智力资本与企业社会责任对企业绩效的影响

Asl Lindawati, Olivia The, Jonathan Tanuwijaya, Annisa Ramadhanty
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引用次数: 1

摘要

本研究旨在确定智力资本和企业社会责任对企业绩效的影响,并以资产收益率、股本收益率和托宾Q为代表。这项研究是一项定量研究。本研究样本为2016-2018年期间在印尼证券交易所上市的房地产和房地产公司,采用目的抽样方法选取,3年内共25家公司,共75家数据。采用SPSS 25软件进行多元回归分析。结果表明,智力资本对资产收益率、净资产收益率和托宾Q有正向影响,而企业社会责任对资产收益率和净资产收益率没有影响,但对托宾Q有正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence of Intellectual Capital and Corporate Social Responsibility toward Corporate Performance
This study aims to determine effect of intellectual capital and corporate social responsibility toward corporate performance that proxy by return on asset, return on equity and Tobin's Q . This research is a quantitative study. The samples in this research are property and real estate companies listed on Indonesia Stock Exchange period 2016-2018 while selected by purposive sampling method with total company were 25 companies in 3 years, then the data in total were 75 data. The analysis method used is multiple regression analysis using SPSS 25 software. The results indicate that the intellectual capital had a positive effect on return on asset, return on equity, and Tobin's Q. While corporate social responsibility had no effect on return on asset and return on equity but had a positive effect on Tobin's Q.
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