scholarly journals Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan

2021 ◽  
Vol 31 (3) ◽  
pp. 635
Author(s):  
Olive Gracely Dumanauw ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Participant Observation ◽  
Capital Good ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Corporate Social

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.

scholarly journals Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan

2019 ◽  
pp. 1365
Author(s):  
Made Cahyani Prastuti ◽  
I G.A.N. Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Corporate Social ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies. Keywords: Financial performance, corporate social responsibility, intellectual capital

scholarly journals Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan

2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Citra Rosafitri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Determine Effect

This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange.This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of  64 is comprised of 16 companies that meet the criteria specified through purposive sampling.The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.

scholarly journals Effect of corporate social responsibility, good corporate governance and ownership structure on financial performance and firm value: A Study in Jakarta Islamic Index

2017 ◽  
Author(s):  
Amiruddin Jallo ◽  
Abdul Rahman Mus ◽  
Mursalim ◽  
Suryanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

This study explores several of the problems that are the objectives of this study: (1) Effect ofcorporate social responsibility, good corporate governance and ownership structure of financial performance.(2) Effect of corporate social responsibility, good corporate governance, ownership structure and financialperformance of the value of the company. (3) Effect of corporate social responsibility, good corporategovernance and ownership structure on corporate value through financial performance. The researchpopulation this is a 30 companies listed on Jakarta Islamic Index (JII) period in 2013 to 2015. There are 28companies as a research sample. Sampling technique used is purposive sampling. The analysis technique usedis partial least squares (PLS) with the help of SmartPLS version 3.0 analysis program. The results show that:(1) corporate social responsibility, good corporate governance and ownership structure has a positive andsignificant effect on financial performance. (2) Corporate social responsibility and ownership structure has apositive and insignificant effect on firm value. (3) Good corporate governance has a positive and significanteffect on firm value. (4) Corporate social responsibility and ownership structure have a positive andinsignificant effect on firm value as a mediated financial performance. (5) Good corporate governance has apositive and significant effect on firm value as a mediated financial performance.

scholarly journals DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 16 (2) ◽  
pp. 179
Author(s):  
Barbara Gunawan ◽  
Jihan Mawarni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Corporate Social

<p><em>This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.</em></p>

Pengaruh Intellectual Capital, CSR, dan GCG terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019

2021 ◽  
Vol 4 (2) ◽  
pp. 495-512
Author(s):  
Erni Dwijayanti ◽  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Dependent Variables ◽  
Corporate Social

The purpose of this study is to determine the influence of Intellectual Capital, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on financial performance in manufacturing companies listed on the IDX for the period 2015-2019. The variables used in this study are intellectual capital, corporate social responsibility (CSR), and good corporate governance (GCG) variables as dependent variables, while dependent variables are financial performance. This type of research is descriptive research with a quantitative approach. The subject of this study is a manufacturing company registered with the IDX for the period 2015-2019. Secondary data is obtained from the annual report of 9 companies with purposive sampling. Then the data is analyzed using multiple linear regression techniques. The results of the study with the t test showed that the variable Intellectual Capital (X1) had no significant effect on financial performance (Y) with a significance value of 0.169 > 0.05; Corporate Social Responsibility (X2) variables have a significant effect on financial performance (Y) with a significance value of 0.003 < 0.05; The Good Coporate Government (X3) variable has a significant effect on financial performance (Y) with a significance value of 0.026 < 0.05. Keywords: Intellectual Capital; Corporate Social Responsibility; Good Corporate Governance; Financial Performance

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

scholarly journals Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Riris Kharisma ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Test Method ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi pada Bank Umum Syariah di Indonesia)

2016 ◽  
Vol 2 (2) ◽  
pp. 136-151
Author(s):  
Maulidan Maulidan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Secondary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Test Variable ◽  
Corporate Social

AbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling method sample size obtained was 24 syariah general bank companies listed in bank Indonesia 2011-2013 . The analysis  technique used is multiple linear regression using SPSS 20.The study uses independent variable good corporate governance, corporate financial performance and dependent variable corporate social responsibility. the results of this study indicate that the simultaneous testing (F-test), variable good corporate governance, corporate financial performance have a significant influence on corporate social responsibility. in a partial test (T-test), variable good corporate governance size a have a significant influence on corporate social responsibility. while the variable corporate financial performance have no influence on corporate social responsibility. Keyword: good corporate governance, corporate financial performance, and                   corporate social responsibility.

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