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Journal : Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

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
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.98

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.
Co-Authors Abdi Nadeak Andriasan Sudarso Anisa Sihotang Arison Nainggolan Ariyani Laowo Arthur Simanjuntak, Arthur Brilliant Handyman Manalu Budi Darmanta Sembiring Chuaca, Rio Lindri Chuaca Daulat Sihombing Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Dimita Hemalli Premasari Purba Dina Riani Purba Doli Natama Lumbantobing Duma M. Elisabeth Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Edwin Anto Pakpahan Eka Samuel P. Hutasoit Elvie Maria Enggrek Pelita Hakim Exaudya Situmeang Gita Sradha Br. T. Tambun GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hadyanto Lim Hartono Hartono Helmalia Lumbantoruan Hendrika A. Silitonga Hendrika Adriana Silitonga Hendriyo - Herdianta Tarigan Hidayati Hidayati Hizkia Tambunan Hotmaida Saragih Idaman Sagita Lumbangaol Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jadeny Sinatra James Piter Marbun Jan Pieter Sihombing Januardi Mesakh Jekson Martiar Siahaan Jeudi A. T. P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Josuama, Josuama Juli Jamnasi Juli Jamnasi Juli Y. Mega Juni Sianipar Junika Napitupulu Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Laura Octavina Siagian Leni Siagian Lesmana Syahrir Lidya Paskalina Pasaribu Maestro B. U. Simanjuntak Maria Angellica Martina Girsang Melanthon Rumapea Melinda Br Pasaribu Melisa Simatupang Menang Bastanta Tarigan Mitha Christina Ginting Mulatua P. Silalahi Norbetha Daeli Novelita Manullang Parlindungan M.H. Tobing Paul Saut Marganda L Tobing Ponti Panggabean Putri C. Eyanoer Putri Elisabet Sinaga PUTRI JESICA SITORUS Reftalenta Laia Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Lindri Chuaca Ronald T. H. Tambunan Rotua Margaretta SAGALA, FARIDA Sahala Purba, Sahala Sally, Sally Salomo G. U. Simanjuntak Salomo Garda Utama Simanjuntak Sanggam B. Hutagalung Sarah Gracella Saur Melianna Selvina Sitorus Septony B. Siahaan Septony Siahaan Siahaan, Septony B Sihombing, Daulat Silvia Shania Sinaga Sofia Imelda Simbolon Sondang Ni Bulan Marbun Sumurung Tua Purba Surjani, Lylys Suryati Sinurat Syafruddin Ilyas Tengku M. Fauzi Tiur Rajagukguk Toman Panggabean Varellisia Sandjeri Mulia Saragih Vebina Natalia Wesley Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yohanna Agustina Sinaga Yusuf Ijonris