AKUNTANSI
PENGARUH DEWAN KOMISARIS INDEPENDEN CORPORATE SOCIAL RESPONBILITY TERHADAP KINERJA KEUANGAN
This study aims to analyze the effect of independent board of commissioners and corporate social responsibility on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data in this study used a data collection technique in the form of a documentation method.
The sample in this research is 51 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used purposive sampling. The data analysis used in this research is panel data regression analysis with the help of Eviews 9.
Based on data analysis performed by panel data regression analysis, it shows that the independent variables of independent board of commissioners and corporate social responsibility have no effect on financial performance. The results for the mediating variable have a negative effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period.
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