Dari, Ayu Wulan (2023) Pengaruh Good Corporate Governance (gcg), Pengungkapan Corporate Social Responsibility (csr) Dan Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdapat di Bursa Efek Indonesia Periode 2020-2022. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to determine the influence of Good Corporate Governance, Corporate Social Responsibility and Intellectual Capital on Financial Performance in Property and Real Estate companies listed on the IDX in 2020- 2022. The population in this study is property and real estate companies listed on the IDX in 2020-2022. This study used purposive sampling techniques in determining samples. The sample used was 14 companies from a population of 65 companies from 2020 to 2022. In this study, the dependent variable is Financial Performance with Return On Asset (ROE) measurement. The inependent variables used in this study are Good Corporate Governance with a measurement mechanism for independent board of commissioners, institutional share ownership and audit committee. Corporate Social Responsibility variables are measured by Global Reporting Initiative (GRI) disclosures. Intellectual Capital variables are measured by Pulic theory consisting of VACA, VAHU and STVA. In this study using quantitative data and the data source obtained is a secondary data source. This study used multiple linear analysis techniques using the help of SPSS version 29. The results of the study partially show that institutional ownership and intellectual capital affect financial performance while the independent board of commissioners, audit committee and Corporate Social Responsibility have no effect on financial performance. Simultaneously, the independent board of commissioners, institutional shareholders, audit committee, Corporate Social Responsibility and Intellectual Capital together influence financial performance.
Item Type: | Thesis (Other) |
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Contributors: | Contribution Contributors NIDN/NIDK Sponsor Azwirman, Azwirman 1010077302 |
Uncontrolled Keywords: | Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital, Financial Performance |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | > Akuntansi S.1 |
Depositing User: | Erza Pebriani S.Pd |
Date Deposited: | 04 Aug 2025 07:55 |
Last Modified: | 04 Aug 2025 07:55 |
URI: | https://repository.uir.ac.id/id/eprint/26717 |
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