ABSTRACT

This study aims to examine the effect of coporate social responsibility and good corporate governance on the company's financial performance in manufacturing companies listed on the IDX for the 2015-2019 period. Good corporate governance is proxied by the board of directors, the board of independent commissioners, the audit committee and the company secretary.This research is an associative quantitative research. Associative quantitative research is research that aims to examine the relationship between the independent variable and the dependent variable. This research uses classical assumption test analysis techniques, hypothesis testing and determination test (R2).  The results of this study are based on hypothesis testing showing that corporate social responsibility has no effect on the company's financial performance, the board of directors has a positive effect on the company's financial performance, the independent board of commissioners has a positive effect on the company's financial performance, the audit committee has no effect on the company's financial performance, and the company secretary has no effect. on the company's financial performance.

Keyword: corporate Social Responsibility, Board of Directors, Board of Independent Commissioners, Audit Committee and Corporate Secretary.

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh coporate social responsibility dan good corporate governance terhadap kinerja keuangan perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019. Good coporate governance diproksikan dengan dewan direksi, dewan komisaris independen, komite audit dan sekretaris perusahaan.Penelitian ini adalah penelitian kuantitatif asosisatif. Penelitian kuantitatif asosiatif adalah penelitian yang bertujuan untuk menguji hubungan variabel independen dengan variabel dependen. Penelitan ini menggunakan teknik analisis uji asumsi klasik, uji hipotesis dan uji determinasi (R²).Hasil penelitian ini berdasarkan uji hipotesis  menunjukkan corporate social responsibility tidak berpengaruh terhadap kinerja keuangan perusahaan, dewan direksi berpengaruh positif terhadap kinerja keuangan perusahaan, dewan komisaris independen berpengaruh positif terhadap kinerja keuangan perusahaan, komite audit tidak berpengaruh terhadap kinerja keuangan perusahaan, dan sektretaris perusahaan tidak berpengaruh terhadap kinerja keuagan perusahaan.

Kata Kunci: Corporate Social Responsibility, Dewan Direksi, Dewan Komisari Independen, Komite audit, dan Sekretaris Perusahaan.