Effect of Good Corporate Governance, Corporate Social Responsibility, Company Size, and Leverage on Financial Performance in Indonesia Stock Exchange Listed Manufacturing Companies (IDX)
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.7, No. 1)Publication Date: 2023-01-30
Authors : Miftah Ilham Ramadhan Dwi Syahfitra Rina Trisnawati;
Page : 09-74
Keywords : Board of Commissioners; Audit Committee; Corporate Social Responsibility; Company Size; Leverage; Company's Financial Performance.;
Abstract
This study aims to analyze the influence of the implementation of the Board of Commissioners, Audit Committee, Corporate Social Responsibility, Company Size and Leverage on financial performance. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The population in this study are 209 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The sampling technique in this study used a purposive sampling method, the samples used were 44 companies with a total of 176 samples collected over four periods and 34 samples were used for outlier data so that the final sample used in this study was 142 research samples. The results of the research analysis show that the board of commissioners, corporate social responsibility and leverage have an effect on financial performance. Meanwhile, audit committee and company size have no effect on financial performance
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