智力资本、企业社会责任和良好公司治理对印尼银行业财务绩效的影响

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI:10.2991/aebmr.k.210717.003

Sigit Hermawan, Aisha Hanif, Sarwendah Biduri, Nurasik, Puput Wijayanti

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引用次数: 2

摘要

本研究旨在确定印度尼西亚的智力资本(IC)、企业社会责任(CSR)和良好的公司治理(GCG)对银行财务绩效的影响。抽样方法采用目的抽样法。本研究选取了15家在印尼证券交易所(IDX)上市的银行公司作为样本。使用的数据是次要的。本研究使用的数据分析方法是多元线性回归。本研究结果表明，IC、CSR和GCG对IDX上市银行公司的财务绩效具有部分且同时的影响。关键词:智力资本、企业社会责任、良好的公司治理、财务绩效

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Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia

This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX. Keywords—intellectual capital, corporate social responsibility, good corporate governance, and financial performance

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Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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