THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND INSTITUTIONAL OWNERSHIP ON FINANCIAL PERFORMANCE

Artika Dwi Damayanti1, Anny Widiasmara, Juli Murwani

Abstract


The study aims to examine the impact of Corporate Social Responsibility and Institutional Ownership on Financial Performance. The research focuses on mining sector companies listed on the Indonesian Stock Exchange (IDX) between 2020-2024. A quantitative method was employed, utilizing secondary data obtained from the annual reports of these mining companies. A purposive sampling method was used to select the sample, resulting in 58 companies observed over a five-years period, yielding a total of 290 data points for analysis. Multiple linear regression analysis, facilitated by IBM SPSS 26 software, was used to analyze the data. The findings indicate that corporate social responsibility does not impact financial performance, whereas institutional ownership has a positive influence on financial performance.

Keywords: Corporate Social Responsibility, Institutional Ownership, Financial Performance.


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References


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