PENGARUH INTELLECTUAL CAPITAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Abstract

This research aims to examine the influence of intellectual capital and corporate social responsibility disclosure on company performance. Intellectual capital measured by Value Added Intellectual Capital (VAIC), corporate social responsibility disclosure is measured by Corporate Social Responsibility Index (CSRI), and the company performance is measured using Return On Equity (ROE). The population in this research is manufacturing companies which is listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period data been selected based on purposive sampling method, so that obtained a sample of 50 manufacturing companies. The analysis method used is multiple linear regression analysis with using SPSS (Statistical Product and Service Solution) application. Result of research indicate that (1) intellectual capital have positive influence to the company performance, this shows that if a company is able and continues to improve the three components of intellectual capital owned well, then the performance of the company will increase, thus attracting investors to invest. (2) the disclosure of corporate social responsibility does not influenced the performance of the company, this is because the disclosure of CSR conducted by the company, is still less trusted by investors to be able to improve the performance of the company, so the disclosure CSR is less responded by the company.
Keywords: intellectual capital, disclosure of corporate social responsibility corporate performance