Pengaruh Pengungkapan Corporate Social Responsbility, Dewan Direksi, dan Risiko Bisnis Terhadap Kinerja Keuangan (Studi Kasus Perusahan Sektor Energi Periode 2022 – 2024)

Authors

  • Priesca Ramadhanty Fachri Universitas Trisakti, Indonesia
  • Risa Nurmala Dewi Universitas Trisakti, Indonesia

DOI:

https://doi.org/10.57235/aurelia.v5i1.7965

Keywords:

CSR, Dewan Direksi, Risiko Bisnis, Kinerja Keuangan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR), Dewan Direksi, dan risiko bisnis terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Metode analisis yang digunakan adalah regresi data panel dengan pengujian hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa pengungkapan CSR dan Dewan Direksi berpengaruh positif terhadap kinerja keuangan, sedangkan risiko bisnis berpengaruh negatif. Temuan ini menunjukkan pentingnya pengelolaan tanggung jawab sosial, efektivitas dewan, dan manajemen risiko dalam meningkatkan kinerja keuangan perusahaan sektor energi.

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Published

2026-01-31

Issue

Vol. 5 No. 1 (2026): January 2026

Section

Articles

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