Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia

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.

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

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p09 ◽

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.

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

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah ◽

10.47467/alkharaj.v4i2.688 ◽

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

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IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2012.v16.i3.2329 ◽

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.

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

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.193 ◽

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.

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

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v2i2.4214 ◽

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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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v1i2.14 ◽

2020 ◽

Vol 1 (2) ◽

pp. 76-91

Author(s):

Ni Nyoman Yuningsih ◽

Ni Luh Gde Novitasari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

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Governance in Indonesia Banking Industries as an Effort to Improve their National Competitiveness

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v20i2.938 ◽

2017 ◽

Vol 20 (2) ◽

Author(s):

Erida Herlina

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Information Asymmetry ◽

Stock Exchange ◽

Banking System ◽

Public Confidence ◽

Good Corporate Governance ◽

Corporate Social

The bank’s transparency of their financial performance has been demanded by the public so that the banks have to demonstrate their products and activities. The banks’ health level assessment, currently being enacted by Bank Indonesia is a risk approach that includes Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC). The more Good Corporate Governance (GCG) assessment is geared today for the banks to strengthen their competitive position and increase investor confidence. This study is directed to test the accounting conservatism towards GCG as well as the consequence of GCG on the financial performance, Corporate Social Responsibility (CSR) and information asymmetry. This study used financial data published on the Indonesia Stock Exchange in 2008-2015 and 152 samples were taken from 19 banks data and tested using simple regression. The results show that Good Corporate Governance has an impact on financial performance, Corporate Social Responsibility, and information asymmetry. The better governance carried out by the banking system will have an impact on their competitiveness in an effort to increase public confidence to invest their funds.

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ANALISIS CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ISO STANDAR SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI LQ45)

Behavioral Accounting Journal ◽

10.33005/baj.v2i1.35 ◽

2019 ◽

Vol 2 (1) ◽

pp. 17-27

Author(s):

Widia Wahyuningrum

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Quantitative Research ◽

Good Governance ◽

Performance Testing ◽

Good Corporate Governance ◽

Iso Certification ◽

Corporate Social

This study aims to test Corporate Social Responsibility and Good Corporate Governance on the company's financial performance, testing the effect of ISO on company performance. This type of research is quantitative research. Through this research the researcher tries to test the financial performance of the company that is listing in LQ 45 which is influenced by Corporate Social Responsibility, Good Corporate Governance, and ISO Standard 14001. The results showed that GCG had a significant effect on Tobins Q, so that it can be interpreted that companies that implement GCG can help companies improve their financial performance. CSR has no significant effect on Tobins Q. It can be interpreted that CSR focuses more on the problems that might arise on the external company and does not have a direct influence on financial performance. GCG has a significant effect on ISO, this can be interpreted when companies that implement GCG and are accompanied by obtaining ISO certification, will be able to help each other in creating good governance for the company. CSR has no significant effect on ISO. It can be interpreted that companies that implement CSR have no influence on the ISO certification that the company has. ISO has an effect on Tobins Q. It can be interpreted that companies that have ISO certification can have a positive effect on the company's financial performance.

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