Proceedings of the 2nd UPY International Conference on Education and Social Science (UPINCESS 2023)

Does Corporate Governance, Corporate Social Responsibility, Research and Development Investment Affect Financial Performance?

Authors
Tri Siwi Nugrahani1, *, Fitri Susilowati1, Galih Tri Astuti1, Lintang Dinda Saputri1
1Faculty of Business, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: trisiwi@upy.ac.id
Corresponding Author
Tri Siwi Nugrahani
Available Online 31 December 2023.
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.

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Volume Title
Proceedings of the 2nd UPY International Conference on Education and Social Science (UPINCESS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-176-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-176-0_4How to use a DOI?
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  -