PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019)

NOVITASARI, DIAH (2022) PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of Intellectual Capital (IC) and Corporate Social Responsibility (CSR) on Financial Performance. Intellectual Capital (IC) variables consist of: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structure Capital Value Added (STVA) as well as Corporate Social Responsibility (CSR) variables are measured using the Corporate Social Responsibility Index (CSRIj). The dependent variable in this study is Financial Performance, the proxy used is Net Profit Margin (NPM). The data used in this study are secondary data in the form of financial statements and annual reports of companies listed on the Indonesia Stock Exchange. The population in this study amounted to 51 with the study period from 2015-2019. The samples used were 15 manufacturing companies in miscellaneous industry sectors listed on the Indonesia Stock Exchange that had met the criteria. The method of determining the sample by using purposive sampling. The data analysis technique used in this study is multiple linear regression analysis. The result of this study indicate that Value Added Capital Employed (VACA), Structure Capital Value Added (STVA) and Corporate Social Responsibility (CSR) have a positive effect on financial performance, while Value Added Human Capital (VAHU) has no effect on financial performance. Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structure Capital Value Added (STVA), Corporate Social Responsibility (CSR), Financial Performance, Net Profit Margin (NPM Tujuan penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital (IC) dan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan. Variabel Intellectual Capital (IC) terdiri dari : Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structure Capital Value Added (STVA) serta variabel Corporate Social Responsibility (CSR) yang diukur menggunakan Corporate Social Responsibility Indeks (CSRIj). Variabel dependen dalam penelitian ini yaitu Kinerja Keuangan, proksi yang digunakan adalah Net Profit Margin (NPM). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 51 dengan periode penelitian tahun 2015-2019. Sampel yang digunakan sebanyak 15 perusahaan manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria. Metode penentuan sampel dengan menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Value Added Capital Employed (VACA), Structure Capital Value Added (STVA) dan Corporate Social Responsibility (CSR) berpengaruh positif terhadap kinerja keuangan, sedangkan Value Added Human Capital (VAHU) tidak berpengaruh terhadap kinerja keuangan. Kata kunci : Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structure Capital Value Added (STVA), Corporate Social Responsibility (CSR), Kinerja Keuangan, Net Profit Margin (NPM).

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 306
Call Number:	SE/32/23/022
NIM/NIDN Creators:	43217010067
Uncontrolled Keywords:	Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structure Capital Value Added (STVA), Corporate Social Responsibility (CSR), Kinerja Keuangan, Net Profit Margin (NPM).
Subjects:	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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi 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
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	15 Feb 2023 08:42
Last Modified:	15 Feb 2023 08:42
URI:	http://repository.mercubuana.ac.id/id/eprint/74167

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