Pengaruh Good Corporate Governance Melalui Corporate Social Responsibility Terhadap Kinerja Keuangan

Abstrak

The purpose of this study is to determine and analyze the effect of Good Corporate Governance through Corporate Social Responsibility on Financial performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. The analysis method used is quantitative data analysis method, namely the analysis used to test the relationship between independent variable and dependent variable. The type of data in this study is secondary data in the form of the company annual report. The sample selected using the purposive sampling method totaling 10 companies. The analysis tool used SmartPLS. The results of this study show that Good Corporate Governance has significant effect on Financial Performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Good Corporate Governance does not have a significant effect on Corporate Social Responsibility in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Corporate Social Responsibility does not have a significant effect on Financial Performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Good Corporate Governance through Corporate Social Responsibility does not have a significant effect on Financial Performance. For companies it is expected to be better at implementing corporate social responsibility towards the environment and the community around the company and for future researchers they can use a longer observation period and can add other variables and choose different companies.