NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT
Abstract: This paper described
the added value of Corporate Social Responsibility (CSR) and Intellectual
Capital (IC) viewed from the perspective of four value assessment. Four value
assessment consisted of economic performance, reputation value, parenting
advantage, and spiritual value. The conclusion showed that based on the
perspective of four value assessment, added value of economic performance used
the formula of Economic Value Added (EVA) for CSR and Value Added Intellectual
Capital (VAIC) for IC, reputation value used share prices and reputation
quotient, parenting advantage used the company's strategy, and spiritual value
used charity value.
Keywords: corporate social
responsibility; intellectual capital; added value of four value assessment
Penulis: Mirna Amirya
Kode Jurnal: jpakuntansidd120593
