Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)
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Authors:
Kadek Novia Suastyani, I Gede Ary Wirajaya
Abstract:
“This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance”
Keywords
intellectual capital, corporate social responsibility disclosure, market performance
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PDF:
https://jurnal.harianregional.com/akuntansi/full-44317
Published
2019-01-14
How To Cite
SUASTYANI, Kadek Novia; ARY WIRAJAYA, I Gede. Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI).E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 510 - 535, jan. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44317. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i01.p19.
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Issue
Vol 26 No 1 (2019)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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