PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Abstract

This study aims to determine and analyze the effect of intellectual capital disclosure and disclosure of corporate social responsibility on financial performance which is proxied by the price earnings ratio (PER). The population in this study are high profile sector companies that are listed on the Indonesia Stock Exchange (IDX). In this study, the sampling technique was determined by using purposive sampling, and based on predetermined criteria, the number of samples was 81 samples of high profile sector companies which were not late in issuing annual annual reports during the 2014-2017 observation period, so that the total data 324 firm years used are used. The analytical tool used is descriptive statistics, classic assumption test, model feasibility test, regression analysis and hypothesis testing (t test) with SPSS version 22 application tools. The results show that: (1) Test the feasibility of all independent capital intellectual capital disclosure models and disclosure of corporate social responsibility has a significant effect on financial performance; (2) Partial testing (t test) Intellectual capital disclosure has a significant effect on financial performance. While disclosure of corporate social responsibility is not significant to financial performance. Keywords: intellectual, corporate social responsibility, performance