情报资本、CSR和GCG对2018 -2019年上市企业制造财务业绩的影响

Erni Dwijayanti, Risal Rinofah, Pristin Prima Sari
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引用次数: 0

摘要

本研究的目的是确定智力资本、企业社会责任(CSR)和良好公司治理(GCG)对2015-2019年在IDX上市的制造业公司财务绩效的影响。本研究使用的变量为智力资本、企业社会责任(CSR)和良好公司治理(GCG)变量作为因变量,因变量为财务绩效。这种类型的研究是定量方法的描述性研究。本研究的对象是一家2015-2019年期间在IDX注册的制造公司。二级数据来源于9家公司的年报,有目的的抽样。然后利用多元线性回归技术对数据进行分析。经t检验的研究结果显示,变量智力资本(X1)对财务绩效(Y)无显著影响,显著值为0.169 > 0.05;企业社会责任(X2)变量对财务绩效有显著影响(Y),显著值为0.003 < 0.05;良好企业政府(X3)变量对财务绩效(Y)有显著影响,显著值为0.026 < 0.05。关键词:智力资本;企业社会责任;良好的公司管治;财务业绩
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Pengaruh Intellectual Capital, CSR, dan GCG terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019
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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