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引用次数: 1
摘要
财务业绩对公司的生存至关重要。成立公司的目标之一是使其价值最大化,这可以从公司财务账目的表现中得到证明。投资者可以通过衡量财务业绩来决定公司的投资活动。因此,投资者将期望公司提供高质量的财务业绩报告。本研究旨在探讨企业社会责任、公司治理和公司规模对财务绩效的影响。本研究利用了2017年至2022年在IDX(印度尼西亚证券交易所)注册的制造公司的二手数据。采用目的抽样法,选取符合特定要求的样本。在本研究中,使用多元线性回归检验数据。根据本研究的结果,CSR(企业社会责任)、CG(公司治理)和公司规模都对财务绩效有显著的正向影响。由于CSR (Corporate Social Responsibility)和GCG (Good Corporate Governance)对企业未来的重要性,投资者应该关注财务报告中CSR (Corporate Social Responsibility)和GCG (Good Corporate Governance)的成分,这些成分可以作为投资的考虑因素
Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia
Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing