PENGARUH PENGUNGAPAN CSR, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE 2015-2019

ABSTRACK
This study aims to determine the effect of CSR disclosure, managerial share
ownership, institutional share ownership, and company size on financial
performance in the Food and Beverages sub-sector companies for the period 2015-
2019. Based on the purposive sampling method, the sample obtained is 11
companies, so the data obtained is 55 observational data. The financial
performance in this study was measured using Return on Equity (ROE), while the
statistical analysis used in this study was multiple linear regression analysis using
the Statistical Product and Service Solutions (SPSS) program version 18. The
results showed that the variable CSR disclosure, managerial share ownership and
company size partially do not affect the financial performance of the Food and
Beverages subsector companies, while institutional share ownership variables
partially have a negative significant effect on the financial performance of the
Food and Beverages subsector companies.
Keywords: CSR Disclosure, Managerial Share Ownership, Institusional Share
Ownership, Company Size, Financial Performance