BUDIWAN, FERNANDO (2023) ANALISA PENGARUH CSR DAN GCG TERHADAP FINANCIAL PERFORMANCE INDUSTRI PERHOTELAN INDONESIA TAHUN 2019- 2021. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk mengidentifikasi pengaruh Corporate Social
Responsibilities dan Good Corporate Government terhadap Financial Performance
pada Industri Perhotelan Indonesia di Bursa Efek Indonesia (BEI) pada periode 2019
hingga 2021. Penelitian ini menggunakan purposive sampling sebagai metode
pengambilan sampelnya. Data diolah dengan menggunakan software E-views 12 dan
analisis regresi linier berganda. Sampel yang didapat sebanyak 13 perusahaan
perhotelan pada periode penelitian 2019 sampai 2021 dan diperoleh 30 data yang
diolah. Data diolah menggunakan software E-views 12 dan analisis regresi linier
berganda. Hasil penelitian ini diperoleh bahwa mekanisme GCG berupa komite audit
memiliki pengaruh positif terhadap kinerja keuangan. Di sisi lain, mekanisme GCG
lain seperti komisaris independen, kepemilikan institusional, dan kepemilikan
manajerial, beserta CSR tidak berpengaruh terhadap kinerja keuangan di era pandemi
Covid-19.
Kata kunci: Corporate Social Responsibilities, Good Corporate Government,
Financial Performance, laba.
This study aims to identify the influence of Corporate Social Responsibilities and
Good Corporate Government on Financial Performance in the Indonesian
Hospitality Industry on the Indonesia Stock Exchange (IDX) in the period 2019 to
2021. The data was processed using E-views 12 software and multiple linear
regression analysis. The samples obtained were 13 hotel companies in the 2019 to
2021 research period and 30 data were processed. The data was processed using Eviews
12 software and multiple linear regression analysis.. The results of this study
obtained that the GCG mechanism in the form of an audit committee has a positive
influence on financial performance. On the other hand, other GCG mechanisms such
as independent commissioners, institutional ownership and managerial ownership,
along with CSR have no effect on financial performance during the Covid-19
pandemic.
Keywords: Corporate Social Responsibilities, Good Corporate Government,
Financial Performance, profit.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 04 Mar 2024 03:28 |
| Last Modified: | 04 Mar 2024 03:28 |
| URI: | https://repotest.untar.ac.id/id/eprint/43108 |
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