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All Journal Journal of Management, Economic, and Accounting Jurnal Ilmiah Ekonomi dan Manajemen
Surbakti, Ari Saputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Corporate Social Responsibility, Risiko, dan Corporate Governance terhadap Corporate Image (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024) Surbakti, Ari Saputra; Sihombing, Ika; Martina, Dwy Happy; Kurnia, Putri; Sinaga, Eben Ezer; Sinaga, Ester; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8131

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap corporate image dengan risiko dan corporate governance sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jumlah observasi sebanyak 207 pengamatan dengan menggunakan metode regresi linear berganda. Data diperoleh dari laporan keuangan dan tahunan perusahaan pada periode 2022-2024. Variabel dependen penelitian ini adalah corporate image. Variabel independen penelitian ini adalah corporate social responsibility. Variabel intervening penelitian ini adalah risiko sistematis, risiko sistematis dan corporate governance. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif signifikan terhadap risiko tidak sistematis, corporate social responsibility tidak berpengaruh signifikan terhadap risiko sistematis, corporate social responsibility berpengaruh positif signifikan terhadap corporate governance, risiko tidak sistematis berpengaruh negatif signifikan terhadap corporate image, risiko sistematis tidak berpengaruh signifikan terhadap corporate image, corporate governance berpengaruh negatif signifikan terhadap corporate image, corporate social responsibility berpengaruh positif signifikan terhadap coorporate image. Variabel kontrol leverage berpengaruh negatif signifikan terhadap corporate image, serta ukuran perusahaan tidak berpengaruh signifikan terhadap corporate image
Analysis of the Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Food & Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Surbakti, Ari Saputra; Ardian, Noni; Sari, Pipit Buana
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1601

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) proxied through the Board of Commissioners, Managerial Ownership, Institutional Ownership, and Audit Committee on financial performance as measured using Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a causal associative quantitative approach with purposive sampling techniques, so that 14 companies were obtained as a sample with a total of 70 observations. The data analysis technique used was panel data regression with the help of EViews 12 software, where based on the Chow Test and Hausman Test, the best model selected was the Fixed Effect Model (FEM). The results of the study showed that simultaneously all independent variables had a significant effect on ROA. Partially, CSR, Board of Commissioners, and Institutional Ownership have a positive and significant effect on ROA, while Managerial Ownership and Audit Committee have no significant effect on ROA. The Adjusted R-squared value of 64.69% indicates that the model is able to adequately explain the variation in financial performance. The long-term success of a company is largely determined by its ability to manage relationships with all stakeholders in a balanced and sustainable manner.
Co-Authors Ardian, Noni Dito Aditia Darma Nasution Kurnia, Putri Martina, Dwy Happy Pipit Buana Sari, Pipit Buana Sihombing, Ika Sinaga, Eben Ezer Sinaga, Ester