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Journal : Jurnal Paradigma Akuntansi

ANALISA PENGARUH CSR DAN GCG TERHADAP FINANCIAL PERFORMANCE PERHOTELAN INDONESIA TAHUN 2019-2021 Fernando, Fernando; Tunjung, Herlin
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34431

Abstract

This study aims to identify the influence of Corporate Social Responsibilities and Good Corporate Government on Financial Performance in the Indonesian Hospitality Industry on the Indonesia Stock Exchange (IDX) in the period 2019 to 2021. This findings used purposive sampling as its sampling method. The sample obtained were 13 companies for the 2019 to 2021 period. The data was processed using E-views 12 software and multiple linear regression analysis. The results of this findings obtained that the GCG mechanism in the form of an audit committee has a positive influence on financial performance. On the other hand, other GCG mechanisms such as independent commissioners, institutional ownership and managerial ownership, along with CSR have no effect on financial performance during the Covid-19 pandemic.
Co-Authors Achmad, Mansyur Adawiyah, Rodiatun Agustianto Agustianto, Agustianto Alamsyah, Muhammad Rafli Apsiswanto, Untoro Ari Anggarani Winadi Prasetyoning Tyas Aries Susanty Chaesa, Linus Ardel Christien, Intan Chuadra, Wiriya Dharma Damaiyana, Tahnia Darius Andana Haris Dian Handayani Djunaid, Ika Suryono Effendy, Febry Evelyne Riandini Fanny, Dea Felicia Felicia Fernandes Simangunsong, Fernandes Graciela, Michelle Hamonangan Siallagan Hartati, Ery Hesniati, Hesniati Inayah, Nifaila Najwa Inti Suryani, Eny Ivander, Willy Jeremia, Andre Jessen, Jessen Jessica Jessica Jessinta, Jessinta Jontro Simanjuntak, Jontro Khoiri, M Koo, Felicia Kwekdinata, Winson Lauvender, Felix Tommy Lim, Carlene Lina, Juliana M Ezar Al Rivan Marally, Rubby Maria Merry Marianti Mega, Mega meriani, meriani Mochtar Sibi Mohammad Riza Sutjipto Monica Monica, Monica Muntu, Cindy Keziea Nadia Nadia Nainggolan, Josri Nasution, Masdalena Nealson, Nealson Nurwijayanti Octovia, Eviana Okta Jaya Harmaja Oktaviani, Ayu Sri Putri, Novelia Talita Rabiah, Arbi Siti Rahman, Maria Puteri Rahmat Kurniawan Rahmawati, Reza Raihan, Muhammad Rikky, Rikky Rita Rita, Rita Rizka Nugraha Praktikna Rizqia, Yusri Nela Rosetia, Amanda Rossalina, Emilia Safira, Putri Sinta Saputra, Hansen Saragih, Joy Zaman Felix Siburian, Sopian Od Silaban, Jesica Silvia Silvia Sitorus, Rolib Sugandi, Febri Sumarlie, Aurellia Clearesta Surya, Irsan Talitha, Zada Agna Tambunan, Charlie Luckyano Tisano Tj. Arsjad Tunjung, Herlin Valentine, Ivo Vincent, Roy Vivien, Vivien Wijaya, Gavin Timberlake Wilim, Anastasia Winardy, Jeffri Yingfanie, Melissa Yonnawati, Yonnawati Yudi Rusfiana