PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (Studi Empiris : Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2014)

Muhammad Iqbal - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study examine the effect of intellectual capital, and corporate social responsibility on the firm performance. The population in this study is manufacture company listed on the Indonesia Stock Exchange (IDX) period of 2012-2014. The sample in this study determined by purposive sampling with 60 companies. The method of analysis is using multiple regression model. The results show that: (1) intellectual capital was significant and positive impact on firm performance (sig. 0,0447). (2) corporate social responsibility was not significant impact on firm performance (sig. 0,2597)


Keywords : Intellectual Capital, Corporate Social Responsibility, Firm Performance




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References


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