PENGARUH INTELECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – Tahun 2020)

Authors

  • Retno Dwidyanti Universitas Krisnadwipayana
  • Mulia Rahmah Universitas Krisnadwipayana

Keywords:

Intellectual Capital, Corporate Social Responsibility, Company Performance

Abstract

To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially
on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on
the Indonesia Stock Exchange for the 2017-2020 Period. The analytical method used in this study
namely by using descriptive statistical methods and multiple regression then using classical assumption
and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with
a population of 26 from the population obtained 15 samples. The results showed that partially or in
accordance with. the results of the T test, that Intellectual Capital and CSR have a significant effect on
the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry
Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.

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Published

2022-08-01

Issue

Vol. 9 No. 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2022 Retno Dwidyanti, Mulia Rahmah

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