Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia
Daftar Isi:
- Financial performance is a work achievement that has been achieved by the company within a certain period of time and is included in the financial statements of the company concerned. The financial reporting approach uses accounting numbers in financial statements to assess financial performance. Several financial ratios are used as instruments to measure company performance based on financial reporting approaches, including ROA. ROA (Return on Asset) is a measure of a manager's ability to manage assets used to generate profits. This study aims to determine the effect of corporate social responsibility, managerial ownership, and company size on financial performance. This research was conducted by analyzing transportation service companies listed on the IDX for the 2015-2019 period. Data analysis from this study used descriptive analysis test, classic assumption test, and multiple linear regression test using the SPSS 23 program. The results of this study indicate that corporate social responsibility has a positive effect on financial performance in manufacturing companies listed on the IDX. And managerial ownership and firm size have no effect on financial performance. Keywords: Corporate Social Responsibility, Managerial Ownership, and Company Size of Transportation Service Companies Listed on the IDX