Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 

Pengaruh Corporate Social Responsibility (CSR) dan Intellectual Capital terhadap Kinerja Keuangan

Linda Dwi Vebriyani, (Universitas Singaperbangsa Karawang Jawa Barat)
Sri Suartini (Universitas Singaperbangsa Karawang Jawa Barat)
Hari Sulistyo (Universitas Singaperbangsa Karawang Jawa Barat)



Article Info

Publish Date
26 Nov 2022

Abstract

This study aims to examine the social problem is a complex problem, because it is related to the interests of various parties who are interconnected with the company, namely analyzing and explaining the description of the variables and the influence of Corporate Social Responsibility (CSR) and Intellectual Capital on Financial Performance. The research method used in this research is regression research with a quantitative approach. The population used in this study are all banking companies listed on the Indonesia Stock Exchange from 2015 - 2020. This study has a total population of 42 companies. The sample selection method used in this research is the Purposive Sampling Method, so 15 samples of banking companies are obtained which will be used as data sources for analysis. The results of the analysis show that CSR has an effect on Financial Performance (ROA) so that the higher Corporate Social Responsibility (CSR) it will affect the Financial Performance (ROA) of the banking company. Likewise, IC has an effect on Financial Performance (ROA), which means that IC partially has a positive and significant effect on Financial Performance (ROA). This means that the greater the IC, the higher the Financial Performance (ROA) in banking companies. On the simultaneous influence of CSR and IC simultaneously have a positive and significant effect on the Financial Performance (ROA) of banking companies in the research period Keywords: CSR, IC, ROA

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and ...