Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

Abstract

Penelitian ini berjudul “Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2020- 2022)”. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2020- 2022). Data didapat menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linier berganda diolah menggunakan software statistik SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial dewan komisaris independen tidak berpengaruh signifikan terhadap kinerja keuangan, namun dewan direksi, komite audit dan Corporate Social Responsibility berpengaruh signifikan terhadap kinerja keuangan. Secara simultan dewan komisaris independen, dewan direksi, komite audit dan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan. This research is titled "The Effect of Good Corporate Governance and Corporate Social Responsibility on Financial Performance (A Study on Food and Beverage Sub-Sector Companies Listed on IDX in 2020-2022)." This study aimed to determine whether there is an effect of Good Corporate Governance and Corporate Social Responsibility on Financial Performance (A Study on Food and Beverage Sub-Sector Companies Listed on IDX in 2020-2022). The data was obtained using secondary data from financial reports and annual reports of the companies. The analysis me1hod used was multiple linear regression, processed using SPSS 25 statistical software. 111e results showed that, partiafly, the independent board of commissioners had no significant effect on financial performance. However, 1he board of directors, audit commillee, and Corporate Social Responsibility had a significant effect on financial performance. Simultaneously, the independent board of commissioners, board of directors, audil commillee, and Corporate Social Responsibility had a significant effect on financial performance.