PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) which was referred to the
independent commissioners, board of directors, and audit committee; Corporate Social Responsibility which was
measured by CSRi G4 and firm size which was measured by Ln Total Sales on profitability which was measured
by Return On Asset (ROA). The population was Consumption Needs manufacturing companies which were
listed on Indonesia Stock Exchange during 2018-2020. The research was quantitative. Moreover, the data
collection technique used purposive sampling. In line with that, there were 98 data samples from 34 companies.
Furthermore, the data were secondary which was published at Indonesia Stock Exchange. Additionally, the data
analysis technique used multiple linear regression. The research result concluded that independent
commissioners had a positive effect on profitability with sig 0.009 < 0.05. On the other hand, the board of
directors had a negative effect on profitability with sig 0.812 > 0.05. In contrast, the audit committee had a
positive effect on profitability with sig 0.033 < 0.05. Meanwhile, CSR had a negative effect on profitability with
sig 0.197 > 0.05. Likewise, firm size had a negative effect on profitability with sig 0.051 > 0.05.