PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN (Studi Kasus Pada PERBANKAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE (IDX) Periode 2022-2024)

Anasari, Shilviatri (2026) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN (Studi Kasus Pada PERBANKAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE (IDX) Periode 2022-2024). Skripsi thesis, Universitas BPD.

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. This study involved banking companies selected using a purposive sampling method, with data sourced from officially published financial statements and annual reports. The research period used was 2022 to 2024. Data analysis was performed using multiple linear regression analysis with the help of SPSS software. The results showed that partially the Board of Directors, Board of Commissioners, Independent Board of Commissioners, Audit Committee, and Corporate Social Responsibility did not significantly influence Return On Assets (ROA). In addition, simultaneously Good Corporate Governance and Corporate Social Responsibility also did not significantly influence Return On Assets (ROA). These findings indicate that the implementation of GCG and CSR has not had a direct impact on improving financial performance in the short term.

Item Type: Thesis (Skripsi)
Additional Information: Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap Return On Assets (ROA) pada perusahaan perbankan yang terdaftar di Indonesia Stock Exchange (IDX) dengan pendekatan kuantitatif. Penelitian ini melibatkan perusahaan perbankan yang dipilih menggunakan metode purposive sampling, dengan data yang bersumber dari laporan keuangan dan laporan tahunan yang dipublikasikan secara resmi. Periode penelitian yang digunakan adalah tahun 2022 hingga 2024. Analisis data dilakukan menggunakan analisis regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa secara parsial Dewan Direksi, Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, dan Corporate Social Responsibility tidak berpengaruh signifikan terhadap Return On Assets (ROA). Selain itu, secara simultan Good Corporate Governance dan Corporate Social Responsibility juga tidak berpengaruh signifikan terhadap Return On Assets (ROA). Temuan ini mengindikasikan bahwa penerapan GCG dan CSR belum memberikan dampak langsung terhadap peningkatan kinerja keuangan dalam jangka pendek.
Uncontrolled Keywords: Good Corporate Governance, Corporate Social Responsibility, Return On Assets
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 16 Mar 2026 03:48
Last Modified: 16 Mar 2026 03:48
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/3076

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