RAMDHANI, SYAHRUL (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
1. HALAMAN COVER.pdf Download (83kB) | Preview |
|
|
Text (ABSTRAK)
4. ABSTRAK.pdf Download (294kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN KARYA SENDIRI.pdf Download (285kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN SKRIPSI.pdf Download (361kB) | Preview |
|
|
Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf Download (302kB) | Preview |
|
|
Text (DAFTAR ISI)
6. DAFTAR ISI.pdf Download (298kB) | Preview |
|
|
Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf Download (248kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf Download (232kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf Download (246kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
10. BAB I.pdf Restricted to Registered users only Download (395kB) |
|
|
Text (BAB II)
11. BAB II.pdf Restricted to Registered users only Download (545kB) |
|
|
Text (BAB III)
12. BAB III.pdf Restricted to Registered users only Download (522kB) |
|
|
Text (BAB IV)
13. BAB IV.pdf Restricted to Registered users only Download (414kB) |
|
|
Text (BAB V)
14. BAB V.pdf Restricted to Registered users only Download (217kB) |
|
|
Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (269kB) |
|
|
Text (LAMPIRAN)
16. LAMPIRAN.pdf Restricted to Registered users only Download (582kB) |
Abstract
Penelitian ini bertujuan untuk menganalisa Pengaruh Corporate Social Responsibility dan Intellectual Capital Terhadap Kinerja Keuangan yang diukur dengan Return On Assets (ROA). Intellectual Capital dalam penelitian ini menggunakan model Pulic yaitu Value Added Intellectual Coefficients (VAIC™) 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 sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015, 2016, 2017 dan 2018. Sample penelitian berjumlah 10 perusahaan atau 40 data observasi yang dipilih dengan metode purposive sampling. Penelitian ini menggunakan model analisis statistik dalam bentuk uji regresi berganda dengan menggunakan program aplikasi SPSS 21. Hasil penelitian ini menunjukan bahwa 1) Corporate Social Responsibility tidak berpengaruh terhadap Return On Assets (ROA), 2) Value Added Capital Employed (VACA) berpengaruh terhadap Return On Assets (ROA), 3) Value Added Human Capital (VAHU) tidak berpengaruh terhadap Return On Assets (ROA), 4) Structural Capital Value Added (STVA) berpengaruh terhadap Return On Assets (ROA). Kata Kunci : Corporate Social Responsibility, Intellectual Capital, Kinerja Keuangan. This study aims to analyze the effect of Corporate Social Responsibility and Intellectual Capital on Financial Performance as measured by Return on Assets (ROA). Intellectual Capital in this study uses the Pulic model namely Value Added Intellectual Coefficients (VAIC ™) which consists of three components namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The object of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2015, 2016, 2017 and 2018. The research sample consisted of 10 companies or 40 observational data selected using the purposive sampling method. This study uses a statistical analysis model in the form of multiple regression tests using the SPSS 21 application program. The results of this study indicate that 1) Corporate Social Responsibility has no effect on Return On Assets (ROA), 2) Value Added Capital Employed (VACA) has an effect on Return On Assets (ROA), 3) Value Added Human Capital (VAHU) has no effect on Return on Assets (ROA), 4) Structural Capital Value Added (STVA) influences Return on Assets (ROA). Keywords: Corporate Social Responsibility, Intellectual Capital, Financial Performance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 570 |
| NIM/NIDN Creators: | 43215110271 |
| Additional Information: | Corporate Social Responsibility, Intellectual Capital, Kinerja Keuangan. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Jan 2022 03:59 |
| Last Modified: | 03 Jun 2022 01:32 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54437 |
Actions (login required)
 |
View Item |
