ANALISIS CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN
Abstract
Abstract
This study aims to analyze Corporate Social Responsibility, Good Corporate Governance, and the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study uses an empirical, qualitative approach with secondary data in the form of annual reports and corporate sustainability reports. Financial performance variables are measured using Return on Assets (ROA), while Corporate Social Responsibility and Good Corporate Governance are measured based on disclosure indicators and institutional and managerial ownership structures. The analysis was conducted using descriptive statistics and graphical diagram analysis. The results show that Corporate Social Responsibility, Good Corporate Governance, and financial performance have significant company values, both partially and simultaneously. This confirms that energy industry dynamics such as operational costs, commodity fluctuations, and other external factors have a greater role in financial performance than Corporate Social Responsibility and Good Corporate Governance practices during the study period.
Keywords: Corporate Social Responsibility; Good Corporate Governance; financial performance
Abstrak
Penelitian ini bertujuan untuk menganalisis Corporate Social Responsibility, Good Corporate Governance dan kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuanlitatif empiris dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan. Variabel kinerja keuangan diukur menggunakan Return on Assets, sedangkan Corporate Social Responsibility dan Good Corporate Governance diukur berdasarkan indikator pengungkapan serta struktur kepemilikan institusional dan manajerial. Analisis dilakukan menggunakan statistic deskriptif dan analisis diagram grafik. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility, Good Corporate Governance dan kinerja keuangan memiliki nilai signifikan perusahaan yang baik secara parsial maupun simultan. Dalam hal ini menegaskan bahwa dinamika industri energi seperti biaya operasional, fluktuasi komoditas, dan faktor eksternal lainnya memiliki peranan lebih besar terhadap performa keuangan dibandingkan praktik Corporate Social Responsibility dan Good Corporate Governance selama periode penelitian.
Kata Kunci: Corporate Social Responsibility; Good Corporate Governance; Kinerja Keuangan
