PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Abstract

ABSTRACT

This study aims to examine the effect of the influence of intellectual capital and corporate social responsibility on company performance in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method was carried out by proportional sampling so that the number of companies sampled was obtained. in this study were 18 companies with criteria. The data used is secondary data with the method used in the study is multiple linear analysis. The results of this study indicate that partially intellectual capital has a positive and significant effect on company performance proxied by Return On Assets, while corporate social responsibility has no significant effect on company financial performance proxied by Return On Assets. Intellectual Capital and Corporate Social Responsibility together have a positive and significant effect on the company's financial performance as a proxy for Return On Assets. The results show that intellectual capital and corporate social responsibility have an important role in company performance and can be applied to Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX).

Keywords: Intellectual Capital, Corporate Social Responsibility and Company Performance (Return On Asset).