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Journal : IIJSE

Influence of Intellectual Capital, Capital Structure, and Corporate Social Responsibility Disclosure on Financial Performance Keni, Keni Safniati; Fitriati, Azmi; Cinintiya Pratama, Bima; Nur Azizah, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5448

Abstract

The purpose of this research is to investigate the influence of intellectual capital, capital structure, and corporate social responsibility disclosure on financial performance. The population of this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sampling technique used was purposive sampling, resulting in 166 samples that met the criteria. The data analysis technique employed was multiple linear regression analysis using SPSS software. The research findings indicate that intellectual capital has a positive influence on financial performance, while capital structure and corporate social responsibility disclosure have a negative impact on financial performance. The study concludes on the importance of leveraging intellectual capital, and it highlights the risks of financial failure that companies may face when they use excessive debt and the burden they incur when they disclose too much corporate social responsibility information. The outcomes of this study are anticipated to offer fresh perspectives and insights for companies, the education sector, and relevant stakeholders.
Co-Authors Abdul Gani, Resyi Adpariyanti, Leli Ahmad Choiri Ahmad Solihin Ahmad Solihin Ahsanu Amala, Rizkika Akbar, Achmad AKBAR, MAULANA Alayda Rahcman, Syechilla Ani Kusbandiyah Anik Purwati Annisa Nur Salam Aulia, Ramadha Ayub Sugara Azzahra Mutiara Perdani, Tifani Budi Santoso, Suryo Budianto, Ahmad Cinintiya Pratama, Bima Dearti, Fitri Destiana, Dita Dewi, Maftuhah Dwi Kurniawan, Bagas Dwicahya Suryadi, Made ELOK SUDIBYO Endang Puspitasari Fajarudin Fakhirah Fauzi, Fitriya Fauziyah Noor, Hana Fitranita, Vika Fitriati, Azmi Hadi Pramono Hadid, Subron Hafiz Marwan, Muhamad Hanindita Agustin, Valya Hopid, Abdul Indah Rohyani, Indah Indarwati, Listiana Ayu Isna Inayati, Nur Iwan Fakhruddin Jenika Indawan Saputri, Benedikta Julia Purnama Sari Julianto, Jefry Juwandi, Dwidriandito Karmila, Rosa Keni, Keni Safniati Labiba Kusna, Siti Lufitasari, Nindy Lusiana, Cindy M. Mahrus Asrori Mahdi Mahdi, Mahdi Mahira, Widyan Zulda Makhrian, Andy Mochammad Imron Awalludin Mohammad, Wily Muhammad Faizin Muliana Rhamdhani, Intan Mulkan Habibi Mumfaza, Rizqia Nabila Azzahra, Tri Naim, Sidrotun Nanda Putri, Lyra Noorsanti, Dewi Nur Fadhilah, Feby Nur Putri, Riska Mutia Nuraeny, Reny Nurmelinia, Nurmelinia NURUL HIDAYAH Pernanda Pramestiani, Angelina Purnama Sari, Mega Puspitasar, Yunita Dwi Putri Fitriana, Priska Putri Kinanti, Danesh Putri, Tania Nisrina RAMADHANI, AULYA Ramandani, Dede Riptiono, Sulis Rizqi Mushrifah, Mega Roisah, Roisah Rosida Rosida Rosida RR. Ella Evrita Hestiandari Safitri, Farida Salam, Annisa Nur Saryatun Saryatun, Saryatun Seli Safitri, Adinda Setyaningsih, Mei Putri Sutomo Sutomo Tarisa Tobari . Tyas, Irlanita Ayuning Werdi Santoso Widiyono, Putut Win Syaputra, Edo