PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR INDUSTRI BARANG KONSUMSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 - 2020

Abstract

Performance measurement is necessary to improve operations so that they can compete with other companies. This study aims to examine the effects of corporate social responsibility, capital structure and firm size on financial performance in the consumer goods industry listed on the Stock Exchange. Indonesia in the period 2018-2020. The population of this study is the Consumer Goods Industry Sector with 150 companies. Sampling by purposeful sampling method to obtain a total sample of 72 companies. The analytical technique used is the multiple linear regression test. supported by SPSS program, including classical hypothesis test, as well as partial test (t test) with significance level (α) = 5%. The results show that corporate social responsibility and capital structure have a positive effect on financial performance, while firm size does not affect financial performance..