Pengaruh corporate social responsibility (csr), komite audit, dan financial slack  terhadap kinerja keuangan dengan kualitas audit sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh corporate social responsibility (csr), komite audit, dan financial slack terhadap kinerja keuangan dengan kualitas audit sebagai variabel moderasi

Oleh : Gabriella Nathania Sabatini

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Murtanto

Kata Kunci : financial performance, corporate social responsibility, audit committee, financial slack ,

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002205001_Halaman-Judul.pdf	13
2.	2026_SK_SAK_023002205001_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SAK_023002205001_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002205001_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002205001_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002205001_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002205001_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002205001_Bab-1.pdf	12
9.	2026_SK_SAK_023002205001_Bab-2.pdf	27
10.	2026_SK_SAK_023002205001_Bab-3.pdf	14
11.	2026_SK_SAK_023002205001_Bab-4.pdf	29
12.	2026_SK_SAK_023002205001_Bab-5.pdf	5
13.	2026_SK_SAK_023002205001_Daftar-Pustaka.pdf	5
14.	2026_SK_SAK_023002205001_Lampiran.pdf	5

Abstrak
Abstract

P Penelitian ini bertujuan menguji pengaruh corporate social responsibility (csr), komite audit, dan financial slack terhadap kinerja keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor consumer non cyclical yang terdaftar di bursa efek indonesia periode 2021â€“2024. penelitian dilatarbelakangi pentingnya kinerja keuangan sebagai dasar kepercayaan investor serta kebutuhan pengelolaan tanggung jawab sosial, tata kelola, dan fleksibilitas sumber daya keuangan di tengah persaingan bisnis yang kompetitif.penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari annual report dan sustainability report perusahaan yang dipilih melalui purposive sampling. kinerja keuangan diukur dengan laba bersih, csr dengan indeks pengungkapan gri standards 2021, komite audit melalui jumlah anggota, financial slack melalui rasio free cash flow terhadap penjualan, dan kualitas audit berdasarkan kategori ukuran kantor akuntan publik, kemudian dianalisis dengan regresi linier berganda dan regresi moderasi.hasil penelitian menunjukkan bahwa csr dan financial slack berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan komite audit tidak berpengaruh signifikan terhadap kinerja keuangan. selain itu, kualitas audit tidak memoderasi hubungan antara csr dan kinerja keuangan, namun mampu memperkuat pengaruh komite audit dan financial slack terhadap kinerja keuangan. temuan ini mengindikasikan bahwa pengelolaan financial slack yang optimal serta dukungan kualitas audit yang tinggi berperan penting dalam meningkatkan efektivitas tata kelola dan kinerja keuangan perusahaan.

T This study aims to examine the effect of corporate social responsibility (csr), audit committee, and financial slack on financial performance, with audit quality as a moderating variable in consumer non-cyclical sector companies listed on the indonesia stock exchange (idx) during the 2021â€“2024 period. this research is motivated by the importance of financial performance as a basis for investor confidence, as well as the need to manage social responsibility, corporate governance, and financial resource flexibility amid increasingly competitive business conditions.this study employs a quantitative approach using secondary data obtained from companiesâ€™ annual reports and sustainability reports, selected through purposive sampling. financial performance is measured using net income, csr is measured using a disclosure index based on gri standards 2021, the audit committee is measured by the number of audit committee members, financial slack is measured using the ratio of free cash flow to sales, and audit quality is measured based on the size category of the public accounting firm. the data are analyzed using multiple linear regression and moderated regression analysis.the results indicate that csr and financial slack have a positive and significant effect on financial performance, while the audit committee does not have a significant effect on financial performance. in addition, audit quality does not moderate the relationship between csr and financial performance, but it strengthens the effect of the audit committee and financial slack on financial performance. these findings suggest that optimal management of financial slack and strong audit quality play an important role in enhancing the effectiveness of corporate governance and improving firmsâ€™ financial performance.