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Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional Dan Corporate Social Responsibility Terhadap Kinerja Perusahan Muhammad Ilyas Ramadan; Ayumi Rahma
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2210

Abstract

This study aims to reveal the influence of an independent board of commissioners, institutional ownership, and corporate social responsibility on company performance. This study was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2024. Hypothesis testing was conducted using Eviews 13. A sample of 12 companies was selected using a purposive sampling technique and several criteria appropriate to the research needs. The test results revealed that the independent board of commissioners, institutional ownership, and corporate social responsibility variables simultaneously had a significant effect on company performance. Partially, institutional ownership had a negative effect on company performance. Meanwhile, the independent board of commissioners and corporate social responsibility had no effect on company performance