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Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Company performance is something that is produced by the company in a certain period in accordance with predetermined standards and policies. The performance of the banking industry sector which increases continuously from the time of citizenship is caused by internal and external factors as well as by intellectual capital and corporate social responsibility. Intellectual Capital and Corporate Social Responsibility against Company Performance with Corporate Governance as Intervening Variables in Banking Companies Listed on the Indonesia Stock Exchange.
The population in this study were 43 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The sampling technique used purposive sampling which produced 36 samples. Data analysis was performed using the Structural Equation Model Partial Least Square (SEM-PLS) method.
The results of the study show that: 1) intellectual capital (VAIC) affects the performance of the company. 2) intellectual capital (VAIC) does not affect with corporate governance 3) corporate governance affects company performance.4) Intellectual capital (VAIC) does not affect company performance through corporate governance 5) corporate social responsibility towards company performance. 6) corporate social responsibility towards corporate governance 7) corporate social responsibility towards company performance through corporate governance.

Keywords: Intellectual Capital, Corporate Social Responsibility, Corporate Performance, Corporate Governance

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0040)
10 07. 219 (0040)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0040)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 252 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0040)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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