THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE - Gracesrilia, Sonia; -, Mahroji (JURNAL ILMIAH EDUNOMIKA, 2024)
Penelitian ini bertujuan untuk mengetahui pengaruh tanggung jawab sosial perusahaan dan tata kelola yang baik terhadap kinerja keuangan. Sampel diambil dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 93 data laporan keuangan dari 31 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian menggunakan metode pendekatan secara kuantitatif serta menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan Corporate Social Responsibilty dan Good Corporate Governance berpengaruh secara bersama-sama terhadap Financial Performance. Secara parsial Corporate Social Responsibilty berpengaruh negatif terhadap Financial Performance, Ukuran Dewan Direksi berpengaruh negatif terhadap Financial Performance, dan Komite Audit berpengaruh positif terhadap Financial Performance. Implikasi dari riset ini memastikan penerapan konsep GCG dan pemilihan mekanisme yang tepat seperti rapat komite audit secara teratur yang mampu meningkatkan Financial Performance suatu perusahaan. Keywords: Financial Performance, Corporate Social Responsibility, Good Corporate Governance, Ukuran Dewan Direksi, dan Komite Audit. Abstract This research aims to determine the influence of corporate social responsibility and good governance on financial performance. Samples were taken using the purposive sampling method. The sample used in this research was 93 financial report data from 31 companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research uses a quantitative approach method and uses multiple regression analysis. The research results show that Corporate Social Responsibility and Good Corporate Governance simultaneously influence Financial Performance. Partially, Corporate Social Responsibility has a negative effect on Financial Performance, the size of the Board of Directors has a negative effect on Financial Performance, and the Audit Committee has a positive effect on Financial Performance. The implications of this research ensure the application of the GCG concept and the selection of appropriate mechanisms such as regular audit committee meetings which are able to improve a company's Financial Performance. Keywords: Financial Performance, Corporate Social Responsibility, Good Corporate Governance, Size of the Board of Directors, and Audit Committee.