印度尼西亚证券交易所上市建筑公司的企业社会责任、GCG 和投资决策分析

Raras Devayanty, Muazaroh Muazaroh
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引用次数: 0

摘要

公司的盈利能力是指公司从会计期间开展的活动中获取净利润的能力。本研究旨在考察和描述企业社会责任、良好的公司治理和投资决策对盈利能力的影响。样本数量为 48 个建筑公司数据,采用目的性抽样标准。采用的分析技术是 F 检验和多元线性回归,并进行 t 假设检验。研究结果表明,企业社会责任对盈利能力有显著的负面影响,而良好的公司治理和投资决策对盈利能力的负面影响不明显。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis CSR, GCG dan Keputusan Investasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia
Profitability of a company is the company's ability to obtain net profit from activities carried out during the accounting period. The purpose of this research is to examine and describe the effect of corporate social responsibility, good corporate governance, and investment decisions on profitability. The number of samples is 48 construction company data with purposive sampling criteria. The analysis technique used is the F-test, and multiple linear regression with the t hypothesis test. The results of the study show that corporate social responsibility has a significant negative effect on profitability, while good corporate governance and investment decisions have an insignificant negative effect on profitability.
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