PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE, DAN ARUS KAS TERHADAP KINERJA KEUANGAN
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana faktor-faktor seperti arus kas, umur perusahaan, tanggung jawab sosial perusahaan, leverage, dan ukuran perusahaan mempengaruhi kinerja keuangan. Variabel yang digunakan dalam analisis ini meliputi kinerja keuangan (NPM), tanggung jawab sosial perusahaan (SR), umur perusahaan (CFO), total aset (TOT), leverage (DER), dan kinerja keuangan (NPM). Perusahaan-perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2023 menyediakan data yang digunakan dalam analisis ini dalam laporan tahunan dan laporan keuangan. Terdapat total 95 data dalam penelitian ini, yang mencakup periode pengamatan selama 5 tahun dan mencakup 19 perusahaan yang memenuhi syarat. Untuk tujuan pengolahan data, penelitian ini menggunakan SPSS. Pendekatan purposive sampling digunakan untuk memilih kriteria data. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh terhadap kinerja keuangan, namun ukuran perusahaan, leverage, umur perusahaan, dan arus kas memiliki pengaruh negatif. Di sisi lain, kinerja keuangan dipengaruhi secara positif oleh arus kas dan dipengaruhi secara positif oleh umur perusahaan.
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