DETAIL DOCUMENT
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAMILY OWNERSHIP TERHADAP KINERJA KEUANGAN (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020)
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Institusion
STIE Indonesia Banking School
Author
Fadillah, Oktavia
Subject
HF5601 Accounting 
Datestamp
2022-10-18 15:09:46 
Abstract :
This study aims to determine the effect of CSR disclosure and family ownership on financial performance. The independent variable in this study is the disclosure of CSR and family ownership and the dependent variable in this study is financial performance as measured by ROA. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 ? 2020. This study uses multiple regression analysis to test this hypothesis. The sample in this study used purposive sampling method to obtain a sample of 955 companies in the manufacturing sector. The results of this study indicate that the disclosure of CSR and family ownership has no effect on financial performance. Suggestions for further research is to conduct research on sectors and other independent variables on the IDX with the latest period so that the results obtained can provide an overview of each sector of the different companies and get more accurate results. 
Institution Info

STIE Indonesia Banking School