사회성과인센티브(SPC)참여기업의 기업가정신과 기업의 재무성과와 비재무적 성과의 관계에서 기업지향성의 매개효과
The Mediating Effect of Corporate Orientednessbetween the Entrepreneurship and Financial and Non－financial Performance of Participating in Social Progress Credit(SPC)
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[연구목적]본 연구는 사회성과인센티브 참여기업을 대상으로 기업가정신과 기업성과와의 관계를 살펴보고 기업지향성의 매개효과를 검증하는 것을 목표로 한다. 이를 통해 사회적기업의 성과개선 방향을 제시하고자 한다. [연구방법]사회적가치연구원에서 조사한 2021년 SPC 참여기업의 원자료를 사용하여 표본으로 설정하였다. 수집된 자료는 빈도분석, 탐색적 요인분석, 신뢰도분석, 피어슨 상관분석, 위계적회귀분석을 통해 분석하였다. [연구결과]본 연구의 연구결과를 요약하면 다음과 같다. 첫째, 기업가정신이 기업지향성에 미치는 영향에 있어 모두 유의하게 정(＋)의 영향을 미치는 것으로 나타나 기업가정신이 기업지향성을 높이는 선행요인으로서 작용함을 확인하였다. 둘째, 기업가정신이 기업성과에 미치는 영향 관계에 있어서 기업가정신이 우수할수록 재무성과와 사회성과 모두 높게 나타나는 것으로 나타났다. 셋째, 기업지향성과 기업성과에 미치는 영향 관계에 있어서, 기업지향성은 재무성과와 사회성과에 유의한 정(＋)의 영향을 미치는 것으로 나타나 기업성과를 키우기 위해 주요한 역할을 하는 것을 확인할 수 있었다. 넷째 기업가정신과 재무성과 간의 관계에서 기업지향성이 매개효과를 가지는 것으로 나타났다. [연구의 시사점]본 연구는 기존연구에서 거의 다루지 않았던 사회성과인센티브 참여하는 사회적기업을 대상으로 연구를 수행하였고, 사회적기업의 성장에 있어서 유용한 정보를 제공할 것으로 기대된다.
Abstract
[Purpose]This study aims the mediating effect of corporate orientation relationship between entrepreneurship and corporate performance for companies participating in social progress credit. Through this, we intend to present the direction of performance improvement of social enterprises. [Methodology]It was set as a sample using the SPC participating companies surveyed by the Social Value Research Institute in 2021. Analyzed through frequency analysis, exploratory factor analysis, Reliability Analysis, Pearson correlation analysis, and Hierarchical regression analysis. [Findings]The summary of the research results is as follows. First, it was found that entrepreneurship had a significant positive (＋) effect on corporate orientation. Second, in the relationship between the influence of entrepreneurship on corporate performance, it was found that the better entrepreneurship, the higher the financial and social performance. Third, in the relationship between corporate orientation and corporate performance, corporate orientation was found to have a significant positive (＋) effect on financial and social performance, confirming that it plays a major role in enhancing corporate performance. Fourth, it was found that corporate orientation had a mediating effect in the relationship between entrepreneurship and financial performance. [Implications]This study was conducted on social enterprises participating in social progress credit which were rarely covered in previous studies, and is expected to provide useful information on the growth of social enterprises.
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