PENGARUHUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to : (1) To empirically examine the effect of Board of Independent Commissionaire on the
financial statement; (2) To empirically examine the effect of Audit Committee on the financial performance; (3) To
empirically examine the effect of firm size on the financial performance; (4) To empirically examine the effect of
CSR on the financial performance. Furthermore, the Good Corporate Governance was measured by Audit
Committee ratio and Independent Commissionaire, while the financial performance was measured with Return on
Asset and Return on Equity. This research used causal-comparative, namely, a correlation analysis among the
existing data. The research data collection used a purposive sampling technique with criteria of the manufacturing
company that engaged in The Food and Beverages sector and listed on the Indonesia Stock Exchange during the
2018-2020 period. Moreover, the data analysis was conducted with the software SmartPLS 3.0. The variable of
Independent Commissionaire, Audit committee, Corporate social responsibility in the 2018-2020 period. From
those criteria, it obtained 69 samples from 23 companies. Moreover, the data analysis used the software application
of SmartPLS 3.0. The variables of Independent commissioner, Audit committee, Corporate social responsibility,
and firm size as the independent variables and financial performance as the dependent variable. The research found
that: (1) Independent commissionaire did not have any significant effect on the financial performance; (2) Audit
committee had a significant effect on the financial performance; (3) CSR had a significant effect on the financial
performance; (4) Firm size did not affect significantly on the financial performance.