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All Journal Jurnal Akuntansi Muhammadiyah The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Owner : Riset dan Jurnal Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Journal of Management - Small and Medium Enterprises (SME's) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Empowerment Society Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing IJEIRC Journal of Economics and Economic Policy Gotong Royong
Sari, Tyasha Ayu Melynda
Universitas Muhammadiyah Surabaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Corporate Social Responsibility, Intellectual Capital, Audit Committee on Firm Performance Sari, Tyasha Ayu Melynda; Rusmawati, Zeni
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.47613

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Intellectual Capital, with the Audit Committee as a moderator. This research is a quantitative study with a non-casual approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The type of data used in this study is secondary data using annual reports and financial statements for the 2019-2021 period. The sampling technique used a purposive sampling method. Data analysis in this study used multiple regression analysis and interaction test analysis or Moderated Regression Analysis (MRA). The results of the study using multiple linear regression analysis indicate that corporate social responsibility has no effect on firm performance and intellectual capital has a positive and significant effect on firm performance. Moderated regression analysis using the Moderated Regression Analysis (MRA) approach shows that the audit committee weakens the relationship between corporate social responsibility and firm performance, while the audit committee strengthens the relationship between intellectual capital and firm performance. Firm performance is an important indicator for firm owners to assess the effectiveness of management in carrying out their responsibilities as firm managers and as one of the considerations for investors in investing.
Co-Authors Adhar Putra Setiawan Agus Saputro, Mohammad Alif Amroni, Muhammad Kemal Artikawati Santoso, Oktavia Ayu Camelia Rahma Batutah, Moh Arif Dwi Songgo Panggayudi, Dwi Songgo Fitri Nuraini Fitri Nuraini, Fitri Hafiizh Tantri, Ashr Halimatus Sa’diyah Maharani , Rieska Maretasari, Rina Maulidah, Nurullaili Mauliddah, Nurullaili Mochklas, Mochamad Moh. Baqir Ainun Moh. Baqir Ainun Mohammad Alif Agus Saputro Monalisa Monalisa Muallim Supra Yogi Mubaraq, Muhammad Raihan Mufida, Alfrina Zahru Muhammad Irsyad Muhammad Irsyad Nuha , Hasna Nurullaili Mauliddah Oktaviani, Marista Pradina, Sherly Budi Rieska Maharani Rusmawati, Zeni Sa'diyah, Halimatus Setiawan , Wahyu Setiawan, Adhar Putra Trihatmoko, Huda Yogi, Muallim Supra Yushartono, Irmanafia Putra