Open AccessPENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN
Author(s) -
Edwin Wibisono,
Rosinta Ria Panggabean
Publication year - 2020
Publication title -
balance
Language(s) - English
Resource type - Journals
eISSN - 2620-4320
pISSN - 1693-9441
DOI - 10.25170/balance.v16i1.1287
Subject(s) - intellectual capital , stock exchange , business , variables , sample (material) , accounting , variable (mathematics) , corporate social responsibility , manufacturing , business administration , statistics , finance , marketing , mathematics , chemistry , chromatography , mathematical analysis , ecology , biology
The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.