Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility, dan Islamic Corporate Governance Terhadap Kinerja Perbankan Syariah di Indonesia Periode 2016-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 15-22
Author(s):  
Novi Tri Astuti ◽  
Siti Suharni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Islamic Banking ◽  
Corporate Social ◽  
Program Version

Abstract— This study aims to examine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the Performance of Islamic Banking in Indonesia. Technique in intake of sample use method of purposive sampling. Data obtained from the secondary data is the annual report of 11 Islamic Commercial Banks in Indonesia registered in OJK over a period of years 2016-2018. Data analysis was done with a doble linier regression with SPSS program version 16.00 for windows. The results showed that the variable Intellectual Capital has significantly affect on financial performance of Islamic Banking in Indonesia 2016-2018 Period. While the variables  Islamic Corporate Social Responsibility and Islamic Corporate Governance is no significantly affect on financial performamce.of Islamic Banking in Indonesia 2016-2018 Period. Keywords—: Intellectual Capital; Islamic Corporate Social Responsibility; Islamic Corporate Governance; Performance of Islamic Banking.

Does Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 69
Author(s):  
Florentina Cindy Finishtya ◽  
Sriniyati Sriniyati ◽  
Erlinda Nur Khasanah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Research Method ◽  
Annual Report ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Firms ◽  
Corporate Social

ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.

scholarly journals HUBUNGAN INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILTY DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

El Dinar ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 87-99
Author(s):  
Supami Wahyu Setiyowati ◽  
Mardiana Mardiana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Islamic Banking ◽  
Financial Reports ◽  
Corporate Social

Financial performance is an achievement obtained by companies, especially in the financial statements contained in financial reports for a certain period. The purpose of this study is to determine the relationship between intellectual corporate social responsibility (CSR) and corporate governance (CG) on financial performance in Islamic banking companies. This research is a quantitative research. Using purposive sampling. The population of Islamic banking companies is on the Indonesia Stock Exchange for the period 2014-2018. The sample is 6 Islamic banking companies. The data analysis technique uses multiple regression. The results showed that simultaneously and partially intellectual capital, corporate social responsibility, and corporate governance influenced financial performance. The conclusion is that the higher the intellectual capital, the higher the financial performance. The increased disclosure of corporate social responsibility shows an increase in financial performance. Implementation of corporate governance improves financial performance. Advice for investors and potential investors to see an increase in intellectual capital, disclosure of corporate social responsibility and corporate governance before investing to see the company's overall performance to benefit

scholarly journals The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance

2020 ◽  
Vol 9 (1) ◽  
pp. 61
Author(s):  
Amrie Firmansyah ◽  
Yusuf Yusuf
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Value Relevance ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.</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

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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 Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

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.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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