PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILTY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL PERFORMANCE (Studi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2020-2022)

KOMALASARI, SALI (2024) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILTY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL PERFORMANCE (Studi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2020-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Kinerja keuangan merupakan hasil dari kemampuan perusahaan untuk mengelola dan memanfaatkan sumber dayanya dalam mencapai tujuan dan memaksimalkan laba dengan efektif dan efisien yang dapat diukur dengan menganalisa laporan keuangan menggunakan rasio keuangan. Umumnya profitabilitas yang dihasilkan oleh kegiatan operasional perusahaan selama periode waktu tertentu, digunakan sebagai dasar untuk mengukur kinerja keuangan. Pada kenyataanya, masih banyak perusahaan yang terdaftar di jakarta islamic index yang memiliki kinerja keuangan yang belum baik. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Islamic Corporate Social Responsibility (ICSR) yang mana diproksikan Islamic Sosial Reporting (ISR), Good Corporate Governance (GCG) diproksikan oleh Dewan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institional terhadap Financial Performance. Metode penelitian yang digunakan yaitu kuantitatif deskriptif dengan analisis regresi linear berganda. Populasi penelitian ini adalah berjumlah 30 perusahaan yang kemudian diambil dengan menggunakan purposive sampling dan jumlah sampel yang digunakan adalah sebanyak 54. Hasil penelitian menunjukkan bahwa islamic corporate social responsibility melalui islamic sosial reporting berpengaruh negative signifikan terhadap financial performance. variabel good corporate governance melalui dewan komisaris independen berpengaruh positif dan tidak signifikan terhadap financial performance untuk kepemilikan manajerial berpengaruh negative tidak signifikan terhadap financial performance sedangkan kepemilikan institional berpengaruh positif signifikan terhadap financial performance. Berdasarkan hasil pengujian statistik islamic corporate social responsibilty, dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap financial performance. Kata Kunci: Islamic Corporate Social Responsibility,Good Corporate Governance, financial performance. ABSTRACT Financial performance is the result of the company's ability to manage and utilize its resources in achieving goals and maximizing profits effectively and efficiently which can be measured by analyzing financial statements using financial ratios. Generally, profitability generated by a company's operational activities over a certain period of time is used as a basis for measuring financial performance. In fact, there are still many companies listed in the Jakarta Islamic Index that have poor financial performance. This study aims to determine how much influence Islamic Corporate Social Responsibility (ICSR) which is proxied by Islamic Social Reporting (ISR), Good Corporate Governance (GCG) proxied by the Board of Independent Commissioners, Managerial Ownership and Institutional Ownership on Financial Performance. The research method used is quantitative descriptive with multiple linear regression analysis. The population of this study was 30 companies which were then taken using purposive sampling and the number of samples used was 54. The results showed that Islamic corporate social responsibility through Islamic social reporting had a significant negative effect on financial performance. The variable of good corporate governance through the Board of Independent Commissioners has a positive and insignificant effect on financial performance, for managerial ownership has a negative effect, not significant on financial performance, while institutional ownership has a significant positive effect on financial performance. Based on the results of statistical testing of Islamic Corporate Social Responsibility, the Board of Commissioners is independent, managerial ownership, and institutional ownership have a positive and significant effect on financial performance. Keywords: Islamic Corporate Social Responsibility,Good Corporate Governance, financial performance.

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