The Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Listed on the Indonesian Stock Exchange (Period 2020-2022)

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), institutional ownership, managerial ownership, and independent board of commissioners on the financial performance of mining sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample selection method in this study used purposive sampling and was obtained from annual reports and resulted in 30 companies listed in the mining sector for the period 2020-2022 through the official website of the Indonesia Stock Exchange. Using multiple linear regression analysis, this study found that only institutional ownership had a significant effect on the company's financial performance, while CSR, managerial ownership, and independent board of commissioners did not show a significant effect.