PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

AJI, AGNES YULITA PUTRI (2019) PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aimed at obtaining empirical evidence regarding the effect of Intellectual Capital and Corporate Social Responsibility on Financial Performance of Company’s as measured by Return On Assets (ROA). Intellectual Capital (IC) in this study uses Pulic model i.e. Value Added Intellectual Coefficients (VAICTM) consisted of three main components are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The Object for this research are manufacturing companies of consumer goods industry sector in Indonesia Stock Exchange (IDX) during 2015, 2016, and 2017. This research use purposive sampling method and obtained 22 companies or 66 observations. This study uses a model of statistic analysis in the form of multiple regression test. The results of this research show that: 1) Value Added Capital Employed (VACA) influence to Return On Assets (ROA), 2) Value Added Human Capital (VAHU) does not influence to Return On Assets (ROA), 3) Structural Capital Value Added (STVA) influence to Return On Assets (ROA), 4) Corporate Social Responsibility does not influence to Return On Assets (ROA). Keywords : Intellectual Capital, Corporate Social Responsibility, Return On Assets (ROA). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan yang diukur dengan Return On Assets (ROA). Intellectual Capital dalam penelitian ini menggunakan model Pulic yaitu Value Added Intellectual Coefficients (VAICTM) yang terdiri dari tiga komponen yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015, 2016 dan 2017. Sampel penelitian berjumlah 22 perusahaan atau 66 data observasi yang dipilih dengan metode purposive sampling. Penelitian ini menggunakan model analisis statistik dalam bentuk uji regresi berganda. Hasil penelitian ini menunjukan bahwa: 1) Value Added Capital Employed (VACA) berpengaruh positif terhadap Return On Assets (ROA), 2) Value Added Human Capital (VAHU) tidak berpengaruh terhadap Return On Assets (ROA), 3) Structural Capital Value Added (STVA) berpengaruh positif terhadap Return On Assets (ROA), 4) Corporate Social Responsibility tidak berpengaruh terhadap Return On Assets (ROA). Kata Kunci : Intellectual Capital, Corporate Social Responsibility, Return On Assets (ROA).

Item Type: Thesis (S1)
Call Number: SE/32/19/113
NIM: 43215010244
Uncontrolled Keywords: Intellectual Capital, Corporate Social Responsibility, Return On Assets (ROA).
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 20 May 2019 01:51
Last Modified: 20 May 2019 01:51
URI: http://repository.mercubuana.ac.id/id/eprint/48114

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