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

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the firm performance of Food and Beverage companies that were listed on the Indonesia Stock Exchange. Good Corporate Governance (GCG) was measured by Independent Commissioner Board, managerial ownership, and Corporate Social Responsibility (CSR). While form performance was measured by Return On Asset (ROA). The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with this, there were 48 samples from 16 Food and Beverage companies that were listed on Indonesia Stock Exchange from 2018-until 2020. Furthermore, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that Independent Commissioner Board and managerial ownership had a positive effect on Return On Asset (ROA). On the other hand, Corporate Social Responsibility (CSR) did not have a positive effect on Return On Asset (ROA).