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All Journal Bilancia : Jurnal Ilmiah Akuntansi JURNAL AKUNTANSI DAN BISNIS
Eko Reynaldi Saruksuk
Politeknik Negeri Medan
Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Dewi Hairani Silaban; Eko Reynaldi Saruksuk; Dina Arfianti Siregar
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5586

Abstract

This study investigates how Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) affect companies financial performance. Financial performance is measured using Return on Assets (ROA), while the independent variables consist of Independent Commissioners, the Board of Directors, institutional ownership, and CSR initiatives. The research employs secondary data sourced from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange, covering 18 companies with a total of 72 observations selected through purposive sampling. Multiple linear regression analysis was performed using SPSS version 26. Findings indicate that institutional ownership has a significant and positive impact on financial performance, highlighting the role of institutional investors in enhancing managerial supervision and supporting more rational and effective decision-making. In contrast, Independent Commissioners, the Board of Directors, and CSR initiatives do not exhibit a statistically significant effect on financial performance. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap kinerja keuangan perusahaan. Kinerja keuangan diukur menggunakan Return on Assets (ROA), sedangkan variabel independennya mencakup Komisaris Independen, Dewan Direksi, kepemilikan institusional, dan praktik CSR. Data penelitian bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, mencakup 18 perusahaan dengan total 72 observasi yang dipilih menggunakan purposive sampling. Analisis regresi linier berganda dilakukan dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, menekankan peran investor institusional dalam memperkuat pengawasan manajerial serta mendorong pengambilan keputusan yang lebih efektif dan efisien. Sebaliknya, Komisaris Independen, Dewan Direksi, dan CSR tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI & LOGISTIK YANG  TERDAFTAR DI BURSA EFEK INDONESIA Eko Reynaldi Saruksuk; Dina Arfianti Siregar; Ilham Hidayah Napitupulu; Deliana Deliana; Putri Syuhada
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1369

Abstract

The goal of this research is to ascertain how the company's financial performance, as determined by Return On Asset (ROA), is impacted by an effective corporate governance structure that includes the board of directors, independent board of commissioners, audit committee, and institutional ownership. The purposive sampling approach, which involves selecting samples for transportation and logistics businesses listed on the Indonesia Stock Exchange for the 2019–2023 period based on specific criteria, is employed in this research. Twenty-three businesses make up the study's sample data. Multiple linear regression analysis is the analysis model that is employed. The results of this study show that the board of directors and the independent board of commissioners have a positive and significant effect on the company's financial performance. In contrast, the audit committee and institutional ownership have no significant effect on the company's financial performance. These findings indicate that strengthening the roles of the board of directors and independent commissioners can enhance corporate financial outcomes, while the audit committee and institutional ownership mechanisms may require further evaluation to become more effective in the transportation and logistics sector in Indonesia.
Co-Authors DELIANA DELIANA Dewi Hairani Silaban Dina Arfianti Siregar - Napitupulu, Ilham Hidayah Syuhada, Putri