THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE

Authors

  • Safiga Aulia Romadon Fakultas Ekonomi, Kosgoro Institut Bisnis and Informatika 1957
  • Zara Tania Rahmadi Fakultas Ekonomi, Kosgoro Institut Bisnis and Informatika 1957
  • Kiswanto Danu Tryas Fakultas Ekonomi, Kosgoro Institut Bisnis and Informatika 1957

Keywords:

Intellectual Capital, Institutional Ownership, Managerial Ownership, Independent Commissioner, Corporate Social Responsibility, Corporate Performance

Abstract

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 11