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Pengaruh Pengungkapan Corporate Social Responsibility, Kepemilikan Manajerial, Kepemilikan Institusional, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Properti dan Real Estate
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Salsabilla, Alda
Subject
657.042 - FINANCIAL ACCOUNTING 
Datestamp
2023-05-04 07:00:57 
Abstract :
Financial performance is an assessment of the performance of a company that is used to assess whether a company is healthy or not, so that it can be described by its financial condition in the financial statements. In 2020 during the Covid-19 outbreak, several companies were affected financially so that many companies suffered losses. Because the company has decreased sales in product interest such as hotels, apartments, and housing, and malls/retail. This study aims to determine the influence of what factors can affect the company's financial performance. The subjects of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2018 ? 2021. The number of data samples used in this study was 153 company data. The data used is secondary data obtained from the company's website and idx (www.idx.co.id). The data analysis technique used is multiple linear regression analysis with SPSS software version 26.0. The results of this study show that the disclosure of corporate social responsibility both globally and by category and managerial ownership has no influence on the company's financial performance. Meanwhile, institutional ownership and company size have an influence on financial performance. Keywords: Financial performance, disclosure of corporate social responsibility, managerial ownership, institutional ownership, and company size 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya