Authors:

Novi Mariyantini, I.G.A.M Asri Dwija Putri

Abstract:

“ABSTRAK Pengungkapan Corporate Social Responsibility (CSR) dan Intellectual Capital dalam perusahaan dapat menyebabkan kinerja keuangan suatu perusahaan makin meningkat. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Intellectual Capital pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2013-2016. Sampel penelitian yang diperoleh sebanyak 97 perusahaan dengan menggunakan metode nonprobability sampling, yaitu purposive sampling. Regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa Corporate Social Responsibility memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Intellectual Capital juga memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Kata kunci: corporate social responsibility, intellectual capital, kinerja keuangan ABSTRACT Disclosure of Corporate Social Responsibility (CSR) and Intellectual Capital in company can cause financial performance of a company to increase. This research has a purpose to know the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of banks listed on the Indonesia Stock Exchange in the period 2013-2016. The sample of the research is 97 companies using nonprobability sampling method, that is purposive sampling. Multiple linear regression is a data analysis technique used in this study. The results of the analysis show that Corporate Social Responsibility has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Intellectual Capital also has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Keywords: corporate social responsibility, intellectual capital, financial performance”

Keywords

corporate social responsibility, intellectual capital, kinerja keuangan ABSTRACT Disclosure of Corporate Social Responsibility (CSR) and Intellectual Capital in company can cause financial performance of a company to increase. This research has a purpose to know the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of banks listed on the Indonesia Stock Exchange in the period 2013-2016. The sample of the research is 97 companies using nonprobability sampling method, that is purposive sampling. Multiple linear regression is a data analysis technique used in this study. The results of the analysis show that Corporate Social Responsibility has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Intellectual Capital also has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Keywords: corporate social responsibility, intellectual capital, financial performance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-37053

Published

2018-05-02

How To Cite

MARIYANTINI, Novi; PUTRI, I.G.A.M Asri Dwija. Pengaruh CSR dan Intellectual Capital pada Kinerja Keuangan Perbankan di Bursa Efek Indonesia Periode 2013-2016.E-Jurnal Akuntansi, [S.l.], v. 23, n. 2, p. 1171-1200, may 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-37053. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p14.

Citation Format

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Issue

Vol 23 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License