Pengaruh Orientasi Pasar Dan Modal Intelektual Terhadap Kinerja Keuangan Dengan Laporan Keberlanjutan Sebagai Variabel Mediasi

Halida, Lina (2019) Pengaruh Orientasi Pasar Dan Modal Intelektual Terhadap Kinerja Keuangan Dengan Laporan Keberlanjutan Sebagai Variabel Mediasi. Magister thesis, Universitas Brawijaya.

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh orientasi pasar, serta modal intelektual terhadap kinerja keuangan perusahaan dengan mediasi laporan keberlanjutan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor manufaktur dan jasa non keuangan di Bursa Efek Indonesia periode 2013 - 2017. Jumlah observasi sebanyak 76 sampel yang dipilih melalui metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa orientasi pasar dan modal intelektual mampu meningkatkan kinerja keuangan. Namun, orientasi pasar dan modal intelektual tidak mampu meningkatkan kinerja keuangan melalui laporan keberlanjutan. Selanjutnya, hasil penelitian menunjukkan laporan keberlanjutan dapat menurunkan kinerja keuangan

English Abstract

The objective of this quantitative study is to assess and analyze the effect market orientation and intellectual capital on company’s financial performance with the mediation of sustainability report. Using purposive sampling method, manufacturing and non-financial service companies listed in the Indonesia Stock exchange in the period of 2013-2017 were selected as the sample, from which 76 observations were obtained. The results of the multiple linear regression analysis indicate that market orientation and intellectual capital are able to improve financial performance, but they are not able to improve financial performance through sustainability report. In addition, the results show that sustainability report can reduce financial performance.

Other obstract

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Item Type: Thesis (Magister)
Identification Number: TES/658.152/HAL/p/2019/041906274
Uncontrolled Keywords: MANAGEMENT - INVESTMENT, MANAGEMENT - CAPITALIZATION
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.152 Management of financial operations
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endang Susworini
Date Deposited: 20 Dec 2019 04:13
Last Modified: 20 Dec 2019 04:13
URI: http://repository.ub.ac.id/id/eprint/177252
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