PENGARUH CORPORATE SOCIAL RESPONSBILITY, UMUR PERUSAHAAN, OPINI AUDIT DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR), company age, audit opinion, and audit committee on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach with an associative research design. The type of data used in this study is secondary data. Panel data regression was applied as the research methodology. The analysis was conducted using E-Views 12 software. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample comprises 44 energy sector companies observed over the same period. The results indicate that, simultaneously, Corporate Social Responsibility (CSR), company age, audit opinion, and audit committee have a significant effect on financial performance. Partially, Corporate Social Responsibility (CSR) does not affect financial performance, company age has a significant effect on financial performance, while audit opinion and audit committee do not have a significant effect on financial performance.