E-JURNAL AKUNTANSI
Vol 33 No 9 (2023)

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Santi Yopie (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Jennifer Ilu (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)



Article Info

Publish Date
30 Sep 2023

Abstract

The occurrence of economic integration and technological progress has caused globalization to make business competitiveness increasingly tight. The level of business competition depends on investment from investors who are able to influence increased company performance. The research was conducted to examine the influence of intellectual capital and CSR on company performance and analyze the impact moderated by GCG. Sample selection was carried out using a purposive sampling technique resulting in 33 companies with a data period of 4 years, totaling 129 data. Data testing was carried out using multiple linear analysis. The research results show that intellectual capital, CSR, and GCG do not affect company performance. GCG is able to strengthen the relationship between intellectual capital and company performance and strengthen the relationship between CSR and company performance. Keywords: Intellectual Capital; CSR; GCG; Company Performance

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...