PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, CSR, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on 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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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 INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/equ.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

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An Evaluation on CSR Expenditures and Its Relationship with Financial Performance Variables of the Nationalized Commercial Banks (NCBs) in Bangladesh

Global Disclosure of Economics and Business ◽

10.18034/gdeb.v8i1.94 ◽

2019 ◽

Vol 8 (1) ◽

pp. 7-19

Author(s):

Mst. Hasna Banu ◽

Aditi Sonia Aishi ◽

Taposh Kumar Neogy

Keyword(s):

Economic Development ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Significant Influence ◽

Commercial Banks ◽

Secondary Data ◽

Business World ◽

Performance Variables ◽

Corporate Social

At present corporate social responsibility (CSR) has become an important tool due to contribute the sustainable economic development by ensuring the different benefits for the stakeholders. Corporate social responsibility (CSR) expenditures are extending accepted issue for economic development in competitive business world. The study examines the corporate social responsibility (CSR) expenditures and its relationship with financial performance variables of the sample banks between the years 2012 to 2016 with the use of secondary data. Findings from the analysis display that the sample banks have contributed in the different activities under corporate social responsibility (CSR) program but the contributions were not sufficient over the study period. The study revealed that the corporate social responsibility (CSR) expenditures of the sample banks have shown increasing and decreasing tendency during the study period. The study also revealed that there is no significant influence of financial performance variables on corporate social responsibility (CSR) expenditures of the sample banks over the study period.

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PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

Jurnal Akuntansi ◽

10.25170/jara.v8i2.18 ◽

2015 ◽

Vol 8 (2) ◽

pp. 181-201

Author(s):

Yusi Mandaika ◽

Hasan Salim

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Financial Leverage ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.

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

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v9i1.5128 ◽

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

ABSTRACTThis 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.ABSTRAKPenelitian 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.

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Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v5i1.10681 ◽

2020 ◽

Vol 5 (1) ◽

pp. 21-35

Author(s):

Noer Noer Sasongko ◽

Ragil Kuning Puspawati ◽

Kusuma Wijayanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Manufacturing Companies ◽

Earnings Response Coefficient ◽

Response Coefficient ◽

Earnings Response ◽

Corporate Social

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient

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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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Pengaruh Tanggung Jawab Sosial dan Modal Intelektual terhadap Kinerja Keuangan Perusahaan (Studi pada BUMN yang Terdaftar di Bursa Efek Indonesia)

Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif ◽

10.22487/j26223090.2018.v1.i1.10487 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Rahmatiah Rahmatiah ◽

Noor Riefma Hidayah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Intellectual Capital ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

State Owned Enterprise ◽

Corporate Social ◽

Research Period

This research aims to know and analyze the effect of social responsibility and intellectual capital both simultaneously and partially to company’s financial performance at state-owned enterprise (BUMN) listed on the Indonesia Stock Exchange. The type of research is quantitative and with the using secondary data. The total sample is nine companies which the research period is 2011-2015. Results show that simultaneously corporate social responsibility and intellectual capital influence the finance performance. Corporate social responsibility do not have effect while intellectual capital influence the financial performance partially.

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