PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
ABSTRACT: The purpose of this
research is to examine the influence intellectual capital and corporate social
responsibility disclosure to firm performance both simultaneously and partialy
at manufacturing companies in Indonesia stock exchange. Data used is anually
report and financial report.
This research use the hypotesis testing research with census method where
the population are investigated. Total of population is 19 companies during two
years (2006-2007). Observation, 50 total of population is 38 companies which
analysed by multiple linear regression model.
The research result show that simultaneously, intellectual capital and
CSR disclosure influence to firm performance. It explains that independent
variabel coeficient (ether intellectual capital or CSR disclosure) is equall 0
(ß1 = -0,801 nad ß2 = 0,154). So that simultaneaously, intellectual capital and
CSR disclosure influence to firm performance and partialy, intellectual capital
to firm performance have negative influence. It denided the hypotesis which
hope to firm performance have positive influence.
Keyword: Intellectual capital,
corporate social responsibility, firms performance
Penulis: Rulfah M. Daud, Abrar
Amri
Kode Jurnal: jpakuntansidd080062
