Pengaruh Tanggung Jawab Sosial Perusahaan dan Mekanisme Tata Kelola Perusahaan Terhadap Kinerja Perusahaan Pertambangan Batu Bara Yang Terdaftar di BEI (Periode 2021 – 2023)
Abstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Corporate Governance (CG) mechanisms on the performance of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Corporate Social Responsibility (CSR) is one of the key factors in improving the company's image, while Corporate Governance (CG) mechanisms function to ensure that companies are managed transparently and accountably. This research uses secondary data obtained from the annual reports of companies listed on the IDX and applies multiple linear regression analysis to test the relationship between CSR, CG, and company performance. The results indicate that CSR has a significant negative effect on company performance, while the CG mechanism in the audit committee has no effect on company performance. In contrast, managerial ownership has a significant positive effect on improving company performance. This study provides valuable insights into the role of CSR and CG in driving company performance, especially in the coal mining sector, which is highly influenced by regulations and environmental issues.
Keywords: Corporate social responsibility, audit committee, managerial ownership, company performance, coal mining, indonesia stock exchange.
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