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Analisis Kinerja Keuangan Sektor Manufaktur Sebelum dan Selama Pandemi Covid-19 (Studi Pada Perusahaan Sub Sektor Kimia dan Farmasi Periode 2018 – 2021)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Sarawa, Michela
Subject
HD28 Management. Industrial Management 
Datestamp
2023-05-16 02:56:43 
Abstract :
ABSTRAKSI Penelitian ini tujuannya guna melihat Pengaruh Good Corporate Governance & Corporate Social Responbility Terhadap Kinerja Keuangan di Perusahaan Manaufaktur yang tertulis di Bursa Efek Indonesia (BEI). Variabel Independen yang dipakai di penelitian ini ialah kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen, dewan direksi, & pengungkapan Corporate Social Responbility. Variabel Dependen yang digunkan ialah Kinerja Keuangan yang dilihat atas ROA. Populasi di penelitian ini yakni Perusahaan manufaktur yang tertulis di Bursa Efek Indonesia (BEI) tahun 2019-2021. Sampel di penelitian ini sejumlah 157 dari 89 perusahaan. Metode pengumpulan data memakai metode purposive sampling. Sedangkan metode analisis data memakai Analisis Regresi Linear Berganda. Hasil penelitian menunjukan bahwa kepemilikan institusional berpengaruh dengan Kinerja Keuangan. Sedangkan kepemilikan manajerial, komisaris independen, dewan direksi dan Corporate Social Responbility tak berpengaruh signifikan dengan kinerja keuangan. Kata Kunci : Good Corporate Governance dan Corporate Social Responbility ABSTRACT This study aims to examine the effect of good corporate governance & corporate social responsibility on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, board of directors, & disclosure of Corporate Social Responsibility. The Dependent Variable used is Financial Performance as measured by ROA. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study were 157 from 89 companies. Methods of data collection using purposive sampling method. While the method of data analysis using Multiple Linear Regression Analysis. The results of the study show that institutional ownership managerial ownership & independent commissioners have an effect on financial performance. Meanwhile, managerial ownership, independent commissioners, board of directors and Corporate Social Responsibility have no significant effect on financial performance. Keywords : Good Corporate Governance and Corporate Social Responbility 
Institution Info

Universitas Wijaya Kusuma Surabaya