股权结构和企业社会责任对印尼矿业公司财务绩效和企业价值的影响

Fadrul Fadrul, B. Budiyanto, N. Asyik
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引用次数: 2

摘要

本研究旨在检验机构所有权、管理层所有权和企业社会责任对财务绩效的影响(模型一)。本研究还对机构所有权、管理层所有权、企业社会责任和财务绩效对企业价值的影响(模型二)进行了相关测试。使用的人口是39家矿业公司,采用饱和样本技术进行抽样。在SPSS软件的帮助下,采用路径分析技术进行数据分析。结果表明,机构所有权和企业社会责任对财务绩效有显著影响,而管理层所有权对财务绩效没有显著影响。研究发现,机构所有权、管理层所有权、企业社会责任和财务绩效对企业价值有显著影响。此外,财务绩效能够部分中介机构所有权和企业社会责任对企业价值的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian
This study is intended to examine the effect of institutional ownership, managerial ownership, and CSR on financial performance (Model I). This study also conducted tests related to the effect of institutional ownership, managerial ownership, CSR, and financial performance on firm value (Model II). The population used is 39 mining sector companies with a sampling technique using a saturated sample technique. Data analysis was carried out using path analysis techniques with the help of SPSS. The results show that institutional ownership and CSR have a significant effect on financial performance, while managerial ownership has no significant effect on financial performance. Institutional ownership, managerial ownership, CSR, and financial performance were found to have a significant effect on firm value. In addition, financial performance is proven to be able to partially mediate the effect of institutional ownership and CSR on firm value.
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