JAF- Journal of Accounting and Finance
Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance

Pengaruh Corporate Responsibility, Leverage, Komite Audit, dan Struktur Modal terhadap Kinerja Perusahaan

A, Albert Ignasius (Unknown)
S. Lily Indarto (Unknown)

Article Info

Publish Date
17 Apr 2026

Abstract

Penelitian ini menganalisis pengaruh struktur modal, komite audit, leverage, dan CSR terhadap kinerja perusahaan dengan menggunakan data 611 emiten BEI periode 2021–2023 melalui teknik purposive sampling dan regresi berganda. Hasilnya menunjukkan bahwa CSR berdampak positif, sedangkan leverage tinggi berdampak negatif pada kinerja. Efektivitas komite audit dan struktur modal yang optimal juga terbukti berperan penting dalam peningkatan kinerja, memberikan wawasan strategis bagi praktik tata kelola dan keputusan keuangan perusahaan.

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Journal Info
JAF- Journal of Accounting and Finance
Website

Abbrev

jaf

Publisher

Universitas Telkom

Subject

Economics, Econometrics & Finance

Description

JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in ...