PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to find out the effect of managerial ownership, institutional ownership, CSR, and firm size on the company’s financial performance. The financial performance was measured by ROA, manageriaL ownership was a proxy with the percentage of managerial ownership, institutional ownership was a proxy with the institutional ownership percentage, CSR was a proxy with CSRi and firm size was a proxy with SIZE. Furthermore, the population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Moreover, the data collection technique used a purposive sampling technique. In line with that, there were 30 manufacturing companies as the sample. The data analysis technique used multiple linear regression with SPSS 25 version. The research result showed that managerial ownership affected the company’s financial performance. However, institutional ownership did not affect the company’s financial performance. In contrast, CSR affected the company’s financial performance. Likewise, the firm value affected the company’s financial performance.