PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

Abstrak

This study aims to analyze the influence of Corporate Governance mechanisms, measured through the size of the board of directors, board of commissioners, and audit committee, as well as the disclosure of Corporate Social Responsibility, on the financial performance of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2020–2023 period. The data collection method used is documentation, with secondary data obtained from annual reports and sustainability reports of the sampled companies. The data analysis techniques employed include descriptive statistics and panel data regression analysis. The results show that the size of the board of directors and the audit committee has a significant positive effect on financial performance, while the size of the board of commissioners has no significant effect. CSR disclosure also has a significant positive effect. Simultaneously, Corporate Governance and CSR disclosure significantly influence the financial performance of the companies.

Kata kunci

• Corporate Governance
• Corporate Social Responsibility
• Kinerja Keuangan
• Return On Equity