Jurnal Paradigma Akuntansi
Vol 2, No 1 (2020): Januari 2020

PENGARUH INTELLECTUAL CAPITAL, BOARD STRUCTURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE

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



Article Info

Publish Date
08 Jan 2020

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.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...