Pengaruh CSR, Kepemilikan Institusional, serta Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Sektor Energi Tahun 2021 -2024

Amelia, Rinita Dhea (2025) Pengaruh CSR, Kepemilikan Institusional, serta Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Sektor Energi Tahun 2021 -2024. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR), institutional ownership, and company size on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Financial performance is proxied by Return on Assets (ROA) as an indicator of profitability. This research uses a quantitative approach with multiple linear regression methods, where data is obtained through annual reports and sustainability reports of sample companies. The research results show that CSR has a positive and significant effect on financial performance, which means that the better the implementation of CSR, the higher the company's profitability. Institutional ownership also has a significant positive effect, indicating that supervision by institutional investors is able to reduce agency conflicts and encourage managerial efficiency. Meanwhile, company size does not have a significant effect on financial performance, so the size of assets does not guarantee operational effectiveness. This research emphasizes the importance of implementing CSR and governance through institutional ownership in supporting the sustainability of energy companies' financial performance. Keywords : Corporate Social Responsibility, Institutional Ownership, Company Size, Financial Performance, ROA

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RINITA DHEA AMELIA
Date Deposited: 29 Sep 2025 04:38
Last Modified: 29 Sep 2025 04:38
URI: http://eprints.perbanas.ac.id/id/eprint/13873

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