PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE

MERCUBUONO, ALBERT (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

ABSTRAK PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh corporate social responsibility,intellectual capital, dan sales growth terhadap financial performance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015–2017. Sampel yang digunakan dalam penelitian ini adalah sebanyak 81 data sampel yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa semua variabel independen secara simultan (uji F) dapat memprediksi financial performance (ROA). Hasil uji t menunjukkan bahwa intellectual capital (VAIC) memiliki pengaruh positif signifikan terhadap financial performance, sedangkan corporate social responsibility (CSRI) dan sales growth (Growth of Sales) tidak berpengaruh signifikan terhadap financial performance(ROA). The purpose of this research is to obtain empirical evidence about the effects of corporate social responsibility, intellectual capital,and sales growth onfinancial performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2017. The research is conducted by taking 81 samples using purposive sampling method.The result of this research shows that all the independent variables have effects on financial performance (ROA) simultaneously (F test). The t test results showed that intellectual capital (VAIC) has a significant positive effect on financial performance, while corporate social responsibility (CSRI)andsales growth (Growth of Sales) have no significant effect on financial performance. Keywords: Financial performance, ROA,Corporate Social Responsibility, Intellectual Capital, Sales Growth

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 21 Apr 2021 01:58
Last Modified: 21 Apr 2021 01:58
URI: http://repository.untar.ac.id/id/eprint/15164

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