Analisis Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan
-
Riyana Farida
*
Universitas Islam Sultan Agung, Semarang,
Indonesia
- Ahmad Hijri Alfian Universitas Islam Sultan Agung, Semarang, Indonesia
Abstract
This study aims to determine the influence of the board of directors, audit committee, independent commissioners, managerial ownership, and Corporate Social Responsibility on the financial performance of companies listed on the IDX-MES BUMN 17 for the 2021-2023 period. The population in this study is all companies listed on the IDX-MES BUMN 17 during the 2021-2023 period. This study uses a sampling technique, namely the purposive sampling method by taking samples from the population, selected companies that meet the criteria to be sampled as many as 16 companies, the data used in this study is secondary data obtained from the annual reports and sustainability reports of each company. The results of this study indicate that the board of directors has a significant negative effect on financial performance based on a coefficient value of -0.007 with a significance value of 0.034. The audit committee, independent commissioners and Corporate Social Responsibility (CSR) have a positive and significant effect on the company's financial performance based on a significance value <0.05. Meanwhile, managerial ownership does not affect financial performance based on a regression coefficient of 1.825 with a significance value of 0.587.
References
Achmad Fauzi, & Manao, M. (2023). Faktor Kebijakan Kedisiplinan Sumber Daya Manusia, Corporate Social Responsibility “Csr”, Peningkatan Pemberdayaan Sumber Daya Manusia Dan Tanggung Jawab Sosial Terhadap Kesejahteraan Karyawan Pada Pt. Skm. Jurnal Akuntansi Dan Manajemen Bisnis, 3(2), 67–80. https://doi.org/10.56127/jaman.v3i2.740
Aini, S., & Hadiprajitno, P. T. B. (2023). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Yang Dimediasi Oleh Reputasi Dan Kinerja Inovasi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019). Diponegoro Journal of Accounting, 12(2), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Apriani, N. L., Azizah, S. N., Rachmawati, E., & Kusbandiyah, A. (2020). Pengaruh Dewan Direksi, Komisaris Independen, Komite Auidt, Dan Kualitas Audit Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis Dan Manajemen), 4(2), 21. https://doi.org/10.32682/jpekbm.v4i2.1826
Bagaskara, R. S., Titisari, K. H., & Dewi, R. R. (2021). Pengaruh profitabilitas , leverage , ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan. Forum Ekonomi, 23(1), 29–38.
Cahyani, R. S. A., & Mayangsari, S. (2022). Pengaruh Environmental Performance, Corporate Governance, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Ekonomi Trisakti, 2(2), 475–486. https://doi.org/10.25105/jet.v2i2.14321
Cholillah, M. I., & Trisnawati, R. (2024). Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR). Journal of Economic, Bussines and Accounting (COSTING), 7(4), 7655–7672. https://doi.org/10.31539/costing.v7i4.10105
Febrina, V., & Sri, D. (2022). Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan. Jurnal Informasi Akuntansi (JIA), 1(1), 77–89. https://doi.org/10.32524/jia.v1i1.478
Hadyan, M. (2023). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 503. https://doi.org/10.35906/jep.v9i2.1775
Kartikasari, E., Dewi, A., & Sulton, M. (2022). Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kebijakan Hutang Pada Perusahaan Manufaktur si BEI Tahun 2016-2019. Owner, 6(1), 940–947. https://doi.org/10.33395/owner.v6i1.703
Lukito, H., & Abubakar Arief. (2024). Pengaruh Komite Audit, Dewan Komisaris Independen, Dewan Direksi, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 4(2), 1111–1122. https://doi.org/10.25105/jet.v4i2.21012
Maulida, N. R., Novius, A., & Mukhlis, F. (2023). Pengaruh Good Corporate Governance, Intellectual Capital, Leverage, Corporate Social Responsibility Dan Green Accounting Terhadap Kinerja Keuangan. Prosiding Konferesi Riset Akuntansi Riau, 1(1), 304–325. https://konrariau-iaikapd.web.id/index.php/konra/
Mulyani, F., & Raflis, R. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. JRMA | Jurnal Riset Manajemen Dan Akuntansi, 10(1), 64–75. https://doi.org/10.33508/jrma.v10i1.1089
Pramudityo, W. A., & Sofie. (2023). Pengaruh Komite Audit, Dewan Komisaris Independen, Dewan Direksi Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 3(2), 3873–3880. https://doi.org/10.25105/jet.v3i2.18026
Pratiwi, A., Nurulrahmatia, N., & Muniarty, P. (2020). Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar di BEI. Owner, 4(1), 95. https://doi.org/10.33395/owner.v4i1.201
Puteri, S. A., Wiyono, G., & Rinofah, R. (2023). Pengaruh Good Corporate Governance dan Corporate Social Responbility terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di BEI Periode 2017-2020. Ekonomis: Journal of Economics and Business, 7(1), 343. https://doi.org/10.33087/ekonomis.v7i1.745
Rahayu, L. S., Asmeri, R., & Silvera, D. L. (2023). Pengaruh Penerapan Corporate Social Responsibility (Csr) Dan Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2019. Malaysian Journal of Medicine and Health Sciences, 19(5), 183–200. https://doi.org/10.47836/mjmhs.19.5
Rinta, M. (2021). Ukuran Dewan Direksi, Aktivitas Komite Audit Dan Ukuran Komite Audit Terhadap Manajemen Laba. Journal of Accounting Science, 5(1), 89–103. https://doi.org/10.21070/jas.v5i1.1336
Sholihah, U., & Fidiana. (2021). Analisis Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 10(5), 1–16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4010
Sitanggang, A. (2021). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikn Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018). Jurnal Riset Akuntansi & Keuangan, 7(2), 181–190. https://doi.org/10.54367/jrak.v7i2.1401
Yuliyanti, A., & Cahyonowati, N. (2023). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 12(1), 1–14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/40175/29430
Zulfa, A., & Marsono. (2023). Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEITahun 2016-2020). Diponegoro Journal of Accounting, Vol 12(No 2 : 2337-3806), 1–13.
Copyright (c) 2025 Riyana Farida, Ahmad Hijri Alfian
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
