PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN

Hansel Majiid Oshusnessy, . (2026) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to test and provide empirical evidence on the effect of corporate social responsibility and good corporate governance on financial performance. The proxies of good corporate governance used in this study are institutional ownership, managerial ownership, and the independent board of commissioners. The data are secondary data from manufacturing companies in the consumer non-cyclical sector for the 2022–2024 period. The sample was selected using purposive sampling, resulting in 32 companies with a total of 96 observations. Data were processed using STATA version 16 with a panel data regression approach. The results show that: (1) corporate social responsibility (CSR) has no significant effect on financial performance; (2) institutional ownership (IO) has no significant effect on financial performance; (3) managerial ownership (MO) has a significant negative effect on financial performance; and (4) the independent board of commissioners (IBC) has a significant effect on financial performance. In addition, the control variable firm size is proven to have a positive effect on corporate financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112191] [Pembimbing: Amdi Very Dharma] [Penguji 1: Ayunita Ajengtiyas Saputri Mashuri] [Ketua Penguji: Praptiningsih]
Uncontrolled Keywords: Corporate Social Responsibility Disclosure, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Financial Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: HANSEL MAJIID OSHUSNESSY
Date Deposited: 24 Apr 2026 06:01
Last Modified: 24 Apr 2026 06:01
URI: http://repository.upnvj.ac.id/id/eprint/41765

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