PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN

Abstract

_{This study aims to determine the effect of Good Corporate Governance Governance which is proxied by Managerial Ownership, Board of Directors, Independent Commissioners, Audit Committee, Intellectual Capital, Leverage, Corporate Social Responsibility and Green Accounting on Financial Performance (ROA). The population in this study is the basic industrial and chemical sector companies listed on the Indonesian stock exchange for the period 2018 - 2021. In this study using Purposive Sampling technique and based on the specified criteria. So that the number of samples obtained was 12 companies with an observation period during 2018-2021 from 79 companies in the basic and chemical industry sectors. The analysis method used in this study is panel data analysis with the Eviews version 12 tool. The results showed that (1) Managerial Ownership has a positive and insignificant effect on Financial Performance (2) The Board of Directors has a negative and insignificant effect on Financial Performance (3) Independent Commissioners have a negative and insignificant effect on Financial Performance, (4) The Audit Committee has a positive and insignificant effect on Financial Performance, (5) Intellectual Capital has a positive and significant effect on Financial Performance, (6) Leverage has a negative and significant effect on Financial Performance, (7) Corporate Social Responsibility has no effect on Financial Performance (8) Green Accounting has a positive effect on Financial Performance.}