Sandrawati, Aulia Wahyu (2026) PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN CORPORATE IMAGE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI dan Corporate Image Award). Sarjana (S1) thesis, Universitas BPD.
DAFTAR PUSTAKA AULIA WAHYU SANDRAWATI 11221550.pdf
Download (84kB)
SKRIPSI BAB 1-3 AULIA WAHYU SANDRAWATI 11221550.pdf
Download (415kB)
Abstract
This study aims to empirically examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance, with Corporate Image serving as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and receiving the Corporate Image Award during the 2022–2024 period. This research employed a quantitative approach with a sample of 31 companies, resulting in 93 observations selected through purposive sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that GCG has a positive effect on financial performance, whereas CSR has a negative effect on financial performance. GCG has a positive effect on Corporate Image, whereas CSR does not have a positive effect on Corporate Image, and Corporate Image does not have a positive effect on financial performance. Furthermore, Corporate Image is unable to mediate the effect of GCG on financial performance, but is able to mediate the effect of CSR on financial performance.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap kinerja keuangan dengan Corporate Image sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan memperoleh Corporate Image Award periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan sampel 31 perusahaan atau 93 observasi yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap kinerja keuangan, sedangkan CSR berpengaruh negatif terhadap kinerja keuangan. GCG berpengaruh positif terhadap Corporate Image, sementara CSR tidak berpengaruh positif terhadap Corporate Image dan Corporate Image tidak berpengaruh positif terhadap kinerja keuangan. Selain itu, Corporate Image tidak mampu memediasi pengaruh GCG terhadap kinerja keuangan, tetapi mampu memediasi pengaruh CSR terhadap kinerja keuangan. |
| Uncontrolled Keywords: | Good Corporate Governance, Corporate Social Responsibility, Corporate Image, Financial Performance |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 22 Jul 2026 02:03 |
| Last Modified: | 22 Jul 2026 02:03 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/8 |
