务绩效有积极且显著的影响,机构所有权、管理所有权对财务绩效有消极且不显著的影响,以及企业社会责任、独立专员、审计委员会、机构所有权和管理所有权共同影响财务绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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