Daya, Santiana (2026) Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Sektor Industrials Yang Terdaftar Dibursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

Financial performance is an important indicator used to evaluate a company’s ability to generate profits and to reflect its financial condition. Good financial performance indicates that the company is capable of managing its resources effectively and efficiently. This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR), Green Accounting, Gender Diversity, and Age Diversity of the Board of Directors on Financial Performance in industrial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The population in this study consists of 65 industrial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this research is purposive sampling, resulting in 60 companies that meet the research criteria during the observation period. The data analysis method used in this study is multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that Green Accounting has a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility (CSR), Gender Diversity, and Age Diversity of the Board of Directors do not have a significant effect on financial performance. Simultaneously, Corporate Social Responsibility (CSR), Green Accounting, Gender Diversity, and Age Diversity of the Board of Directors have a significant effect on financial performance.

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