Determinant Corporate Social Responsibility, Financial Leverage, Firm Size Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
DOI:
https://doi.org/10.47134/jampk.v3i2.967Keywords:
Pengungkapan corporate social responsibility (CSR), Financial leverage, Firm Size, Kinerja KeuanganAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR), Financial leverage, firm size terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data 2018-2022 yang berjumlah 165 perusahaan. Teknik dalam pengambilan sampel menggunakan purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Sampel pada penelitian ini berjumlah 91 perusahaan. Pengukuran tingkat pengungkapan CSR dikelompokkan menjadi tiga kategori: Tinggi, Sedang, dan Rendah, Financial leverage menggunakan Debt to Equity Ratio, firm size menggunakan Ln Total Aset dan Kinerja keuangan diukur menggunakan indikator Return on Assets (ROA), Return on Equity (ROE), dan Profit Margin. Analisis dilakukan menggunakan metode analisis statistik deskriptif dan inferensial untuk mengidentifikasi hubungan antara pengungkapan CSR dan kinerja keuangan. Hasil penelitian menunjukkan bahwa semakin tinggi Corporate Social Responsibility maka semakin meningkat tingkat kinerja keuangan perusahaan; (2) Leverage berpengaruh negatif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa semakin tinggi utang yang dimiliki oleh perusahaan untuk membiayai asset maka semakin rendah kinerja keuangan perusahaan; (3) Ukuran Perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa semakin tinggi Ukuran Perusahaan maka semakin tinggi pula kinerja keuangan perusahaan.
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