رابطه مسئوليت اجتماعي و رتبه اعتباري بر نوآوري

The relationship between social responsibility and credit rating on innovation

تحقيق حاضر با هدف بررسي رابطه مسئوليت اجتماعي و رتبه اعتباري بر نوآوري در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران انجام شد. اين ﺗﺤﻘﯿﻖ ﺑﺮ ﻣﺒﻨﺎي ﻫﺪف، از ﻧﻮع ﮐﺎرﺑﺮدي و ﺑﺮ ﻣﺒﻨﺎي ﻣﺎﻫﯿﺖ و روش، از ﻧﻮع ﺗﻮﺻﯿﻔﯽ- ﻫﻤﺒﺴﺘﮕﯽ مي باشد. ﺟﺎﻣﻌﻪ آﻣﺎري تحقيق ﮐﻠﯿﻪ ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان در طي سالهاي 1395 تا 1399 است، كه شامل 475 شركت مي باشد. ﻧﻤﻮﻧﻪ گيري ﺑﻪ روش ﺣﺬف ﺳﯿﺴﺘﻤﺎﺗﯿﮏ مي باشد كه ﺗﻌﺪاد 61 ﺷﺮﮐﺖ واﺟﺪ ﺷﺮاﯾﻂ نمونه آﻣﺎري ﺗﺤﻘﯿﻖ ﺷﺪﻧﺪ. روش و ابزار گردآوري داده ها در اﯾﻦ تحقيق ﺑﺮاي ﺗﺒﯿﯿﻦ ﻣﺒﺎﻧﯽ ﻧﻈﺮي و ﺗﺌﻮرﯾﮑﯽ ﺗﺤﻘﯿﻖ ﺑﻪ روش ﮐﺘﺎﺑﺨﺎﻧﻪ اي ﺻﻮرت ﮔﺮﻓﺘﻪ اﺳﺖ. همچين داده ﻫﺎي ﻣﻮرد ﻧﯿﺎز ﺑﺮاي ﺗﺒﯿﯿﻦ و آزﻣﻮن ﻣﺘﻐﯿﺮﻫﺎي ﻣﻮﺟﻮد، از ﭘﺎﯾﮕﺎه ﻫﺎي اﻃﻼﻋﺎﺗﯽ ﺳﺎزﻣﺎن ﺑﻮرس اوراق ﺑﻬﺎدار و ﺑﺎﻧﮏ ﻫﺎي اﻃﻼﻋﺎﺗﯽ آﻧﻬﺎ در سايت كدال و اﺳﺘﻔﺎده از ﻧﺮم اﻓﺰار ره آورد ﻧﻮﯾﻦ دريافت ﺷﺪه اﺳﺖ. در اين تحقيق سه فرضيه طراحي شده است كه ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﮐﻪ در ﺳﻄﺢ اﻃﻤﯿﻨﺎن 95 درﺻﺪ ارﺗﺒﺎط ﻣﺜﺒﺖ ﻣﻌﻨﺎداري ﺑﯿﻦ ﻣﺘﻐﯿﺮﻫﺎي اﻧﺪازه ﺷﺮﮐﺖ ﺑﺎ نوآوري وﺟﻮد دارد و همچنين ارﺗﺒﺎط ﻣﻨﻔﯽ ﻣﻌﻨﺎداري ﺑﯿﻦ ﺑﺎزده دارﯾﯽ ﺑﺎ نوآوري وﺟﻮد دارد. ﻫﻤﭽﻨﯿﻦ ارﺗﺒﺎط ﻣﻌﻨﺎداري ﺑﯿﻦ ﻣﺘﻐﯿﺮﻫﺎي مسئوليت اجتماعي شركت، رتبه اعتباري و اﻫﺮم ﻣﺎﻟﯽ ﺑﺎ نوآوري؛ و ﺑﺎزده داراﯾﯽ ﻫﺎ ﺑﺎ نوآوري ﻣﺸﺎﻫﺪه ﻧﮕﺮدﯾﺪ.

The present research was carried out with the aim of investigating the relationship between social responsibility and credit rating on innovation in companies listed on the Tehran Stock Exchange. This research is descriptive-correlation based on the purpose of the application and on the basis of the nature and method. The statistical population of the research is all the companies accepted in the Tehran Stock Exchange during the years 2015 to 2019, which includes 475 companies. Sampling is by systematic elimination method, and the number of 61 companies that meet the conditions of the statistical sample were investigated. Method and The tool of data collection in this research to explain the theoretical and theoretical basis of the research was done in the library method. Such data needed to explain and test the available variables, from the databases of the Stock Exchange Organization and Atala Banks. Most of them are on the Kodal site And the use of new software has been received._x000D_ Three hypotheses have been designed in this research, and the results of this research showed that at the 95 percent confidence level, there is a significant positive relationship between the variables of company size and innovation, and there is also a significant negative relationship between profitability and innovation. Also, the significant relationship between the variables of corporate social responsibility, credit rating and financial leverage with innovation; And don t look at the return on assets with innovation.