PENGARUH GCG, CSR, DAN SIZE TERHADAP KINERJA PERUSAHAAN INDUSTRI PERSONAL CARE PRODUCTS

Abstract

This research aims to determine and analyze the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and firm size on a company’s performance in the Personal Care Products industry. The research applies quantitatively with a causal-comparative approach. Furthermore, the data used were secondary and taken from GIBEI STIESIA Surabaya. The population consists of 10 Personal Care Products industries listed on the Indonesia Stock Exchange (IDX) 2019-2023. Moreover, the data collection technique used saturated sampling with 6 companies chosen as samples. The data analysis technique used multiple linear regression with SPSS (Statistical Program for Social Science) 26. The result using a t-test shows that GCG which is referred to as the audit committee has a negative and significant effect on the company’s performance. However, the commissioner board has a positive but insignificant effect on the company’s performance. Likewise, CSR has a positive but insignificant effect on the company’s performance. In contrast, firm size has a positive and significant effect on the company’s performance.