PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR MAKANAN DAN MINUMAN SERTA PRODUK RUMAH TANGGA TIDAK TAHAN LAMA

BELLA NATASHA YOGASURIA, . (2025) PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR MAKANAN DAN MINUMAN SERTA PRODUK RUMAH TANGGA TIDAK TAHAN LAMA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), dan Intellectual Capital (IC) terhadap kinerja keuangan perusahaan manufaktur pada sub sektor makanan dan minuman serta produk rumah tangga tidak tahan lama. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder yang diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) perusahaan. Populasi penelitian meliputi perusahaan manufaktur di sub sektor makanan dan minuman serta produk rumah tangga tidak tahan lama yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Sampel penelitian terdiri atas 129 observasi yang dipilih dengan metode purposive sampling. Data yang terkumpul dianalisis menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sebaliknya, GCG yang diproksikan melalui latar belakang pendidikan dewan komisaris dan keberagaman gender dewan komisaris, serta CSR, tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.*****This study aims to provide empirical evidence regarding the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Intellectual Capital (IC) on the financial performance of manufacturing companies in the food and beverage as well as non-durable household products sub-sectors. This research employs a quantitative method using secondary data obtained from companies' annual reports and sustainability reports. The study population includes manufacturing companies in the food and beverage as well as non-durable household products sub-sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consists of 129 observations selected using purposive sampling. The collected data were analyzed using panel data regression with the assistance of EViews 12 software. The findings indicate that Intellectual Capital has a positive and significant effect on the financial performance of the companies. In contrast, GCG, proxied by the educational background and gender diversity of the board of commissioners, and CSR do not have a significant effect on the companies’ financial performance.

Item Type:	Thesis (Sarjana)
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 27899 not found.
Date Deposited:	06 Aug 2025 02:02
Last Modified:	06 Aug 2025 02:02
URI:	http://repository.unj.ac.id/id/eprint/57996

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