Dewi, Yonanda Roro Kusuma (2025) Exploring The Impact of Social, Corporate Governance and Environmental on Return on Assets. Jurnal Akuntansi Trisakti, 12 (1). pp. 1-20. ISSN 2339-0832

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Abstract

This research aimed to assess the impact of Corporate Social Responsibility (CSR), Board of Directors, Independent Commissioner, Institutional Ownership, and Environmental Performance on Financial Performance. The population in this analysis consisted of 129 Consumer Non-cyclical sector firms listed on the Indonesian Stock Exchange from 2020 to 2023. Using purposive sampling, a sample of 45 firms with 102 observations was generated. The data was analyzed quantitatively and processed using the SPSS program. The findings of this research show that Corporate Social Responsibility has negative impacts on Financial Performance, and Independent Commissioners has positive and significantly impacts on Financial Performance. Then, the Board of Directors, Institutional Ownership, and Environmental Performance do not affect financial performance. This research implies that Consumer Non-cyclical sector firms can increase the ratio of independent commissioners to enhance their financial performance, and these firms need to revisit their CSR approach to ensure it contributes more effectively to financial performance.

Dosen Pembimbing: Tubastuvi, Naelati | 0605117401
Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility; Environmental Performance; Good Corporate Governance; Return On Assets.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen S1
Depositing User: Agus Imam
Date Deposited: 08 Apr 2025 07:57
Last Modified: 08 Apr 2025 07:57
URI: http://repository.ump.ac.id/id/eprint/18137

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