Antara, Rizky Windu (2023) PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN. Other thesis, UPN "Veteran" Yogyajarta.
![[thumbnail of 2. Cover_142190117_Rizky Windu Antara.pdf]](http://eprints.upnyk.ac.id/style/images/fileicons/text.png) |
Text
2. Cover_142190117_Rizky Windu Antara.pdf Download (81kB) |
|
Text
3. Abstrak_142190117_Rizky Windu Antara.pdf Download (46kB) |
|
Text
4. Lembar Pengesahan_142190117_Rizky Windu Antara.pdf Download (510kB) |
|
Text
5. Daftar Isi_142190117_Rizky Windu Antara.pdf Download (63kB) |
|
Text
6. Daftar Pustaka_142190117_Rizky Windu Antara.pdf Download (116kB) |
|
Text
1. Skripsi Fulltext_142190117_Rizky Windu Antara.pdf Restricted to Repository staff only Download (986kB) |
Abstract
v
ABSTRAK
Analisis kinerja keuangan perusahaan perlu dilakukan untuk mengukur sejauh
mana pencapaian perusahaan dari sisi keuangan. Pada tahun 2019 hingga 2021, PT
Indofarma (Persero) Tbk., mencatatkan penurunan kinerja yang diukur dengan
ROA di saat rata-rata industri kesehatan mengalami peningkatan kinerja. Penelitian
ini bertujuan untuk menguji secara empiris bagaimana pengaruh ukuran
perusahaan, corporate social responsibility, leverage, dan intellectual capital
terhadap kinerja keuangan perusahaan kesehatan yang terdaftar di Bursa Efek
Indonesia periode 2017-2021. Penelitian ini menggunakan data sekunder berupa
laporan tahunan dan laporan keuangan perusahaan yang diambil dari Bursa Efek
Indonesia. Metode penelitian ini menggunakan jenis penelitian kuantitatif dengan
menggunakan teknik purposive sampling untuk pemilihan sampelnya. Hasil
penelitian menunjukkan bahwa corporate social responsibility tidak memiliki
pengaruh terhadap kinerja keuangan perusahaan, sedangkan intellectual capital,
ukuran perusahaan, dan leverage berpengaruh signifikan terhadap kinerja keuangan
perusahaan.
Kata kunci: ukuran perusahaan, corporate social responsibility, leverage,
intellectual capital, kinerja keuangan
vi
ABSTRACT
Analysis of the company's financial performance needs to be done to measure
the extent of the company's achievements from the financial side. In 2019 to 2021,
PT Indofarma (Persero) Tbk. recorded a decline in performance as measured by
ROA when the average pharmaceutical industry experienced an increase in
performance. This study aims to examine empirically how the effect of company
size, corporate social responsibility, leverage, and intellectual capital on the
financial performance of healthcare companies listed on the Indonesia Stock
Exchange for the period 2017-2021. This study uses secondary data in the form of
annual reports and company financial reports taken from the Indonesia Stock
Exchange. This research method uses a type of quantitative research using
purposive sampling technique for sample selection. The results showed that
corporate social responsibility had no effect on the company's financial
performance, while intellectual capital, company size, and leverage had a
significant effect on the company's financial performance.
Keywords: company size, corporate social responsibility, leverage, intellectual
capital, financial performance
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | company size, corporate social responsibility, leverage, intellectual capital, financial performance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 15 May 2023 04:01 |
| Last Modified: | 17 May 2023 08:06 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/35325 |
Actions (login required)
 |
View Item |