Effect of Company Characteristics and Profitability on Financial Performance With Corporate Social Responsibility as an Intervening Variable (Study on Manufacturing Companies in the Consumption Goods Industry Sector Listed on the BEI in 2019-2021)

The aim of this research is to determine the ability of Corporate Social variables to mediate the influence of company characteristics and profitability on financial performance in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2019-2021. Using quantitative methods, using purposive sampling technique. using Smart Partial Least Square 3.2.7. The results this research show that company size, board of commissioners and profitability have no effect on financial performance, while leverage and Corporate Social Responsibility (CSR) have an effect on financial performance. Company size, leverage and board of commissioners have no effect on Corporate Social Responsibility (CSR), while profitability has an effect on Corporate Social Responsibility (CSR). Corporate Social Responsibility (CSR) is able to mediate the relationship between profitability and financial performance, while Corporate Social Responsibility (CSR) is not able to mediate the relationship between company size, leverage, and the board of commissioners and financial performance.