Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Vol. 7 No. 1 (2026): Edisi Juni 2026

TANGGUNG JAWAB SOSIAL PERUSAHAAN, KONEKSI POLITIK DAN KEPEMILIKAN PEMERINTAH: IMPLIKASINYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45

Yudi Partama Putra (Universitas Muhammadiyah Bengkulu)
Hernadianto Hernadianto (Universitas Muhammadiyah Bengkulu)
Hesti Setiorini (Universitas Muhammadiyah Bengkulu)
Yedi Suryadi (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
28 Jun 2026

Abstract

This study aims to examine the influence of Corporate Social Responsibility, Political Connections, and Government Ownership on Financial Performance in LQ 45 Companies. This study uses a quantitative method with secondary data, which is data obtained indirectly through intermediary media. The data collection technique uses the documentation method, which includes the collection, examination, and analysis of data available on the Indonesia Stock Exchange. The population in this study consists of companies listed on the LQ 45 index at the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 45 companies. The sample was selected using purposive sampling from the population of 45 LQ 45 companies, resulting in 34 companies that met the criteria, yielding 170 observations. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS 26. The results of the study indicate that Corporate Social Responsibility does not have a effect on Financial Performance, as evidenced by a t-value of 1.057 and a significance level of 0.292 > 0.05, Political Connections do not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Government Ownership does not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Simultaneously, Corporate Social Responsibility (CSR), political connections, and government ownership do not affect financial performance, as seen from the F-value of 1.843 with a significance level of 0.108, which is greater than 0.05. Keywords: Corporate Social Responsibility, Political Connections, Government Ownership, And Financial Performance

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Journal Info

Abbrev

JAKTA

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, ...