ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to examine the effect of good corporate governance and corporate social responsibility mechanisms on financial performance. Good corporate governance mechanisms are proxied by independent commissioners, institutional ownership, managerial ownership and audit committees while corporate social responsibility is proxied by the calculation of the CSR index and financial performance is calculated using the ROE (Return on Equity) method.This type of research is quantitative research. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period consisting of 28 companies. The total sample after purposive sampling was 10 companies. The type of data used in this study is secondary data using financial reports and annual reports for the 2015-2019 period. The data analysis technique used in this study is multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program.The result of the research shows that institutional ownership and audit committee have no effect on financial performance. So only the independent commissioner variables, managerial ownership and corporate social responsibility have a positive effect on financial performance.
Keywords: audit committee, independent commissioner, ownership structure, corporate social responsibility, financial performance