Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional dan Corporate Social Responsibility terhadap Kinerja Keuangan
Main Article Content
This study aims to examine the influence of the Independent Board of Commissioners, Institutional Ownership, and Corporate Social Responsibility on Financial Performance. The research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesian Stock Exchange (IDX) during the 2019-2023 period. The sample was selected using purposive sampling, resulting in 26 companies as the research objects. Data analysis was conducted using multiple linear regression methods. The study results show that (1) The Independent board of commissioners has no significant impact on financial performance and shows a negative relationship. (2) Institutional ownership has a positive and significant effect on financial performance. Meanwhile, (3) Corporate Social Responsibility does not have a significant effect on financial performance and tends to exhibit a negative relationship.
Keywords:
Keywords: Independent Board of Commissioners, Institutional Ownership, Corporate Social Responsibility, Financial Performance.
Agustina, L., & Murwaningsari, E. (2022). The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance during the Covid-19 Pandemic with Political Connections as a Moderating Variable. ACCRUALS (Accounting Research Journal of Sutaatmadja), 6(01). https://doi.org/10.35310/accruals.v6i01.903
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294. https://doi.org/10.1002/csr.1410
Adnyani, N. P. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan. Jurnal Kharisma, 2(Vol. 2 No. 2 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (Kharisma)). Https://E-Journal.Unmas.Ac.Id/Index.Php/Kharisma/Article/View/983
Anugrah, N. P., & Zulfiati, L. (2020). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015 - 2018. Repository Stie Indonesia (Stei) Jakarta. Http://Repository.Stei.Ac.Id/Id/Eprint/2139
Aprilia, N. W., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Jurnal Kharisma, 4.
Baharuddin, S. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode. 7(2). Https://Jurnal.Syntaxliterate.Co.Id/Index.Php/Syntax-Literate/Article/View/6270
Cahyaningrum, S. P., Titisari, K. H., & Astungkara, A. (2022). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Owner, 6(3), 3027–3035. Https://Doi.Org/10.33395/Owner.V6i3.1012
Deniza, R., Wahyuni, S., Wibowo, H., & Pandansari, T. (2023). Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Frekuensi Rapat Dewan Komisaris Dan Latar Belakang Pendidikan Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan. Juremi: Jurnal Riset Ekonomi, Vol 2. Https://Doi.Org/Doi.Org/10.53625/Juremi.V2i4.4592
Dwidjayanti, R., & Rahmah, M. (2022). Pengaruh Intelectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – Tahun 2020). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 614. Https://Doi.Org/10.35137/Jabk.V9i2.687
Darmawan, A., Putragita, Y., Purnadi, P., & Aryoko, Y. P. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Dan Ukuran Perusahaan Sebagai Variabel Kontrol. Balance: Jurnal Akuntansi Dan Bisnis, 5(1), 83–92.
Dhinny Maulani Agustin, & Yuni Rosdiana. (2022). Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan terhadap Kinerja Keuangan. Jurnal Riset Akuntansi, 83–90. https://doi.org/10.29313/jra.v2i2.1149
Faisal, G. N., & Syafruddin, M. (2020). Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018). Diponegoro Journal Of Accounting, 9(2), 1–13. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Gemilang, M. R., & Wiyono, S. (2022). Good Corporate Governance, Struktur Modal, Leverage, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Ekonomi Trisakti, 2(2), 529–542. Https://Doi.Org/10.25105/Jet.V2i2.14048
Hadyarti, V., & Mahsin, T. M. (2019). Corporate Social Responsibility (Csr) Dan Good Corporate Governance (Gcg) Sebagai Indikator Dalam Menilai Nilai Perusahaan. Https://Doi.Org/Https://Doi.Org/10.21107/Kompetensi.V13i1.6819
Holly, A., & Lukman. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Manajemen Laba Terhadap Kinerja Keuangan. Atma Jaya Accounting Research, Vol 4. Https://Doi.Org/10.35129/Ajar.V4i01.159
Idn Financials. (2020, September 22). Garudafood, Indofood, Dan Wings Digugat Rp4 Miliar Karena Dinilai Merusak Lingkungan. Idn Financials. Https://Www.Idnfinancials.Com/Archive/Id/News/36290/Garudafood-Indofood-And-Wings-Are-Facing-A-Lawsuit-In-Surabaya
Inas, S. A. S., & Mildawati, T. (2022). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei). Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4546
Injayanti, S. O., Maemumah, M., & Lukita, C. (2023). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Kia 10 Konferensi Ilmiah Akuntansi X. Https://Jurnal.Umj.Ac.Id/Index.Php/Kia/Article/Download/17623/8794
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal Of Financial Economics (Issue 4). Harvard University Press. Http://Hupress.Harvard.Edu/Catalog/Jenthf.Html
Javeed, S. A., & Lefen, L. (2019). An analysis of corporate social responsibility and firm performance with moderating effects of CEO power and ownership structure: A case study of the manufacturing sector of Pakistan. Sustainability, 11(1), 248. https://doi.org/10.3390/su11010248
Khasanah, U., Nuryati, T., & Arfananda, G. (2023). Pengaruh Good Corporate Governance, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Proceeding Ncafa, 4. Https://Doi.Org/Doi.Org/10.31326/.V4i1.1587
Mawarni, I., & Muzammil, O. M. (2023). The Influence of Corporate Social Responsibility, Social Media Marketing, Sales Promotion, and Perceived Value on Consumer Purchase Decision on the Tokopedia Marketplace. Dinasti International Journal of Management Science, 4(4), 760–768.
Massubagiyo, S. A., & Widyawati, D. (2022). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4556
Monalisa, P., & Serly, V. (2023). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Indonesia. Jurnal Eksplorasi Akuntansi, 5(3), 1272–1289. Https://Doi.Org/10.24036/Jea.V5i3.774
Mu’tiani Sofi’ah, I. (2019). Pengaruh Struktur Modal Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Lailatul Amanah Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/2425
Pamungkas, C. (2017). Global village dan Globalisasi dalam Konteks ke-Indonesiaan. Jurnal Global & Strategis, 9(2), 245.
Purwanti, T., & Mulya, F. R. Q. (2023). Strukur Modal Dan Kepemilikan Terhadap Kinerja Keuangan Industri Manufakur Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) 2017-2020 (Vol. 11, Issue 2). Https://Doi.Org/Doi.Org/10.26486/Jpsb.V12i1.3815
Rahmantari, N. L. L. (2021). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Dan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Ganec Swara, 15(1), 813. https://doi.org/10.35327/gara.v15i1.179
Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55, 101314.
Rochmah, Y., & Titisari, K. H. (2022). Peran good corporate governance memoderasi hubungan antara corporate social responsibility, leverage, dan profitabilitas pada nilai perusahaan kesehatan. Inovasi, 18(2), 414–424. https://doi.org/10.30872/jinv.v18i2.10587
Rahmawati, S., & Nazir, N. (2023). Pengaruh Proporsi Komisaris Independen, Komite Audit Dan Kepemilikan Korporat Terhadap Kinerja Keuangan. Jurnal Ekonomi Trisakti, 4(1), 93–102. Https://Doi.Org/10.25105/Jet.V4i1.18118
Sholihah, U. (2021). Analisis Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4010/4021
Suciwati, D. P., Dewi, N. K. N., & Bagiada, I. M. (2021). Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Simposium Nasional Akuntansi Vokasi (Snav), 9(Vol. 9 No. 1 (2021): Prosiding Snav 2021). Https://Proceeding.Isas.Or.Id/Index.Php/Snav/Article/View/930
Saxena, K., Balani, S., & Srivastava, P. (2021). The relationship among corporate social responsibility, sustainability and organizational performance in pharmaceutical sector: A literature review. International Journal of Pharmaceutical and Healthcare Marketing, 15(4), 572–597.
Setiawan, E., & Dewianawati, D. (2021). The Effect Of Corporate Social Responsibility On Business Sustainability (Going Concern)(Case Study At Pt. Telkom Surabaya). Journal of Industrial Engineering & Management Research, 2(2), 39–42.
Siregar, N. B., & Bukit, R. B. (2018). Impact of corporate social responsibility and company size on Corporate Financial Performance with Good Corporate Governance as Moderating Variable. 1st Economics and Business International Conference 2017 (EBIC 2017), 241–248.
Siswantaya, I. G. (2022). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kualitas Laba. Modus, 34(2), 115–130. https://doi.org/10.24002/modus.v34i2.5507
Wahyudi. (2023). Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Http://Digilib.Unila.Ac.Id/76821/3/Skripsi%20tanpa%20bab%20pembahasan.Pdf
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294. https://doi.org/10.1002/csr.1410
Adnyani, N. P. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan. Jurnal Kharisma, 2(Vol. 2 No. 2 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (Kharisma)). Https://E-Journal.Unmas.Ac.Id/Index.Php/Kharisma/Article/View/983
Anugrah, N. P., & Zulfiati, L. (2020). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015 - 2018. Repository Stie Indonesia (Stei) Jakarta. Http://Repository.Stei.Ac.Id/Id/Eprint/2139
Aprilia, N. W., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Jurnal Kharisma, 4.
Baharuddin, S. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode. 7(2). Https://Jurnal.Syntaxliterate.Co.Id/Index.Php/Syntax-Literate/Article/View/6270
Cahyaningrum, S. P., Titisari, K. H., & Astungkara, A. (2022). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Owner, 6(3), 3027–3035. Https://Doi.Org/10.33395/Owner.V6i3.1012
Deniza, R., Wahyuni, S., Wibowo, H., & Pandansari, T. (2023). Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Frekuensi Rapat Dewan Komisaris Dan Latar Belakang Pendidikan Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan. Juremi: Jurnal Riset Ekonomi, Vol 2. Https://Doi.Org/Doi.Org/10.53625/Juremi.V2i4.4592
Dwidjayanti, R., & Rahmah, M. (2022). Pengaruh Intelectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – Tahun 2020). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 614. Https://Doi.Org/10.35137/Jabk.V9i2.687
Darmawan, A., Putragita, Y., Purnadi, P., & Aryoko, Y. P. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Dan Ukuran Perusahaan Sebagai Variabel Kontrol. Balance: Jurnal Akuntansi Dan Bisnis, 5(1), 83–92.
Dhinny Maulani Agustin, & Yuni Rosdiana. (2022). Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan terhadap Kinerja Keuangan. Jurnal Riset Akuntansi, 83–90. https://doi.org/10.29313/jra.v2i2.1149
Faisal, G. N., & Syafruddin, M. (2020). Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018). Diponegoro Journal Of Accounting, 9(2), 1–13. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Gemilang, M. R., & Wiyono, S. (2022). Good Corporate Governance, Struktur Modal, Leverage, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Ekonomi Trisakti, 2(2), 529–542. Https://Doi.Org/10.25105/Jet.V2i2.14048
Hadyarti, V., & Mahsin, T. M. (2019). Corporate Social Responsibility (Csr) Dan Good Corporate Governance (Gcg) Sebagai Indikator Dalam Menilai Nilai Perusahaan. Https://Doi.Org/Https://Doi.Org/10.21107/Kompetensi.V13i1.6819
Holly, A., & Lukman. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Manajemen Laba Terhadap Kinerja Keuangan. Atma Jaya Accounting Research, Vol 4. Https://Doi.Org/10.35129/Ajar.V4i01.159
Idn Financials. (2020, September 22). Garudafood, Indofood, Dan Wings Digugat Rp4 Miliar Karena Dinilai Merusak Lingkungan. Idn Financials. Https://Www.Idnfinancials.Com/Archive/Id/News/36290/Garudafood-Indofood-And-Wings-Are-Facing-A-Lawsuit-In-Surabaya
Inas, S. A. S., & Mildawati, T. (2022). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei). Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4546
Injayanti, S. O., Maemumah, M., & Lukita, C. (2023). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Kia 10 Konferensi Ilmiah Akuntansi X. Https://Jurnal.Umj.Ac.Id/Index.Php/Kia/Article/Download/17623/8794
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal Of Financial Economics (Issue 4). Harvard University Press. Http://Hupress.Harvard.Edu/Catalog/Jenthf.Html
Javeed, S. A., & Lefen, L. (2019). An analysis of corporate social responsibility and firm performance with moderating effects of CEO power and ownership structure: A case study of the manufacturing sector of Pakistan. Sustainability, 11(1), 248. https://doi.org/10.3390/su11010248
Khasanah, U., Nuryati, T., & Arfananda, G. (2023). Pengaruh Good Corporate Governance, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Proceeding Ncafa, 4. Https://Doi.Org/Doi.Org/10.31326/.V4i1.1587
Mawarni, I., & Muzammil, O. M. (2023). The Influence of Corporate Social Responsibility, Social Media Marketing, Sales Promotion, and Perceived Value on Consumer Purchase Decision on the Tokopedia Marketplace. Dinasti International Journal of Management Science, 4(4), 760–768.
Massubagiyo, S. A., & Widyawati, D. (2022). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4556
Monalisa, P., & Serly, V. (2023). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Indonesia. Jurnal Eksplorasi Akuntansi, 5(3), 1272–1289. Https://Doi.Org/10.24036/Jea.V5i3.774
Mu’tiani Sofi’ah, I. (2019). Pengaruh Struktur Modal Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Lailatul Amanah Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/2425
Pamungkas, C. (2017). Global village dan Globalisasi dalam Konteks ke-Indonesiaan. Jurnal Global & Strategis, 9(2), 245.
Purwanti, T., & Mulya, F. R. Q. (2023). Strukur Modal Dan Kepemilikan Terhadap Kinerja Keuangan Industri Manufakur Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) 2017-2020 (Vol. 11, Issue 2). Https://Doi.Org/Doi.Org/10.26486/Jpsb.V12i1.3815
Rahmantari, N. L. L. (2021). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Dan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Ganec Swara, 15(1), 813. https://doi.org/10.35327/gara.v15i1.179
Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55, 101314.
Rochmah, Y., & Titisari, K. H. (2022). Peran good corporate governance memoderasi hubungan antara corporate social responsibility, leverage, dan profitabilitas pada nilai perusahaan kesehatan. Inovasi, 18(2), 414–424. https://doi.org/10.30872/jinv.v18i2.10587
Rahmawati, S., & Nazir, N. (2023). Pengaruh Proporsi Komisaris Independen, Komite Audit Dan Kepemilikan Korporat Terhadap Kinerja Keuangan. Jurnal Ekonomi Trisakti, 4(1), 93–102. Https://Doi.Org/10.25105/Jet.V4i1.18118
Sholihah, U. (2021). Analisis Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan. Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/View/4010/4021
Suciwati, D. P., Dewi, N. K. N., & Bagiada, I. M. (2021). Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Simposium Nasional Akuntansi Vokasi (Snav), 9(Vol. 9 No. 1 (2021): Prosiding Snav 2021). Https://Proceeding.Isas.Or.Id/Index.Php/Snav/Article/View/930
Saxena, K., Balani, S., & Srivastava, P. (2021). The relationship among corporate social responsibility, sustainability and organizational performance in pharmaceutical sector: A literature review. International Journal of Pharmaceutical and Healthcare Marketing, 15(4), 572–597.
Setiawan, E., & Dewianawati, D. (2021). The Effect Of Corporate Social Responsibility On Business Sustainability (Going Concern)(Case Study At Pt. Telkom Surabaya). Journal of Industrial Engineering & Management Research, 2(2), 39–42.
Siregar, N. B., & Bukit, R. B. (2018). Impact of corporate social responsibility and company size on Corporate Financial Performance with Good Corporate Governance as Moderating Variable. 1st Economics and Business International Conference 2017 (EBIC 2017), 241–248.
Siswantaya, I. G. (2022). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kualitas Laba. Modus, 34(2), 115–130. https://doi.org/10.24002/modus.v34i2.5507
Wahyudi. (2023). Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Http://Digilib.Unila.Ac.Id/76821/3/Skripsi%20tanpa%20bab%20pembahasan.Pdf
