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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Proaksi Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Akuntansi'45 International Journal of Business and Applied Economics (IJBAE) Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Risma Nurmilah
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliza Syabania; Risma Nurmilah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1689

Abstract

The purpose of this study is to determine how much influence corporate social responsibility and intellectual capital have on financial performance. Data collection techniques in this study using secondary data collection data. Data analysis techniques in this study used descriptive statistics, t test and f test. The results of this study indicate that partially corporate social responsibility has no effect on financial performance with a t-test result of 0.243 with a significance of 0.810, the variable intellectual capital has an effect on financial performance with a t-test result of 3.082 with a significance of 0.004. Corporate social responsibility and intellectual capital simultaneously affect financial performance with an f test result of 5.733 with a significance value of 0.007. Based on the results of partial analysis, the CSR variable on financial performance with the result that it has no effect on financial performance but CSR must still be disclosed and distributed to maintain environmental stability, as well as to maintain conduciveness by the company. An increase in this category is expected to have an impact on stakeholder trust which will affect the financial performance of the company. It is also expected to maximize intellectual capital so that it can improve the company's financial performance. owned by its employees, fulfills the company's routine processes and structures that support employee efforts to produce optimal intellectual performance and maintain harmonious relationships with partners, both reliable and quality suppliers, the government and with local communities. The higher the ROA value, the more efficiently the company uses its assets in increasing its profits.
Co-Authors Acep Suherman Aliza Syabania Alwi Rofiudin Siddiq Andri Indrawan Asep M.Ramdan Asriyanik . Aulia Syaharani Elis Lisnawati Elis Euis Kania Kurniawati Evi Martaseli Fauriza Prameswari Gunadi Fitri Sri Nuraeni Gatot Wahyu Nugroho Hendra Tanjung Irfan Sophan Himawan Isep Nazila Ismet Ismatullah Kokom Komariah Leonita Siwiyanti Mirawati Mirawati Muhamad Dani Alif Alfatihah Muhammad Angga Saputra Niar Imaniar Reni Anggriani Rinaldi Septi Nurawaliah Sutrisno Sutrisno Sutrisno Sutrisno Syalwa Afrina Dwisaftari Tina Kartini Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Yaya Suharya