SKRIPSI AKS
Kinerja Keuangan Ditinjau dari Aspek Corporate Social Responsibility dan Good Corporate Governance
ABSTRACT
This research aims to determine financial performance in terms of corporate
social responsibility and good corporate governance aspects. The approach used in this
research is quantitative. Meanwhile, the data used is secondary data originating from
property and real estate companies listed on the Indonesia Stock Exchange (BEI) from
2020-2022.
The data analysis technique used is the purposive sampling method. There were
96 observations sampled in this study. The analytical tool used in this research is panel
data regression analysis assisted by the Eviews 10 application.
The research results from the T test show that the first variable, namely corporate
social responsibility, has no effect on financial performance. The second variable, namely
the board of commissioners, has a positive effect on financial performance. The third
variable, namely directors, has no effect on financial performance. The fourth variable,
the proportion of independent commissioners, has a positive effect on financial
performance. The fifth audit committee variable has a negative effect on financial
performance. There are 3 control variables size, age, and risk which show that they have
no effect on financial performance.
Kerywords: business strategy, financial distress, tax avoidance
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