Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Fathiyyah Fathiyyah (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Salma Taqwa (Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to analyze the influence of the company's financial performance, including good corporate governance, including managerial ownership, independent board of commissioners, board of directors, and corporate social responsibility. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample obtained using the purposive sampling method. The research sample obtained was 102 during the 3 year research period. The data analysis used in this study was panel data regression using E-views Software. The results of this study are that managerial ownership has a significant negative effect, independent board of commissioners does not have a positive effect, board of directors has a positive effect, and corporate social responsibility does not have a positive effect on the company's financial performance.