THE COMPARISON OF THE INFLUENCE OF INTELLECTUAL CAPITAL, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY FINANCIAL PERFORMANCE

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UEU » Journal » Akuntansi
Posted by [email protected] at 30/06/2021 14:22:44 • 459 Views

THE COMPARISON OF THE INFLUENCE OF INTELLECTUAL CAPITAL, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY FINANCIAL PERFORMANCE

Perbandingan Pengaruh Intellectual Capital, Kepemilikan Manajerial, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan

Created by :
Patricia Manasye Tiurma ( 20160102251 )
Rilla Gantino

Subject:	KINERJA KEUANGAN PERUSAHAAN
Alt. Subject :	FINANCIAL PERFORMANCE COMPANY
Keyword:	INTELLECTUAL CAPITAL MANAGERIAL OWNERSHIP INSTITUTIONAL OWNERSHIP CORPORATE SOCIAL RESPONSIBILITY FINANCIAL PERFORMANCE

Description:

This study aims to compare the effect of intellectual capital, managerial ownership, institutional ownership and corporate social responsibility on the financial performance of coal mining sub-sectors and infrastructure sub-sectors. The samples used are all sub-sector coal mining companies and infrastructure sub-sectors which are listing year 2014-2018 on www.idx.co.id website using nonprobability sampling method with a census technique sampling which is the number of samples used are 37 coal mining and infrastructure subsector companies. The analytical method used is multiple regression. The results of hypothesis testing show that intellectual capital, managerial ownership, institutional ownership and corporate social responsibility have a significant effect jointly on ROA and ROE of coal mining sub-sector companies, but does not significantly affect the company s ROE sub-sector infrastructure. Partially, managerial ownership affects insignificant financial performance in both sectors. Meanwhile, institutional ownership of coal mining companies has significant effect on ROA, but the effect is insignificant to the ROE and has no significant effect on the ROA and ROE infrastructure companies. Corporate social responsibility has a partially insignificant effect on ROA and ROE in the coal mining sub-sector, but has a negative and significant effect on ROA in the infrastructure sub-sector

Date Create	:	30/06/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1565
Collection ID	:	11_1565

Source :
International Journal of Trends in Accounting Research, Vol.1, No.1, 2020

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/the-comparison-of-the-influence-of-intellectual-capital-managerial-ownership-institutional-ownership-and-corporate-social-responsibility-on-company-financial-performance-20536.html

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