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

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