El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Earnings Management terhadap Kinerja Keuangan Perusahaan

Utami, Retnaning Tyas (Unknown)
Puspawati, Dewita (Unknown)

Article Info

Publish Date
16 Jan 2026

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Earnings Management on the Financial Performance of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. Twenty-eight companies were sampled. The research method used was quantitative research. Data were analyzed through multiple linear regression using SPSS 27. The results showed that GCG mechanisms, including institutional ownership, audit quality, and an independent board of commissioners, corporate social responsibility, and earnings management significantly impact financial performance.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...