PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

SARONI, VENIZIA BELLA PUTRI (2023) PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

The company will always strive to achieve its goals by increasing the efficiency and effectiveness of the company. One of the efforts in achieving the company's goals is to increase Intellectual Capital, Institutional Ownership, Managerial Ownership and Corporate Social Responsibility. This research was conducted to obtain empirical evidence regarding the influence of Intellectual Capital, Corporate Social Responsibility, and Institutional Ownership, Managerial Ownership on the company's financial performance. This research data uses secondary data. The population in this study are primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The data is taken from the company's annual report. The sample in this study amounted to 36 companies after being selected using the purposive sampling method. The data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test and hypothesis testing using SPSS version 24 program. The results of the study show that Intellectual Capital, Institutional Ownership, Managerial Ownership have a positive and significant effect on financial performance (ROE). Meanwhile, Corporate Social Responsibility does not significantly affect financial performance (ROE). However, together Intellectual Capital, Institutional Ownership, Managerial Ownership, and Corporate Social Responsibility positively and significantly affect financial performance (ROE) in primary consumer goods sector companies from 2017 to 2020. Keywords: Intellectual Capital, Institutional Ownership, Managerial Ownership, Corporate Social Responsibility, Financial Performance. Perusahaan akan selalu berupaya untuk mencapai tujuannya dengan meningkatkan efisiensi dan efektivitas perusahaan. Salah satu upaya dalam pencapaian tujuan perusahaan adalah dengan meningkatkan Intellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial dan Corporate Social Responsibility. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh Intellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial dan Corporate Social Responsibility terhadap kinerja keuangan perusahaan. Data penelitian ini menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Data diambil dari annual report perusahaan. Sampel dalam penelitian ini berjumlah 36 perusahaan setelah diseleksi dengan menggunakan metode purposive sampling. Metode analisa data yang digunakan yaitu uji statistik deskriptif, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis dengan menggunakan program SPSS versi 24. Hasil penelitian menunjukan bahwa Intellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap kinerja keuangan (ROE). Sedangkan Corporate Social Responsibility tidak berpengaruh signifikan terhadap kinerja keuangan (ROE). Namun, secara bersama-sama Intellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial dan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan (ROE) pada perusahaan sektor barang konsumen primer periode 2017 sampai dengan periode 2020. Kata Kunci: Intellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial, Corporate Social Responsibility, Kinerja Keuangan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120150
Uncontrolled Keywords: ntellectual Capital, Kepemilikan Institusional, Kepemilikan Manajerial, Corporate Social Responsibility, Kinerja Keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 18 Mar 2023 07:21
Last Modified: 18 Mar 2023 07:21
URI: http://repository.mercubuana.ac.id/id/eprint/75285

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