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All Journal Jurnal Akuntansi dan Governance
Shyaila Anisa De Lavanda
Kwik Kian Gie School of Business, Indonesia
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan Shyaila Anisa De Lavanda; Carmel Meiden
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.94-109

Abstract

The Covid-19 pandemic has regressed companies’ financial performance affecting the perspective of public and investors on sustainability that of the risk of financial distress. Companies need specific programs to improve this condition. Corporate Social Responsibility Disclosure (CSRD) and Good Corporate Governance (GCG) implementation are able to develop financial performance. This study aims to take a quantitative perspective to explore how CSRD and GCG affect financial performance. From high profile companies listed on the Indonesia Stock Exchange for the period 2018-2020, this study collects the sample using a non-probability technique and judgement method. The results show that CSRD, independent board of commissioners, audit committee, and firm size have significant effect on financial performance, while institutional ownership and board of directors have no significant effect on financial performance.
Co-Authors Carmel Meiden