PENGARUH CORPORATE SOCIAL RESPONSIBILITY, MANAJEMEN RISIKO, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Risk Management, and Good Corporate Governance (GCG) on the financial performance of companies in the food and beverage manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The study employs a quantitative method using multiple linear regression analysis, involving 64 companies as the sample. The sampling technique used is purposive sampling. Data analysis includes descriptive analysis and hypothesis testing with the aid of SPSS software. The data utilized in this study are secondary data derived from financial reports and sustainability reports published on the website www.idx.co.id and the official websites of the companies. The results indicate that Corporate Social Responsibility has a negative effect on the financial performance of the company, while risk management and good corporate governance have a positive effect on the financial performance of the company.