Does Corporate Governance, Corporate Social Responsibility, Research and Development Investment Affect Financial Performance?
- DOI
- 10.2991/978-2-38476-176-0_4How to use a DOI?
- Keywords
- corporate governance; corporate social responsibility; financial performance; research and development
- Abstract
This research aims to determine the relationship between corporate governance, social responsibility, and research and development investment on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sampling technique uses a purposive sampling method while the analysis method uses multiple linear regression. The results of this research indicate that corporate governance and research and development investment have a positive relationship to financial performance. Good corporate governance practices ensure that the company’s financial information is accurate, thereby increasing company profits. Then, R&D investment can help companies improve operational efficiency and reduce production costs. In addition, this research shows that corporate social responsibility has a negative relationship with financial performance. Companies need to carefully consider the impact of CSR on their financial performance and ensure that CSR activities are carried out in accordance with company objectives and the interests of stakeholders.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Tri Siwi Nugrahani AU - Fitri Susilowati AU - Galih Tri Astuti AU - Lintang Dinda Saputri PY - 2023 DA - 2023/12/31 TI - Does Corporate Governance, Corporate Social Responsibility, Research and Development Investment Affect Financial Performance? BT - Proceedings of the 2nd UPY International Conference on Education and Social Science (UPINCESS 2023) PB - Atlantis Press SP - 19 EP - 24 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-38476-176-0_4 DO - 10.2991/978-2-38476-176-0_4 ID - Nugrahani2023 ER -