Sudono Luimenta, Nurainun Bangun
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta

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PENGARUH INTELLECTUAL CAPITAL, BOARD STRUCTURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE Sudono Luimenta, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.617 KB) | DOI: 10.24912/jpa.v2i1.7151

Abstract

Firm performance is one indicator in a company that describes an increase or decrease in firm’s performance. The decision not only depends on the theoretical view but also the firm-specific variables. The purpose of the research is to analyze the correlation intellectual capital, board structure, and corporate social responsibility to firm performance in the basic and chemical industry sector companies found in manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 69 companies. Samples were selected using purposive sampling method amounted to 30 companies. Data collection techniques used in this research is secondary data that is processed using Eviews 10 program. The results of this research showed that intellectual capital are significant to firm performacne, while board structure and corporate social responsibility is not significant.