PENGARUH INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITYDAN STRUKTUR MODAL KINERJA PERUSAHAAN

Abstract

This research aimed to find out and examine the effect of intellectual capital, corporate social responsibility, and capital structure; which referred to Debt to EquityRatio (DER) on the financial performance which was referred to Return On Asset (ROA). The research was quantitative. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 72 samples from 18 Food and Beverages companies which were listed on Indonesia Stock Exchange 2015-2018. Moreover, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Soultions). The research result, basen on multiple regression, concluded there was 5% of siginificance. It meant, intellectual capital had positive and significant on the firm performance. Meanwhile, corporate social responsibility did not affect the firm performance. Furthermore, capital structure had negative and significant effect on the firm performance. Additionally, all independent variables simultaneously had significant effect on the firm performance. In addition, from regression estimation, it concluded there was prediction performance of 56%; with the rest of 44% were affected by other factors which were not examined.
Keywords: intellectual capital, corporate social responsibility, capital structure, financial performance.