Corporate Social Responsibility, Intellectual Capital, Komisaris Independen, dan Kinerja Keuangan
Abstract
This study aims to determine the effect of corporate social responsibility, intellectual capital, and independent commissioners on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research used is the associative quantitative method. The type of data used is secondary data. The sample selection was done by purposive sampling so that a sample of 10 companies was obtained. Data processing uses the statistical program Eviews 10. The results of the t-test show that corporate social responsibility does not affect financial performance, intellectual capital has no effect on financial performance, and independent commissioners harm financial performance.
Keywords: Financial Performance; Corporate Social Responsibility; Intellectual Capital; Independent Commissioner
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References
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Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, 12(1), 37–52. http://jurnal.unsil.ac.id/index.php/jak
Fatimah, & Wahyuni, P. D. (2020). CURRENT Jurnal Kajian Akuntansi dan Bisnis Terkini. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(1), 438–457.
Freeman, R. E. (1999). Divergent stakeholder theory. Academy of Management Review, 24(2), 233–236. https://doi.org/10.5465/AMR.1999.1893932
Hariyawan, B. E., & Andayani. (2017). Pengaruh Struktur Modal, Ukuran, Profitabilitas Terhadap Nilai Perusahaan Dengan Pertumbuhan Sebagai Moderating Bayu. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Ieneke Santoso, H. R. (2018). Pengaruh Proporsi Komisaris Independen, Jumlah Direktur, Jumlah Komite Audit, Kepemilikan Saham Institusional, Kepemilikan Saham Manajemen Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi, 23(3), 334. https://doi.org/10.24912/je.v23i3.417
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 4, 77–132. https://doi.org/10.4159/9780674274051-006
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Lumbanraja, T. (2021). Pengaruh Good Corporate Governance ( Dewan Direksi, Dewan Komisaris, Dan Komite Audit ) Terhadap Profitabilitas. Jurakunman (Jurnal Akuntansi Dan Manajemen), 14(2), 159. https://doi.org/10.48042/jurakunman.v14i2.80
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Muslih, A. (2011). Artikel info. Aaaaa, 1(April), 9–22.
Pohan, E. S., Lestari, T., Ramdhani, D., Al-Khairiyah, S., Sultan, U., & Tirtayasa, A. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan: Studi Empiris Pada Sektor Teknologi Informasi dan Jasa. Jurnal Akuntansi, 6(2), 103–116. https://doi.org/10.24964/ja.v6i2.643
Prayanthi, I., & Laurens, C. N. (2020). Effect of Board of Directors, Independent Commissioners, and Committee Audits on Financial Performance in the Food and Beverage Sector. Laurens Klabat Journal of Management, 1(1), 66–89.
Pulic, A. (2000). VAICTM – An Accounting Tool for Intellectual Capital Management. International Journal Technology Management, 20(5/6/7/8), 702–714.
Rahayu, D. Y., Kurniati, T., & Wahyuni, S. (2020). Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2), 85–98. https://doi.org/10.30595/kompartemen.v18i2.7688
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Rosafitri, C. (2017). Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan. Journal of Accounting Science, 1(1), 1–20. https://doi.org/10.21070/jas.v1i1.775
Saragih, A. E., & Sihombing, U. T. (2021). Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 7(1), 1–17. https://doi.org/10.54367/jrak.v7i1.1133
Yulandari, L. F., & Gunawan, H. (2019). Pengaruh Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, 3(1), 36–50. https://doi.org/10.30871/jama.v3i1.938
Published
2022-11-26
How to Cite
NURMALA, Putri; RAHMAWATI, Fitri; ADIWIBOWO, Akhmad Sigit.
Corporate Social Responsibility, Intellectual Capital, Komisaris Independen, dan Kinerja Keuangan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3227-3236, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/90639>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p03.
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