Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

  • Kadek Novia Suastyani Fakultas Ekonomi dan Bisnis, Universitas Udayana
  • I Gede Ary Wirajaya Fakultas Ekonomi dan Bisnis, Universitas Udayana

Abstract




 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance.


Keywords: intellectual capital, corporate social responsibility disclosure, market performance




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Published
2019-01-14
How to Cite
SUASTYANI, Kadek Novia; ARY WIRAJAYA, I Gede. Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI). E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 510 - 535, jan. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/44317>. Date accessed: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v26.i01.p19.
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