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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Hidayah, Noor Riefma
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako
Economics, Econometrics & Finance Social Sciences

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Pengaruh Tanggung Jawab Sosial dan Modal Intelektual terhadap Kinerja Keuangan Perusahaan (Studi pada BUMN yang Terdaftar di Bursa Efek Indonesia) Rahmatiah, Rahmatiah; Hidayah, Noor Riefma
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research aims to know and analyze the effect of social responsibility and intellectual capital both simultaneously and partially to company’s financial performance at state-owned enterprise (BUMN) listed on the Indonesia Stock Exchange. The type of research is quantitative and with the using secondary data. The total sample is nine companies which the research period is 2011-2015. Results show that simultaneously corporate social responsibility and intellectual capital influence the finance performance. Corporate social responsibility do not have effect while intellectual capital influence the financial performance partially.
Co-Authors Abd. Rasyid Syamsuri