SKRIPSI AKS
PENGARUH KOMISARIS INDEPENDEN, EFEKTIVITAS KOMITE AUDIT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2021
ABSTRACT
This research aims to examine the influence of independen commissioners,
audit committee effectiveness and corporate social responsibility on financial
performance. The object of this research is food and beverage companies listed
on the Indonesia Stock Exchange in 2018-2021. The data used in this research is
secondary data using data obtained from the idx.co.id website and the annual
reports of each food and beverage company listed on the Indonesia Stock
Exchange.
The sampling technique was carried out using purposive sampling which
resulted in a sample of 15 companies with an observation period of 4 years so
that a sample of 60 data was obtained. The data analysis used in the research is
panel data regression using the Eviews 9 analysis tool.
The results of this research indicate that independen commissioners have a
positive effect on financial performance as proxied by ROA, independen
commissioners have no effect on financial performance as proxied by Tobin's Q,
audit committee effectiveness has no effect on financial performance as proxied
by ROA, audit committee effectiveness has a positive effect on performance.
financial performance proxied by Tobin's Q, corporate social responsibility has
no effect on financial performance proxied by ROA and corporate social
responsibility has no effect on financial performance proxied by Tobin's Q.
Keywords: financial performance, independen commissioners, audit committee
effectiveness, corporate social responsibility.
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