Open AccessPengaruh Tanggung Jawab Sosial dan Modal Intelektual terhadap Kinerja Keuangan Perusahaan (Studi pada BUMN yang Terdaftar di Bursa Efek Indonesia)
Author(s) -
Rahmatiah Rahmatiah,
Noor Hidayah
Publication year - 2018
Publication title -
jurnal akun nabelo
Language(s) - English
Resource type - Journals
eISSN - 2622-3090
pISSN - 2622-3082
DOI - 10.22487/j26223090.2018.v1.i1.10487
Subject(s) - intellectual capital , stock exchange , business , accounting , corporate social responsibility , business administration , sample (material) , finance , public relations , political science , chemistry , chromatography
This research aims to know and analyze the effect of social responsibility and intellectual capital both simultaneously and partially to company’s financial performance at state-owned enterprise (BUMN) listed on the Indonesia Stock Exchange. The type of research is quantitative and with the using secondary data. The total sample is nine companies which the research period is 2011-2015. Results show that simultaneously corporate social responsibility and intellectual capital influence the finance performance. Corporate social responsibility do not have effect while intellectual capital influence the financial performance partially.