PERAN INTELLECTUAL CAPITAL DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE

نویسندگان

چکیده

Tujuan penelitian ini untuk mengetahui pengaruh langsung dari corporate social responsibility (CSR) terhadap financial performance, serta tidak performance melalui intellectual capital sebagai variabel mediasi. Pengolahan data menggunakan software Smart PLS. Data berasal laporan tahunan masing-masing perusahaan yang tergolong subsektor bank dan terdaftar pada Bursa Efek Indonesia periode 2011-2018. kuantitatif sekunder tersebut dihitung rumus Corporate Social Disclosure Index indikator CSR, Value Added Intellectual Coefficient (VAICTM) capital, Tobin’s Q performance. Hasil membuktikan adanya positif

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ژورنال

عنوان ژورنال: Journal of applied business administration

سال: 2021

ISSN: ['2548-9909']

DOI: https://doi.org/10.30871/jaba.v4i2.2131