PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL PADA KINERJA PASAR

  • Maria Magdalena Ni Made Meilany Subadi Universitas Udayana
  • I Gde Ary Wirajaya Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

The company's performance is an important thing to be achieved by each company, because the performance is a reflection of the company's ability to manage and allocate its resources. This study aims to determine the effect of corporate social responsibility disclosure and intellectual capital on the market performance of companies listed in the Indonesia Stock Exchange. The population in this study amounted to 130 manufacturing companies listed in Indonesia Stock Exchange. Method of determining the sample in this study was done by using purposive sampling. The sample in this study amounted to 36 companies Manufacturing. The data analysis technique used in this research is Multiple Linear Regression. The results showed that the corporate social responsibility variable statistically negative effect on market performance Manufacturing company. While the intellectual capital variable was not statistically affect the market performance Manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period.

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Diterbitkan
2016-03-30
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MEILANY SUBADI, Maria Magdalena Ni Made; WIRAJAYA, I Gde Ary. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL PADA KINERJA PASAR. E-Jurnal Akuntansi, [S.l.], v. 14, n. 3, p. 2163-2191, mar. 2016. ISSN 2302-8556. Tersedia pada: <http://103.29.196.112/index.php/akuntansi/article/view/17127>. Tanggal Akses: 16 dec. 2025
Bagian
Articles

Kata Kunci

Corporate Social Responsibility, Intellectual Capital, Market Performance

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