Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Likuiditas dan Leverage terhadap Kinerja Keuangan Perusahaan pada Perusahaan Manufaktur

Financial performance is an achievement that has been achieved by the company and set forth in the company's financial statements for a certain period. The company as one form of organization has certain objectives to be achieved in an effort to meet the interests of the members of the company. Success in achieving company goals is a management achievement. One measure of company performance is the analysis of financial ratios. Financial performance is a picture of the achievement of the company's success can be interpreted as the results that have been achieved for various activities that have been carried out. The subject of this study uses companies in the invoice sector. The sampling technique used in this study was purposive sampling. The data analysis technique used is multiple linear regression. The results of this study support the hypothesis that CSR and Liquidity have a positive effect on the company's financial performance. The results of this study also show the role of company size (Size) is able to moderate the influence of CSR on the company's financial performance. The size of the company (Size) is able to moderate the effect of Liquidity on the company's financial performance