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All Journal Jurnal Paradigma Akuntansi
Tunjung, Herlin
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Economics, Econometrics & Finance Social Sciences

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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 Fernando Fernando, Fernando