Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?

A. M. Dientri, Novi Darmayanti, Tri Lestari, Imam Baidlowi, Tri Retno Hariyati
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Abstract

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
良好的公司治理、公司社会责任、公司规模和利润质量会影响公司业绩吗?
本研究的目的是考察良好公司治理、企业社会责任、公司规模和盈利质量对2018-2022年印尼证券交易所上市公司绩效的影响。本研究在 Muhammadiyah Gresik 大学投资长廊进行,通过研究在印尼证券交易所上市的制造业公司的年度财务报告。研究对象 226 家公司。本研究采用目的性抽样技术进行抽样,根据标准选取了 9 家公司。本研究采用了描述性统计分析和多元线性回归分析来确定良好公司治理、公司社会责任、公司规模和盈利质量对公司业绩的影响。本研究还采用了经典假设检验、t 检验和 F 检验,这些技术均通过 SPSS 进行处理,以分析多个假设。研究结果表明,良好的公司治理对公司绩效有部分积极而显著的影响。企业社会责任部分不影响公司业绩。盈利质量部分不影响公司业绩,而良好公司治理、企业社会责任、公司规模和盈利质量同时影响公司业绩。
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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