PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT UNTUK MENINGKATKAN NILAI PERUSAHAAN DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI

Vina Ivone Dita Prinitasari, Maya Novitasari, Abd Rohman Taufiq

Abstract


The purpose of this study was to determine whether there is an effect of Corporate Social Responsibility, audit committee, and board of commissioners on Sustainability Report. As well as the indirect effect of Corporate Social Responsibility variables, audit committees, and boards of commissioners through Financial  performance as a Financial  performance variable. This research was conducted at manufacturing companies in the consumer good sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research includes quantitative research with data processing using the IBM SPSS 25 application. The population of this study were 160 companies. The number of samples in this study were 32 companies. This research test tool uses Moderate Regression Analysis (MRA). Based on the results of the analysis obtained Corporate Social Responsibility, audit committee and board of commissioners affect the Sustainability Report. Financial performance strengthens Corporate Social Responsibility and the board of commissioners on Sustainability Reports, and Financial  performance weakens the audit committee on Sustainability Reports. 

Keywords: CSR, audit committee, board of commissioners, Sustainability Report, Financial  performance.

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