PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL DAN PELAPORAN CSR TERHADAP KINERJA PERUSAHAAN EFEK SYARIAH

Abstract

This research is meant to analyze the influence of disclosure of intellectual capital and CSR reporting to the performance of the company which are listed in Islamic Securities Listing. The samples have been selected by using purposive sampling technique so 160 firm years in 2010-2014 periods. The result of this research shows that the disclosure of intellectual capital has significant influence to the performance of the company. The result of this research indicates that intellectual capital is a knowledge which gives an information about the intangible value of company which is able to influence durability and competitive advantage. The result of the research of CSR reporting has significant influence to the performance of the company. This result indicates that the CSR reporting is only a supporting activity to increase the firm value and firm image. In addition, the investors who invest their capital to the companies are not only seeing from their CSR reporting but they are more focused on the profit which has been obtained by these companies.
Keywords: Intellectual Capital, Corporate Social Responsibility, The Performance of the Company.