THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE

Safiga Aulia Romadon, Prisila Damayanty

Abstract

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance.

Keyword : Intellectul Capital, Institutional Ownership, Managerial Ownership, Independent Commissioner, Corporate Social Responsibility, and Corporate Performance

Full Text:

PDF

References

Allan, F., Sondakh, J. J., & Gamaliel, H. (2020). Pengaruh Intellectual Capital, Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal Riset Akuntansi Dan Auditing Universitas Sam Ratulangi Manado, 11(1), 1–15.

Citra Rosafitri. (2017). Interaksi Good Corporate Governance , Corporate Social Responsibility , Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan. Journal Of Accounting Science Universitas Muhammadiyah Sidoarjo, 1(1), 1–20.

Damayanti, P., Prihanto, H., & Fairuzzaman. (2021). Pengaruh Good Corporate Governance, Kepemilikan Saham Publik dan Profitabilitas Terhadap Tingkat Pengungkapan Corporate Sosial Responsibility. Jurnal Ekonomi Pembangunan, 7(2), 94–104.

Damayanty, P., Ayuningtyas, M., & Oktaviyanti. (2021). The Influence of Good Corporate Governance, Company Size, Profitability, and Leverage on Profit Management. Jurnal Literatus, 4(1), 90–97.

Damayanty, P., Djadang, S., & Mulyadi. (2020). Analysis on The Role Of Corporate Social Responsibility on Company Fundamental Factor Toward Stock Return (Study on Retail Industry Registered In Indonesia Stock Exchange). International Journal of Business, Economics and Law, 22(1), 34–43.

Damayanty, P., & Masrin, R. (2022). Pengaruh Struktur Kepemilikan Manajerial, Leverage, Financial Distress dan Risiko Litigasi Terhadap Konservatisme Akuntansi. Jurnal Bisnis Dan Manajemen, 2(2), 111–127.

Damayanty, P., & Putri, T. (2021). The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable. https://doi.org/10.4108/eai.14-9-2020.2304404

Damayanty, P., Wahab, D., & Safitri, N. (2022). Pengaruh Profitabilitas , Firm Size dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Edunomika, 06(02), 1–11.

Dewi, R. K., & Widagdo, B. (2012). Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan. Jurnal Manajemen Bisnis Universitas Muhammadiyah Malang, 2(1), 18.

Dharma, D. A., Damayanty, P., & Djunaidy, D. (2021). Analisis Kinerja Keuangan Dan Corporate Governance Terhadap Manajemen Laba. Jurnal Bisnis, Logistik Dan Supply Chain (BLOGCHAIN), 1(2), 60–66. https://doi.org/10.55122/blogchain.v1i2.327

Iqbal Bukhori. (2012). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI). Skripsi Universitas Diponegoro Semarang.

Kurniawati, H., Rasyid, R., & Setiawan, A. F. (2020). Pengaruh Intellectual Capital Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Muara Ilmu Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta, 4(1), 64–76.

Kuryanto, B., & Syafruddin, M. (2014). Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan. Jurnal Universitas Diponegoro Semarang, XI, 1–30.

Landion, V., & Lastanti, S. H. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan, Nilai Pasar Perusahaan dan Reputasi Perusahaan. Jurnal Akuntansi Universitas Trisakti Jakarta, 6(2), 215–232.

Lestari, W. D., & Yulianawati, I. (2015). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2011-2012. Jurnal Manajemen Dan Bisnis Universitas Muhammadiyah Surakarta, 19(2), 127–135.

Nurdiana, D. (2022). the Effect of Green Competitive Advantage and Supply Chain Management on Company Performance With Green Human Capital As a Moderating Variable. International Journal of Contemporary Accounting, 4(1), 77–96. https://doi.org/10.25105/ijca.v4i1.10407

Priyantini, T. W. (2017). Analisis Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2011-2016). Skripsi Universitas Islam Indonesia Yogyakarta.

Pulic, A. (2000). VAICTM – An Accounting Tool for Intellectual Capital Management. International Journal Technology Management Universitas of Graz Austria, 20(5/6/7/8), 702–714.

Rahmadi, Z. T., Imam, K., & Damayanty, P. (2023). Information on Firm Value Determinants Based on Investment Decision and Dividend Policy. International Journal of Artificial Intelegence Research, 7(1), 1–11.

Rahmawati, I. A., Rikumahu, B., & Dillak, V. J. (2017). Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi Dan Ekonomi Universitas PGRI Kediri, 2(2), 1–17.

Regina, R. (2020). Pengaruh Intellectual Capital, Good Corporate Governance dan Konservatisme Akuntansi Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) pada Tahun 2017-2019). Skripsi Universitas Islam Negeri Walisongo Semarang.

Selawati, R. (2019). Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2012-2016. In Raden Intan Repository. Skripsi Universitas Islam Negeri Raden Intan Lampung.

Setiyowati, W. S., & Mardiana. (2020). Hubungan Intellectual Capital, Corporate Social Responsibility Dan Corporate Governance Terhadap Kinerja Keuangan. Jurnal Keuangan Dan Perbankan Syariah Universitas Kanjuruhan Malang, 8(2), 87–99.

Susanto, C. M., & Ardini, L. (2016). Pengaruh Good Corporate Governance , Corporate Social Responsibility , Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi Sekolah Tinggi Ilmu Ekonomi Surabaya, 5(7), 1–17.

Widijarnoko. (1957). The Cost Effectiveness in the Engineering Procurement and Construction ( EPC ) Contractors Industry in Indonesia , the Implementation , Obstacles and Application for Logistic Persons That Handled the Custom Matter. Faculty of Economis and Bussiness, 16002–16008.

Wijayanti, S., & Siti Mutmainah. (2012). Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2009-2011. Journal of Accounting Universitas Diponegoro Semarang, 1(2), 1–15.

Refbacks

  • There are currently no refbacks.