SKRIPSI AKS
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Food And Beverage Tahun 2015-2020
ABSTRACT
This study aims to examine the effect intellectual capital, corporate social
responsibility and financial performance measured by using VAIC and ROA on
the financial performance of manufacturing company (food and beverage) in
indonesia during 2015-2020 periods.
The data used in this study are secondary data that are obtained from the
annual report of each food and beverage company listed on the IDX. Sampling
technique used is purposive sampling which produces a sample of 12 company
with of 6 periods. The analytical tool used in the study is the panel data regression
test with Eviews 10.
The result of the panel data regression test showed thats intellectual
capital had a positive and significant effect on financial performance, CSR has no
significant effect on financial performance.
Keywords: financial performance (ROA), intellectual capital, CSR
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