PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN DI BEI

Abstract

This research aimed to find out the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) and intellectual capital on the financial performance of Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research was quantitative. Moreover, the population was Food and Beverage companies listed on IDX. The data collection technique was purposive sampling technique. In line with that, there were 10 companies as the sample. Furthermore, the data analysis technique used multiple linear regression and hypothesis tests with SPSS (Statistical Product and Service Solution) 26 version for windows. The result concluded that Good Corporate Governance (GCG) had a significant effect on financial performance. Its value was 0,038 < 0,05. Likewise, Corporate Social Responsibility (CSR) had a significant effect on financial performance with the value of 0,043 < 0,05. Similarly, intellectual capital had a significant effect on financial performance with a significance value of 0,006 < 0,011.